What documents can my landlord require to prove my revenue has dropped?

The commercial eviction moratorium does not spell out specific documentation, only that it should be “acceptable documentation.”  The moratorium does not indicate that it is the landlord’s job to determine what is acceptable.

For documentation purposes, some tenants are using profit and loss statements or tax returns to show the change of revenue between 2019 and 2020, and the drop-off in sales that occurred in 2020.