The Ministry of Justice, by Order No. 667/5, makes significant changes to the procedure for organizing office work and archival storage of documents. From now on, the rules clearly regulate work under martial law, the procedure for evacuating archives, and recording losses after de-occupation. In particular, a new section has been introduced dedicated to office work during a special period, which is critically important for enterprises in risk zones.

Is it possible to destroy financial documents if the enterprise was under occupation?

Destruction of documents is possible only after conducting an expert examination of the value and drawing up the relevant act. For primary accounting, a certificate confirming that the documents are not needed to compensate for losses from the aggression of the Russian Federation and do not relate to open criminal cases is now mandatory.

It is important to note that the "Copy" mark now has a clearly defined location - the upper right corner of the first sheet.

New rules require managers to pay closer attention to damage recording and payroll reporting.

Based on materials https://biz.ligazakon.net/news/243155_mnyust-onoviv-pravila-dlovodstva-ta-arkhvv-shcho-potrbno-znati-bznesu-u-2026-rots