Peculiarities of accounting and information and analytical provision of import of services in conditions of martial law

Анотація

The introduction of martial law in Ukraine led to the need to adjust the legislative and regulatory field for the period of such a state of action. The importation of goods, works, and services into the customs territory of Ukraine in the conditions of war and calculations for their supply were changed and supplemented by regulations from the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, the President of Ukraine, and the National Bank of Ukraine. Thus, after the declaration of martial law by the Decree of the President of Ukraine dated February 24, 2022, the National Bank of Ukraine introduced restrictions on the implementation of import transactions with non-residents of Ukraine who are located or registered in Belarus and the Russian Federation. Several laws and regulations have abolished taxes, mandatory payments, and customs duties. The mentioned novelties concern goods and services supplied and performed for defence needs by residents and non-residents of Ukraine, except those who pay the relevant taxes, payments, and fees. The listed import transactions must be appropriately registered in the accounting department of enterprises. For timely, accurate, and correct management of accounting tasks, entrepreneurs used the 1C: Accounting program, the developer of which is a resident of the Russian Federation and which is subject to appropriate sanctions. Based on this, updating the software package 1C: Accounting became impossible in Ukraine, and users had to decide on the choice of existing alternatives (AB OFFICE 4.1, BookKeeper SaaS, ERP FOSS, Debit Plus, iFin Zvit, M.E.DOC, Dilovod and MASTER: Accounting). The software can have several variations: 1) installed on computer hardware of the appropriate configuration and 2) cloud location of the program at one of these providers (Amazon, Microsoft, etc.). The choice of software depends on the client's needs. The software can have a standard set of functions or be developed individually for the needs of the customer company. Accounting of economic transactions includes accounts of class 2 (23, 28), class 3 (31, 33, 37), class 6 (63, 64, 68), class 7 (71) and class 9 (91, 92, 93, 94, 95). Documentation of operations for accounting for the import of goods and services includes a declaration (when goods or services cross the border), an invoice, a report of completed works, or an invoice (when registering goods, works, and services at the foreign trade exchange). Keywords: regulatory and legislative regulation, accounting of import operations, taxes and fees, automation of import accounting, information, and analytical support.

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