A3.5 Loss of individual enterprise
Can I submit a claim in this category?
You can submit a claim in this category if:
- you were registered as an individual entrepreneur under Ukrainian law or another applicable law;
- you lost your ability to act as an individual entrepreneur, and as a result you lost profits in Ukraine; and
- this was caused by Russia’s full‑scale invasion starting on 24 February 2022.
What can I claim under this category?
You can submit a claim for your lost profits in Ukraine.
Is this category also for other financial losses?
No, if your claim also relates to other losses, such as expenses from relocating your entrepreneurial activities or the loss of assets, you should submit a claim in category A3.7.
I had to relocate my individual enterprise elsewhere in Ukraine because of Russia’s full-scale invasion and lost profits as a result. Can I submit a claim in this category?
Yes, you can.
I stopped running my individual enterprise in Ukraine because of Russia’s full-scale invasion and lost profits as a result, and I started a new business in another country instead. Can I submit a claim in this category?
Yes, you can.
Do I need to be registered as an individual entrepreneur at the time of the loss of individual enterprise, or at the time I am submitting my claim to the Register?
You need to have been registered as an individual entrepreneur in Ukraine at the time of the loss of your individual enterprise.
It is not required that you still be registered as an individual entrepreneur when you submit your claim to the Register.
How do I show that I was registered as an individual entrepreneur?
If you were registered as an individual entrepreneur in Ukraine, the following information should be automatically integrated from Ukraine’s Unified State Register of Legal Entities and Individual Entrepreneurs. You should check to make sure this information is accurate and is included in your claim to the RD4U:
- your individual tax identification number;
- the date and place of registration;
- whether your individual enterprise is in good standing, or whether it has been terminated;
- the address where your individual enterprise is registered; and
- a description of your individual enterprise’s activities.
My individual enterprise stopped functioning and lost profits when, because of Russia’s full-scale invasion, my employees had to leave and I was unable to hire new employees. Can I submit a claim in this category?
Yes, you can.
My individual enterprise carries out many types of activities. Some of them were impacted because of Russia’s full-scale invasion, and my individual enterprise lost profits as a result. Should I submit one claim or separate claims?
You should submit one claim and include all information in that claim.
Does the “loss of individual enterprise” mean that I need to terminate my individual enterprise before submitting a claim in this category?
No, this is not required.
How can I demonstrate that the loss of individual enterprise was caused by Russia’s full-scale invasion?
You should provide as much information as possible about the loss of individual enterprise, including:
- a description and the date of the event that caused your loss;
- a description of the loss of your individual enterprise, as set out in more detail in the next question; and
- if applicable, the date you regained your individual enterprise.
This list is not exhaustive.
What can I submit as evidence of the loss of individual enterprise?
Some information will be drawn from Ukraine’s State Tax Service. In addition, you should provide as much evidence as necessary to establish the amount of your lost profits in Ukraine.
It is for you to decide what evidence to submit, but it should include evidence of the costs you would have incurred in order to earn the lost revenue, so that the overall amount of your lost profits can be assessed. Examples could include:
- your financial accounts for the years before the loss;
- contracts; and
- tax records.
This list is not exhaustive.
I have received financial or other assistance from the State, international donors, or civil society organisations. Can I still submit a claim?
Yes, you can submit a claim regardless of whether you have received financial or other assistance.