ОБЛІК ВИРОБНИЦТВА ТА РЕАЛІЗАЦІЇ ПРОДУКЦІЇ ПІДПРИЄМСТВАМИ ІТ-ГАЛУЗІ

Abstract

The article examines the features of the production and realization of products accounting by the IT industry enterprises. The types of economic activity carried out in IT enterprises were defined. The features of concluding contracts for the supply of programmatic products and provision of services in the field of IT were analyzed, their influence on the choice of production and realization of products accounting model depending on the subject of the contract was determined. The results of “programmatic products” and “IT-services” activities were compared, their content and application features were defined. A comparative characteristic of the reflection of operations in the field of IT in the production and realization of end-products and services was carried out. The primary documents, accounts, the order of determining incomes and expenses were defined. In order to improve the accounting of expenses for the production of programmatic products and services in the field of IT, it was proposed to open sub-accounts 231 “Production of programmatic products” and 232 “Production of IT-services” to account 23 “Production”. The composition of general production costs of IT enterprises and features of their distribution were determined. It is established that the optimal basis for the distribution of overhead costs is the direct cost of labor. The features of VAT taxation of operations for the supply of products by IT enterprises to residents and non-residents were analyzed. It was determined that the Tax Code of Ukraine provides a temporary exemption from VAT on operations for the supply of software to residents according to the established list. The operations for the supply of IT products and services to residents that do not correspond to the list of exempt from VAT are taxed on a general basis. Features of drawing up tax invoices for preferential operations with programmatic products were revealed. The features of reflection of the following operations in the VAT tax return were described: 1) preferential operations for the supply of programmatic products; 2) operations for the supply of programmatic products that are not subject to VAT.