Syrtseva Svitlana, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0003-4824-3741
e-mail: sirceva@mnau.edu.ua

Luhova Olha, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0003-4432-0295
e-mail: lugova@mnau.edu.ua

Bodnar Olena, PhD in Economics, Associate Professor, Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0002-0152-4290
e-mail: bodnaroa@ mnau.edu.ua

Accounting and Taxation of Import Without Physical Delivery and Export Without Physical Dispatch: Organizational and Methodological Aspects

Abstract. Introduction. The article examines the organizational and methodological aspects of accounting and taxation for imports without actual entry and exports without actual exit, which are becoming increasingly relevant in the context of globalization and digital transformation. Although these operations do not involve the physical movement of goods across Ukraine’s customs border, they are fully recognized within the national framework of foreign economic activity.
As cross-border trade formats and indirect transactions expand, enterprises are increasingly engaging in operations where goods are purchased and resold abroad without entering Ukraine. These transactions present unique challenges regarding accounting standards, tax obligations, and currency control, requiring the development of consistent organizational and methodological strategies.

Purpose. This study aims to develop and justify organizational and methodological approaches to accounting and taxation for import and export operations without entry or exit, in compliance with Ukrainian legislation.

Results. This article categorizes the economic and legal aspects of these transactions, analyzes their documentation requirements, and describes procedures for accounting treatment, VAT and income tax implications, and foreign exchange control. Particular attention is given to updating accounting policies, standardizing contract terms and primary documents, and implementing internal control mechanisms.

Conclusions. Practical recommendations are proposed to minimize tax and financial risks, as well as to strengthen the fiscal security of enterprises engaged in foreign economic operations. These approaches increase transparency, regulatory compliance, and the financial stability of business entities.

Keywords: accounting, taxation, import without transportation, export without export, foreign economic activity, currency control, documentary registration, accounting policy.

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