Electronic money in Ukraine:features and accounting with consideration of the factor of war

Анотація

The main trends of electronic money development are investigated in the article, in particular the basic changes in the number of electronic wallets, the volume of transactions with electronic money in the conditions of martial law. The main advantages of using electronic payments by users are highlighted and the reasons for increasing trends of using electronic money are listed. It is convenience thanks to simple functionality, ease of use on the Internet, reduction of cash in circulation, ensuring control of cash flows and creation of payment infrastructure. As a result of the concept of «electronic money» it is revealed that electronic money can be considered as a means of payment, but they cannot be equated to hryvnia. The main restrictions on electronic money payments for the month and calendar year are described. The article outlines the steps you need to take to replenish your electronic purse or withdraw funds. Identified 23 banks which can issue electronic money and payment systems was indicate that banks use: Mastercard, Visa, Space, Maxi, Globalmoney, Forpost, Alfa-money, Electrum, Xpay. Highlight a smart card or other media containing the chip, which allows people to make payments at POS terminals using NFC contactless payment technology. A Pilot Project for the Issue of E-Hryvnia Based on the Blockchain System is analyzed, provided that only the National Bank of Ukraine is the issuer of the e-Hryvnia. In terms of accounting, the account 33 «Other means» is assigned to display electronic money, however in cases of purchase of goods by card, the account 37 «Settlements with different debtors» is used. The article deals with the disadvantages of displaying electronic money in these accounts. Further prospects and future challenges in using electronic payments and accounting is estimated.

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