In April, the tax administration of the Odessa region answered this question in an individual tax consultation. Namely:
Individuals entrepreneurs, single tax payers are required to ensure the storage of primary documents, on the basis of which the book of income and expenditure accounting was filled.
The tax return of the single tax payer is compiled on the basis of the book of income and expenditure
Primary documents are kept at least 1095 days from the date of submission of the tax return of the single tax payer or other tax reporting for the preparation of which they are used.
For failure to ensure the storage of primary documents to payers of a single tax, fines of 510 UAH may be applied. The repeated failure to secure the storage of primary documents during the year in which the fine was already applied will result in the imposition of a repeated fine of 1020 hryvnia.
Tax consultations are not normative acts, but with the help of these answers the tax service expresses its position on this issue.
The full text of the consultation you can read by finding a consultation on the number 1362 / ІПК / 15-32-13-01-09 of 04/04/2018 in the single tax advisory register on the tax website: http://zir.sfs.gov.ua/main/index/pz/