Article

Received 22.09.2025

Revised 18.02.2026

Accepted 31.03.2026

Published 13.04.2026

Retrieved from Vol. 30, No. 1, 2026

Pages 104 -118

Ivanenko, A. (2026). Digitalisation of accounting and tax functions for agricultural enterprises. Ukrainian Black Sea Region Agrarian Science, 30(1), 104-118. https://doi.org/10.56407/bs.agrarian/1.2026.102

Digitalisation of accounting and tax functions for agricultural enterprises

Andrii Ivanenko

The study aimed to identify the characteristics of the digitalisation of accounting and tax processes in agricultural enterprises, whilst assessing its impact on financial performance. The study was based on a systematic approach, as well as generalisation, descriptive-analytical, structural-logical and statistical methods to examine enterprise information systems and digital tax administration services. The results of the study showed that the level of digitalisation of tax administration exceeds 98% for electronic filing, and the volume of electronic document flow has grown from 34.5 million documents in 2022 to over 82 million in 2024. In the electronic value-added tax administration system in 2024, tax invoices totalling approximately UAH 2,744 billion were processed, of which around UAH 54 billion (approximately 1.97%) were initially blocked, whereas, following unblocking procedures, the actual amount of blocked value-added tax stood at around UAH 14 billion, corresponding to approximately 0.5% of the total amount. An analysis of MHP’s operations revealed a rise in revenue from USD 1,647 to USD 2,635 million (+60%) and capital expenditure from USD 92 to USD 210 million (+128%) in 2021-2025, alongside a reduction in net debt from USD 1,164 to USD 900 million. Kernel has achieved a reduction in net debt from USD 836 million to USD 143 million (-83%), as well as the automation of processing up to 240,000 electronic consignment notes per season and a reduction in document verification time by 80%. Areas for improvement include the integration of accounting systems with tax services, the use of cloud technologies and analytical tools, and the automation of data processing to enhance data consistency and accelerate accounting processes. The practical significance of the study is determined by the possibility of its results being used by agricultural enterprises to optimise accounting and tax processes, improve the efficiency of financial flow management and reduce costs

