ELECTRONIC COMMERCE: FEATURES OF THE ACCOUNTING SYSTEM

Abstract

The modern business environment is undergoing a significant and rapid transformation caused by the progressive development of e-commerce. The introduction of quarantine restrictions has significantly reduced the number of offline stores and, as a result, increased the share of businesses that are willing to use the Internet to advertise and sell their services, attract new customers and be the main means of doing business. Given the rapid growth in the number of Internet users, online shoppers, marketplaces, advertising sites and social media pages, it is safe to say that the importance of e-commerce as a place of concentration of financial resources is growing significantly. That is why it is necessary to pay attention to the peculiarities of the regulation of economic activity, accounting and taxation of enterprises operating in the Internet. After all, untimely adaptation to such changing operating conditions leads to slowing down the development of e-commerce in the country and significant losses of tax revenues. The article analyzes the existing interpretations of the concept of "e-commerce" and offers its own definition, outlines the impact of this form of economic activity on changing the organization of the accounting system at the enterprise. Positive and negative features of e-commerce activity for all participants of Internet business are defined. The organization and methods of accounting in the field of e-commerce related to the costs of developing and maintaining an online store, forms of settlement operations and their reflection in the accounting system are studied in detail. The peculiarities of the creation and operation of online stores on the basis of the Law "On e-commerce", TCU, the Law "On the use of registrars of settlement transactions in the field of trade, catering and services" are outlined. The order of accounting of settlement operations with consumers depending on the forms of payment of the order and a way of their delivery is systematized. It is determined that business entities that sell their goods (services) via the Internet must be registered as a value added tax payer and pay taxes in the general taxation system.