ACCOUNTING IN THE COUNTRIES OF THE EUROPEAN UNION: THE EXPERIENCE OF POLAND

Abstract

With the start of the war in Ukraine in 2022, Ukrainian-Polish relations reached the highest level. Relations from warm and neighborly ones due to Russia's war against Ukraine have moved to a new stage – strong and historic relations. Poland's support for Ukraine, which was manifested in many directions, is exceptional. In particular, this is unprecedented defense aid, as well as support for Ukrainian citizens who were forced to leave for Poland, escaping from the war unleashed by Russia. The majority of Ukrainians who came to Poland were forced to find employment in positions and professions that they had never practiced in Ukraine. To a greater extent, these are working professions. However, a certain number of Ukrainians were able to find employment in the positions they held in Ukraine. On the one hand, it is an opportunity to do the same business as in the homeland, on the other hand, it is a number of complications and problems due to a certain feature of the legislation of another country. Those Ukrainians who were engaged in accounting in their country and decided to continue this business in Poland faced such problems. Despite certain similarities in the accounting and taxation regulatory framework in Ukraine and Poland, there are still a number of differences. These differences are determined both by the variety of existing forms of organization of economic activity, and by the influence of external factors (economic, political, social, geographical) on the practice of accounting. This became a serious problem and obstacle in the employment of Ukrainians for the positions of accountants, tax officers, auditors, etc. Most of them had to study the legal framework and peculiarities of accounting in Poland in a short period of time. And those who started running their own business, in contrast to the possibility of independent accounting in Ukraine, had to use the services of Polish outsourcing companies. After all, differences in accounting, types and terms of tax payment, formation of financial statements and ignorance of legislation can lead to significant fines. Therefore, the issue of accounting in Poland is becoming more and more relevant.