ACCOUNTING AND TAX SUPPORT FOR FOREIGN ECONOMIC ACTIVITY OF THE AGRICULTURAL SECTOR UNDER MARTIAL LAW AND EXPORT RECOVERY

Abstract

The article examines the accounting and tax support of foreign economic activity of agricultural enterprises under martial law and the recovery of export flows. The relevance of the study stems from the simultaneous impact of military, regulatory, and fiscal factors that have transformed Ukraine’s agrarian export environment since 2022. The purpose of the article is to develop scientifically substantiated theoretical and methodological approaches to accounting and taxation of export-import operations of the agrarian sector, taking into account war-related, regulatory, and tax risks. The study systematizes the legal and regulatory framework governing foreign economic activity under martial law, clarifies methodological approaches to value-added tax administration, impairment of assets caused by damage to logistics infrastructure, and accounting for currency settlements under NBU restrictions. Particular attention is paid to the growing diversification of sales channels and supplier networks, which complicates the analytical accounting of settlements with foreign counterparties across countries and currencies. The influence of European Union tariff quotas, reinstated in June 2025 after the expiration of autonomous trade measures, and of the prospective National Revenue Strategy reform through 2030, which envisages a phased abolition of the simplified taxation system for agricultural legal entities, on the tax burden of agricultural exporters is analyzed. Based on statistical data for 2021-2026, structural and geographical shifts in agricultural exports are empirically confirmed, including a decline in the European Union's share of Ukrainian agrarian exports from 61,0% in 2021 to 47,5% in 2025, alongside diversification toward North African and Middle Eastern markets. The scale of shadow exports of agricultural products, estimated at approximately 6% of total volume, is also assessed as evidence of gaps in the current accounting and tax system. Directions for improving the accounting and tax support of foreign economic activity of agricultural enterprises are substantiated, including unified methodologies for currency settlement accounting, impairment testing of logistics assets, and modeling of tax burden scenarios under simplified-to-general taxation system transition.