IMPORT AND EXPORT IN THE CONTEXT OF ACCOUNTING

Zdravka Kiricheva

Abstract


In a globalizing world various relationships arise between counterparties on trade deals with various goods. Some of them are linked to the free trade in the European Union, while others are performed with countries outside the Union. Due to the dynamic world-economic processes it is necessary to constantly update the knowledge related to the transactions of import and export of goods, such as clarifying the requirements of the VAT Act in the Republic of Bulgaria - to characterize the peculiarities of accounting the export with zero tax rate; the import with VAT payment; formation of the customs taxable value, to clarify the changes in customs tracking the movement of goods through the various systems; documenting and specifics in accounting.

Keywords


import, export, reporting currency, invoice

Full Text:

PDF

References


Bozhkov V. i kolektiv, Schetovodstvo na predpriyatieto, Svishtov, SA, 2013.

Valuten zakon: http://lex.bg/laws/ldoc/-12802047/.

Zakon za danak varhu dobavenata stoynost: http://www.lex.bg/laws/ldoc/2135533201

Mezhdunaroden schetovoden standart 21 Efekti ot promeni v obmennite kursove.

Merazchiev V. i kolektiv, Otchitane na vanshnotargovskite sdelki, Svishtov, SA, 2002.

Schetovoden standart 21 Efekti ot promenite vav valutnite kursove.


Refbacks

  • There are currently no refbacks.


New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019

New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

The contents of this publication do not necessarily reflect the position or opinion of the National Science Fund of the Republic of Bulgaria. The opinions expressed are those of the author(s) only and should not be considered as representative of the National Science Fund’s official position.

https://www.fni.bg/

National Science Fund of Bulgaria