ОСОБЛИВОСТІ ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА ОПОДАТКУВАННЯ НЕМАТЕРІАЛЬНИХ АКТИВІВ ПІДПРИЄМСТВА

Abstract

In the modern conditions, intangible assets as a source of economic benefits act as a way to increase the efficiency of enterprises. Intangible assets are non-monetary assets that do not have a specific material form and are used by the enterprise for the purpose of obtaining economic benefits. The organizational and methodological justification of the essence of accounting and taxation of intangible assets is laid down in the national provision of accounting standards 8 "Intangible assets", which defines the main approaches to defining the concept of intangible assets as accounting objects. Effective use of the company's intangible assets makes it possible to fully realize the goals and objectives, to increase the economic potential of the company. An important condition for the effectiveness of the use of intangible assets is the creation of the necessary information support, reconstruction and systematic updating of the technological base to improve the state of the enterprise, compliance with its own strategy for sustainable technical, organizational and economic development. The basis for posting intangible assets are documents that describe the object or the procedure for its use, as well as documents that confirm certain property rights of the enterprise, that is, any object of intangible assets must exist in an objective form. Amortization of intangible assets consists in the constant write-off of their value in the process of their production use, in order to compensate the costs incurred by the enterprise during their acquisition, and to ensure the formation of sources of acquisition of intangible assets in the future. The work highlights the main features of taxation of intangible assets, the supply of which may be exempt from VAT. In order to avoid the need to calculate and pay VAT when supplying software products to counterparties who are residents of Ukraine, there is only one way – to reclassify the payment for services as a royalty payment. Under the condition, the developer grants the right to use the software product on the basis of a license (sublicense) agreement, while remaining the right holder, therefore, then all received payments in the form of royalties are not subject to VAT.