The article is devoted to the study of the peculiarities of receiving, distributing and accounting for international military aid for the security and defense forces of Ukraine, taking into account the changes made to the legislation. The meaning of the terms «military property», «property of the Armed Forces of Ukraine», «international military aid» enshrined in the current legislation of Ukraine is disclosed. It is emphasized that despite the definition of the concept of «international military aid» at the sub-legal level, the indication in its content of «other resources not prohibited by law» does not provide a comprehensive answer to the question of what is included in international military aid. It was determined that the military management bodies of the Armed Forces of Ukraine are key entities that organize the receipt and transfer of international military aid by the security and defense forces, while the General Staff of the Armed Forces of Ukraine ensures its distribution among military units that are responsible for accounting for such property. It was found that the issue of accounting for international military aid is regulated by an act that regulates the issue of accounting for military property in general. Attention has been drawn to the fact that in the case of receiving international military aid, which cannot be classified as military property in the sense of the legislator, the question of which regulatory act to perform its accounting should be recommended. The expediency of using digital technologies to ensure effective, rational and transparent use of international military aid was emphasized. It was established that three levels of accounting for the supply and use of weapons have actually been launched in Ukraine: the LOGFAS program, the new program for accounting and logistics of military equipment «Korovai» and a module based on the «SOTA» program, and the state of accounting for international military aid with the help of digital technologies is still being improved. It is noted that the LOGFAS program is becoming one of the main tools for digitizing the list of resources available in the Armed Forces of Ukraine, in particular those provided as international military aid, which contributes to effective logistics planning. It was concluded that further analysis of the legal aspects of receiving, distributing and accounting for international military aid to ensure the effectiveness of the processes of providing and using international military aid to Ukraine is an actual direction of scientific research.
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