There is no procedure how to make official documents about seed losses step by step, which give a chance for agrarians to do it on their own. But each agriculture action needs to be with a basic source document, also document about crop losses deduction. That statement was mentioned by Olha Bohdanova, the UAC Deputy Chairman of tax matters, audit company Crowe Erfolg Ukraine partner.

The documentation package of crop losses (because of bad weather conditions) can be different. It depends on a purpose why you need this documents (to get insurance compensation, to make documents for tax advantages concessions, to get compensation from the government). Anyway, you have to know that liquidating documents' requisites must be consistent with the requirements according to a basic source document (the 9^th article of the book-keeping law and the paragraph 2.4 of the statement №88). Such a document can be made under the influence of some special procedures, which appear from the fact of specific event.

In general, crop losses fact needs special committee invasion to be involved. This committee is made in the enterprise by virtue of the chairman of the farm assise. The main tasks of these committee are:

1. To examine and establish a fact of crop (seed) losses
2. To assess the damage because of bad weather conditions (or other unpredictable events connected with climate or weather conditions)
3. To make suggestions focused on liquidation of bad weather consequences, also suggestion about crop losses deduction. This committee can include: enterprise employees (an agronomist, a book-keeper, a foreman) and other organizations representatives, for example, insurance company (in the instances when crop was insured), village council, etc.

Documentation

According to the results of the committee work, a special document is made – as usual that is an inspection report (no particular form). It is signed by the head and all members of the committee. Then, the enterprise head (or authorized officer) signs it too. Further, all information that will be recorded in this act (a total crop acres, which suffered from bad weather, damage level, suggestions about future work) can be a basis for making book-keeper’s documents.

If such seeds have slight damage or harmed area is not large, the committee suggests to the enterprise to continue their work. In the situation, when the most of the crops are lost and it’s impossible to get it or it’s not economically efficient, there are 2 ways:

1. To plow a field in the place of the lost crops and leave it (this territory will not be seeded in this season)
2. To seed a new crop

It’s important to get a statement from Ukrainian Hydrometeorological Center with the act of the committee. After that, you have an opportunity to get documents, that establish bad weather conditions fact, which influenced to insure crops saving (a statement about bad weather conditions).

You can get a statement about bad weather conditions from Ukrainian Hydrometeorological Center with a simple telephone call to the institution in your region https://meteo.gov.ua/ua/33345/services/. It’s payed service. An engineer's visit to the harmed territory goes awry.

Also, you must have crops lost photos with the date and time.