ФІНАНСОВА ТА ПОДАТКОВА ЗВІТНІСТЬ УКРАЇНСЬКИХ ПІДПРИЄМСТВ ПІД ЧАС ВОЄННОГО СТАНУ

Abstract

During the period of martial law in Ukraine, most business entities did not stop their activities or resumed them after a short break. The domestic economy must function, and the state budget must be constantly replenished so that Ukraine can defeat the aggressor as soon as possible. Most companies calculate and pay taxes and fees on time, keep accounting records and prepare financial statements. Individual enterprises, in addition to annual financial statements, are required to prepare and submit interim financial statements to certain users during the reporting calendar year (quarterly, halfyearly, nine months). The issue of the composition and terms of submission of interim and annual financial statements by domestic enterprises that have chosen the general or simplified taxation system under martial law remains unresolved. The procedure for compiling and submitting tax reports to fiscal authorities during the war needs to be clarified. Goal. The purpose of the study is to reveal the theoretical and practical aspects of the preparation and submission of financial and tax reporting by domestic companies in the conditions of martial law. Materials and methods. The methodological basis of the study is the dialectical theory of cognition, a systematic approach to the study and improvement of provisions on the organization and methodology of financial and tax reporting by enterprises during the martial law in Ukraine in order to meet the information needs of interested stakeholders. The methods of generalization, comparison, analysis, synthesis, induction and deduction were used in the process of substantiating the terms of submission of interim and annual financial and tax reports of enterprises during the war in Ukraine. The results. The scientific article reveals the peculiarities of financial and tax reporting under martial law conditions, in particular: the composition and terms of submission of interim financial reporting are revealed; defined deadlines for reporting and paying income tax by companies subject to the general taxation system; clarified issues in the part of the display in the tax reporting of software and PC with VAT regarding transactions for the supply of goods (services) in the customs territory, in the mode of export, import, re-export, re-import, temporary export of goods, etc.; generalized information on tax reporting by business entities that have chosen a simplified taxation system at the rate of 2%; outlined changes in the part of forming and submitting special reports to the supervisory authorities on the ESR, personal income tax and military duty.