Sole-trader war losses: business harm and the claims route

A sole trader is an individual carrying on business activity. When selecting an RD4U category, distinguish losses of that activity from personal harm. A business-related loss does not require choosing a category intended for legal entities. Relevant enterprise categories include A3.5 and A3.7.

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Diia's official service concerns profits lost because business activity in Ukraine ceased or could not continue in whole or in part as a result of the relevant Russian actions from 24 February 2022 onwards. For this category, the claimant must have been registered as a sole trader when the enterprise was lost; registration need not remain active when the claim is filed.

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Preparation should identify when operations actually stopped, not only the date of formal deregistration. Remaining registered does not itself show that trading continued. Where activity resumed, describe the period and circumstances of interruption and resumption.

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A3.7 instructions cover other economic losses of individuals for which no other relevant category applies. For business activity, they specifically address damage, destruction or loss of owned assets used for professional activity and the costs of evacuating or relocating that activity.

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Lost profits and the cost of moving equipment should therefore not be combined merely because they affected the same sole trader. Separate the losses by their substance before matching them to the categories. One event can have several economic consequences; that does not permit the same amount component to be included twice.

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The table helps describe a situation. It does not replace category instructions or calculate compensation due.

Prepare a short description of the activity before the event, an interruption chronology, available tax and accounting records, contracts, invoices and expense evidence. Explain which transactions could have occurred in the ordinary course and what expenses would have been necessary. This is a recommended structure, not a mandatory-document list for every sole trader.

Diia explains that missing automatically supplied tax information is not itself an obstacle to A3.5: other financial evidence may be added and the tax authority approached for corrections where needed. Automatically populated information must also be checked; it is not a completed loss calculation.

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Receipts from an earlier period may provide input, but do not by themselves explain the amount of profit lost. The period, level of activity and expenses needed to earn the revenue require a basis. Do not apply a uniform percentage to turnover without explaining where that calculation comes from.

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In practical terms, keep actual figures, assumptions and the calculation's output separately. A mistaken assumption can then be corrected without rewriting the entire archive, and the basis of the claim remains traceable.

Use the official page for the selected category. Before signing, check personal details, dates, the account of events, the amount, attachments and information about related claims. Retain the submission confirmation. Do not disclose a password or personal signing key to third parties.

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Read each notification for what it actually says: submission, registration and a payment decision are different events. The evidence worksheet supports independent preparation; the association's contact details are available for an individual assessment of the business situation.

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