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{"id":20297,"date":"2025-06-01T11:17:46","date_gmt":"2025-06-01T08:17:46","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=20297"},"modified":"2025-06-01T11:17:46","modified_gmt":"2025-06-01T08:17:46","slug":"accounting-and-taxation-of-import","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/accounting-and-taxation-of-import\/","title":{"rendered":"Syrtseva S., Luhova O., Bodnar O. Accounting and Taxation of Import Without Physical Delivery and Export Without Physical Dispatch: Organizational and Methodological Aspects"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> M41, H25, F14<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V50(2025)-21<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Syrtseva Svitlana,<\/strong> PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-4824-3741<\/span><\/a>
\ne-mail: <\/strong>sirceva@mnau.edu.ua<\/span><\/a><\/p>\n

Luhova Olha,<\/strong> PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-4432-0295<\/span><\/a>
\ne-mail: <\/strong>lugova@mnau.edu.ua<\/span><\/a><\/p>\n

Bodnar Olena,<\/strong> PhD in Economics, Associate Professor, Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-0152-4290<\/span><\/a>
\ne-mail: <\/strong>bodnaroa@ mnau.edu.ua<\/span><\/a><\/p>\n

Accounting and Taxation of Import Without Physical Delivery and Export Without Physical Dispatch: Organizational and Methodological Aspects<\/h2>\n

Abstract. Introduction<\/i><\/b>. 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.
\nAs 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.
\n<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. 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.
\n<\/span><\/i><\/p>\n

Results<\/i><\/b>. 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.
\n<\/span><\/i><\/p>\n

Conclusions<\/i><\/b>. 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.
\n<\/span><\/i><\/p>\n

Keywords<\/b>: accounting, taxation, import without transportation, export without export, foreign economic activity, currency control, documentary registration, accounting policy.<\/span><\/i><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Boldovska, K., Kovalova, T., & Peniak, Y. (2023). Features of accounting, taxation and reporting of foreign economic activity operations in the context of tax legislation innovations. <\/span>Problems of Modern Transformations. Series: Economics and Management<\/span><\/i>, (7). https:\/\/reicst.com.ua\/pmt\/article\/view\/2023-7-09-02\/2023-7-09-02.<\/span><\/li>\n
  2. Vorobei, R., & Dolzhenko, I. (2019). Evaluation of fiscal efficiency and regulatory potential of foreign economic activity taxation in Ukraine. <\/span>Young Scientist<\/span><\/i>, (9), 436\u2013441.<\/span><\/li>\n
  3. Panasiuk, V., & Tkachuk, I. (2024). Organization of foreign economic activity accounting during full-scale war. <\/span>Bulletin of Khmelnytskyi National University<\/span><\/i>, (2), 210\u2013206.<\/span><\/li>\n
  4. Yurieva, P., & Mykytenko, T. (2022). Foreign economic activity and features of its taxation: Theoretical aspects. <\/span>Economy and Society<\/span><\/i>, (38). https:\/\/economyandsociety.in.ua\/index.php\/journal\/article\/view\/1288\/1242.<\/span><\/li>\n
  5. Verkhovna Rada of Ukraine. (1991). <\/span>On foreign economic activity: <\/span><\/i>Law of Ukraine No.959-XII. https:\/\/zakon.rada.gov.ua\/laws\/show\/959-12#Text.<\/span><\/li>\n
  6. Verkhovna Rada of Ukraine. (2012). <\/span>Customs Code of Ukraine<\/span><\/i>: Code No.4495-VI. https:\/\/zakon.rada.gov.ua\/laws\/show\/4495-17#Text.<\/span><\/li>\n
  7. National Bank of Ukraine. (2019). <\/span>On approval of the Instruction on currency supervision by banks of residents\u2019 compliance with the deadlines for settlements on export and import operations<\/span><\/i>: Resolution No. 7. https:\/\/zakon.rada.gov.ua\/laws\/show\/v0007500-19#Text.<\/span><\/li>\n
  8. National Bank of Ukraine. (2022). <\/span>On the operation of the banking system during martial law<\/span><\/i>: Resolution No. 18. https:\/\/zakon.rada.gov.ua\/laws\/show\/v0018500-22#Text.<\/span><\/li>\n
  9. Voitenko, T. (2022). Import without goods entry \u2013 nuances of currency supervision and accounting. <\/span>Taxes & Accounting<\/span><\/i>, (39). https:\/\/i.factor.ua\/ukr\/journals\/nibu\/2022\/june\/issue-39\/article-120711.html.<\/span><\/li>\n
  10. Ministry of Finance of Ukraine. (1999). National Accounting Standard 9 “Inventories” No. 246.\u00a0 https:\/\/zakon.rada.gov.ua\/laws\/show\/z0751-99#Text.<\/span><\/li>\n
  11. Ministry of Finance of Ukraine. (2000). National Accounting Standard 21 “The Effects of Changes in Foreign Exchange Rates” No. 193. Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/z0515-00#Text.<\/span><\/li>\n
  12. Ministry of Finance of Ukraine. (1999). National Accounting Standard 15 “Revenue”. No. 290. https:\/\/zakon.rada.gov.ua\/laws\/show\/z0860-99#Text<\/span>.<\/span><\/li>\n
  13. Verkhovna Rada of Ukraine. (2010). Tax Code of Ukraine: Code No. 2755-VI. http:\/\/search.ligazakon.ua\/l_doc2.nsf\/link1\/T102755.html.<\/span><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 9 April 2025<\/span><\/p>\n

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    Syrtseva S., Luhova O., Bodnar O. (2025). Accounting and Taxation of Import Without Physical Delivery and Export Without Physical Dispatch: Organizational and Methodological Aspects. Modern Economics, 50(2025), 160-166. DOI: https:\/\/doi.org\/10.31521\/modecon.V50(2025)-21.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: M41, H25, F14 DOI: https:\/\/doi.org\/10.31521\/modecon.V50(2025)-21 [\/vc_column_text][vc_column_text]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
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[232],"tags":[233],"class_list":["post-20297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-50-2025","tag-50-2025"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/20297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=20297"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/20297\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=20297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=20297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=20297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}