Проблемні питання обліку операцій з давальницькою сировиною у зовнішньоекономічній діяльності
Issues keeping tolling in foreign economic activity

Summary/Abstract: The aim of the article is to study the existing order of accounting, taxation and documenting tolling to resolve existing contradictions regarding lawful display of such transactions on accounts and provide interested users with current and accurate information on the movement of raw materials and the results of its processing and analysis of the major advantages and disadvantages of these transactions.The article highlights the issues of accounting and VAT during tolling in foreign trade, the necessity of improving the current approach to documenting such transactions, considered the advantages and disadvantages of using tolling for enterprises processors, customers and the stateTolling operations are widespread in the world and in domestic economic practice as a form of cooperation and specialization. To reliably reflect the accounting tolling requires a proper documentation of these transactions.

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