Issue: №10/2, 2019
The article is devoted to the study of the organization of documentary support of export transactions when they are reflected in the accounting system. The purpose of the study is to highlight the practical aspects of documenting export transactions in the accounting system. The introduction identifies that the dynamics of commodity export performance are significantly influenced by various factors, among which systemic problems of the FEA development can be distinguished. Such problems include customs and tax regulation of the FEA. Legislative regulation of FEA provides for strict documentary support of foreign economic transactions, which is the basis for reflecting these operations in the accounting system. Therefore, the issues of organization of document flow for foreign economic transactions, the correctness of registration of primary accounting documents for transactions of export of goods remain relevant. Documentation of the export of goods and services should be given particular attention, since they have a number of features that distinguish them from normal domestic operations. In particular, documents on foreign economic transactions in some cases are drawn up in a foreign language and have a form that is not typical for the Ukrainian legislation, are filled in both foreign and national currency, are regulated by international and national legislation. The article substantiates the importance of compliance with the requirements of the current customs and tax legislation on documentary support of export transactions, defines the procedure for organizing document circulation for different ways of selling goods during their export, emphasizes the need for parallel reflection of the export transaction in both national and contract currency. So, the features of documenting export transactions are: 1) the presence of specific forms of primary documents; 2) the documents are drafted in two languages; 3) in the original documents, the records of the cost indicators are reflected in the currency in which the transactions are actually carried out. In the processing of primary documents, the denominator indicates the equivalent of indicators in foreign currency, translated into national currency at the rate of the National Bank of Ukraine at the date adopted for conversion. References 1. Infographic on total exports of goods Ukraine for 7 months 2019. URL: http://www.me.gov.ua/Documents/ List?lang=uk-UA&id=e3c3c882-4b68-4f23-8e25-388526eb71c3&tag=TendentsiiEksportuInfografika-eksport- (in Ukrainian) 2. Customs Code of Ukraine: Code of Ukraine dated March 13, 2012 №4495- VI. URL: http://zakon.rada.gov.ua/laws/show/ 4495-17 (in Ukrainian) 3. On Approval of the Regulation on the Form of Foreign Economic Contracts (Contracts): Order of the Ministry of Economy and Euro-Integration of Ukraine No. 201 dated January 6, 2001. URL: http://zakon.rada.gov.ua/laws/show/ z0833-01 (in Ukrainian) 4. Provisions on documentary accounting records: Order of the Ministry of Finance of Ukraine No. 88 dated 24.05.1995. URL: http://zakon.rada.gov.ua/laws/show/z0168-95 (in Ukrainian) 5. On Accounting and Financial Reporting in Ukraine: Law of Ukraine No. 996-XIV of 16.07.1999. URL: http://zakon.rada. gov.ua/laws/show/996-14 (in Ukrainian) 6. Tax Code of Ukraine: Code of Ukraine dated 02.12.2010 № 2755-VI. URL: http://zakon.rada.gov.ua/cgi-bin/laws/ main.cgi? (in Ukrainian)
Keywords : initial documents, Proformainvoice, foreign economic agreement, invoices, document management, exports