Бухгалтерський облік у ФОП в Україні: виклики та перспективи в умовах сучасних змін

In the conditions of martial law, small business in Ukraine plays an important role in creating jobs, increasing incomes and maintaining economic stability. In such circumstances, the accounting of individual entrepreneurs must be adaptive and comply with the current legislation. Efficiently organized accounting is one of the key factors in the successful operation of individual entrepreneurs. An established accounting system will contribute to the transparency of business processes, proper tax administration and financial stability of the enterprise. The purpose of the study is to outline the challenges and prospects for the development of accounting at individual entrepreneurs in the context of current changes in Ukraine. Accounting for individual entrepreneurs under the simplified taxation system is much simpler than for legal entities. They are not required to comply with international financial reporting standards and implement internal regulations such as accounting policies. As a rule, entrepreneurs keep records on their own or outsource this function. The study showed that individual entrepreneurs on the general taxation system are more responsible for keeping records. They need to record all income and expenses in detail, supporting each transaction with primary documents. Digital technologies have become an integral part of accounting processes at individual entrepreneurs. They significantly facilitate accounting, as well as the preparation and submission of reports to regulatory authorities. The use of such tools reduces the impact of the human factor, minimizes the number of errors, increases the transparency and efficiency of accounting operations, and also contributes to the formation of a responsible accounting culture among entrepreneurs. Thus, modern challenges for individual entrepreneurs require an integrated approach to organizing accounting, the introduction of modern technologies and increasing the level of professional training. This will ensure the stability and transparency of business in conditions of constant change. Proper state support, including the development of legislative initiatives and the stimulation of digitalization, will become an important factor in the development of small businesses and increasing their competitiveness.