automation; document management; administration; efficiency; monitoring; analytics
  1. “MHP” implements a system of digital planning of resources and work processes of the enterprise. (2021). Retrieved from https://interfax.com.ua/news/economic/734279.html.
  2. Balaniuk, I., & Ivanyuk, T. (2022). Peculiarities of application of digital technologies in accounting and taxation consulting. Actual Problems of Regional Economy Development, 2(18), 8-15. doi: 10.15330/apred.2.18.8-15.
  3. Bookkeeper. (n.d.). About Bookkeeper. Retrieved from https://bookkeeper.kiev.ua/pro-proekt/.
  4. Brazil, N., Tkachenko, A., & Zdir, V. (2023). Digitalization of the accounting, reporting and taxation system in the modern economic conditions. Scientific Papers of Dmytro Motornyi Tavria State Agrotechnological University (Economic Sciences), 2(48), 103-112. doi: 10.31388/2519-884x-2023-48-103-112.
  5. Business Automation Software. (n.d.). BAS accounting. Retrieved from https://www.bas-soft.eu/soft/bas-mass/ bas-accounting/.
  6. Business Automation Union. (n.d.). BAS AGRO. Accounting. Retrieved from https://rask.ua/bas-agro-buhgalteria.
  7. Černá, M., & Pokorný, J. (2024). Digital transformation of tax and accounting processes. In Proceedings of the 19th European conference on innovation and entrepreneurship (pp. 129-136). Sydney: ECIE. doi: 10.34190/ ecie.19.1.2541.
  8. Debet Plus. (n.d.a). Configuration “Agriculture”. Retrieved from https://debet.com.ua/konfihuratsiya-silskehospodarstvo.
  9. Debet Plus. (n.d.b). Structure of the Debit Plus system. Retrieved from https://debet.com.ua/struktura-systemydebet-plyus.
  10. Dilovod. (n.d.). Retrieved from https://dilovod.ua/.
  11. Fu, H., & Ramayah, T. (2025). A dual-learning pathway: How digital orientation and financial literacy shape digital transformation in Chinese agriculture enterprises. Pakistan Journal of Commerce and Social Sciences, 19(2), 141-171. doi: 10.64534/comm.2025.007.
  12. Gao, X., & Gao, R. (2024). A study of the impact of digital financial inclusion on the resilience of the agricultural chain. Frontiers in Sustainable Food Systems, 8, article number 1448550. doi: 10.3389/fsufs.2024.1448550.
  13. García-Cornejo, B., Pérez-Méndez, J.A., Wall, A., & Castrillo-Cachón, D. (2025). The effect of management accounting practices and ICT on the efficiency of organic farms. Journal of Rural Studies, 114, article number 103554. doi: 10.1016/j.jrurstud.2024.103554.
  14. He, L., Zhou, L., Qi, J., Song, Y., & Jiang, M. (2024). The role of digital finance embedded in green agricultural development: Evidence from agribusiness enterprises in China. Land, 13(10), article number 1649. doi: 10.3390/ land13101649.
  15. Hendriyetty, N., Evans, C., Kim, C.J., & Taghizadeh-Hesary, F. (Eds). (2022). Taxation in the digital economy: New models in Asia and the Pacific. London: Routledge. doi: 10.4324/9781003196020.
  16. Human capital management software. (n.d.). Retrieved from https://www.sap.com/products/hcm.html.
  17. Ihnatenko, S., & Tomashuk, I. (2024). Current trends in automation and digitalization of management accounting in agricultural enterprises: Economic aspect. Economic Scope, 191, 465-472. doi: 10.32782/2224-6282/192-3.
  18. Jin, S., & Zhong, Z. (2024). Impact of digital inclusive finance on agricultural total factor productivity in Zhejiang Province from the perspective of integrated development of rural industries. PLoS ONE, 19(4), article number e0298034. doi: 10.1371/journal.pone.0298034.
  19. Kernel. (2021). Kernel Holding S.A. Annual report for the year ended 30 June 2021. Kyiv: Kernel.
  20. Kernel. (2022). Kernel Holding S.A. Annual report for the year ended 30 June 2022. Kyiv: Kernel.
  21. Kernel. (2023). Kernel Holding S.A. Annual report for the year ended 30 June 2023. Kyiv: Kernel.
  22. Kernel. (2024). Kernel Holding S.A. Annual report for the year ended 30 June 2024. Kyiv: Kernel.
  23. Kernel. (2025). Kernel Holding S.A. Annual report for the year ended 30 June 2025. Kyiv: Kernel.
  24. Lesiuk, V. (2021). The impact of digitalization on the economic efficiency of agricultural enterprises. In II international scientific and practical conference on problems of higher education and science “Modern challenges of sustainable business development” (pp. 89). Zhytomyr: Zhytomyr Polytechnic State University.
  25. Li, Q., Li, X., Zhai, Q., Li, W., & Wagan, S.A. (2025). Impact of digital financial inclusion on agricultural enterprise innovation. Transformations in Business & Economics, 24(1(64)), 102-122. doi: 10.15388/tibe.2025.24.1.5.
  26. Liu, Y., Dong, Y., & Qian, W. (2024). The impact of digital transformation on the quality and safety level of agricultural exports: Evidence from Chinese listed companies. Humanities and Social Sciences Communications, 11, article number 817. doi: 10.1057/s41599-024-03321-w.
  27. Main Department of the State Tax Service in Lviv region. (2026). In January-February 2026, more than 98 percent of taxpayers in the Lviv region submitted their tax returns electronically. Retrieved from https://lv.tax.gov.ua/ media-ark/news-ark/990021.html.
  28. Main Department of the State Tax Service in Zhytomyr region. (2019). The E-Receipt system (electronic receipt) is an alternative to traditional PROs in the field of registration of settlement transactions. Retrieved from https:// zt.tax.gov.ua/media-ark/news-ark/394070.html.
  29. MASTER. (n.d.). Accounting program. Retrieved from https://masterbuh.com/.
  30. MeDoc. (2024a). Electronic document management – a trend for 2024. Retrieved from https://medoc.ua/news/ elektronnij-dokumentoobg-trend-2024-roku.
  31. MeDoc. (2024b). Let’s summarize: Achievements and novelties of 2024, which Medoc is proud of. Retrieved from https://medoc.ua/news/pdbmo-pdsumki-dosjagnennja-ta-novinki-2024-roku-jakimi-pishatsja-medoc.
  32. MHP considers the EU, Great Britain, Japan, the USA and Canada to be the most priority markets for agricultural exports. (2025). Retrieved from https://interfax.com.ua/news/economic/1083506.html.
  33. MHP. (2021). Financial results for the third quarter and nine months ended 30 September 2021. Limassol: MHP SE.
  34. MHP. (2022). Financial results for the third quarter and nine months ended 30 September 2022. Limassol: MHP SE.
  35. MHP. (2023). Financial results for the third quarter and nine months ended 30 September 2023. Limassol: MHP SE.
  36. MHP. (2024). Financial results for the third quarter and nine months ended 30 September 2024. Limassol: MHP SE.
  37. MHP. (2025). Financial results for the third quarter and nine months ended 30 September 2025. Limassol: MHP SE.
  38. Nain, S., Francis, E., & GuoHong, X. (2025). Accounting in the era of digitalization in Malaysia: The conceptual framework. Labuan Bulletin of International Business and Finance, 23(1), 1-11. doi: 10.51200/lbibf.v23i1.5631.
  39. Navkolo. (n.d.). Retrieved from https://navkolo.one/.
  40. Nesenenko, P. (2022). Taxation of the agricultural sector in the system of Ukraine’s economic policy implementation and its digitalization. Economics. Ecology. Socium, 6(3), 10-21. doi: 10.31520/26167107/2022.6.3-2.
  41. Odoo. (n.d.). Retrieved from https://www.odoo.com/uk_UA.
  42. Oleynikova, L., & Dolzhenko, I. (2020). Improvement of tax control in Ukraine on the basis of implementing BEPS plan tools and automatic information exchange. RFI Scientific Papers, 3, 79-94. doi: 10.33763/ npndfi2020.03.079.
  43. Pham, Q.H., & Vu, K.P. (2024). Insight into how digital forensic accounting and metaverse circular business model innovation contribute to accelerated internationalization: Evidence from Vietnam-based SMEs. Cogent Business & Management, 11(1), article number 2320203. doi: 10.1080/23311975.2024.2320203.
  44. Polyova, O.L., Manelyak, I.V., & Malitsky, P.O. (2024). Main theoretical approaches to digital transformation of accounting systems of agricultural enterprises. Current Issues in Economic Sciences, 5. doi: 10.5281/ zenodo.14177870.
  45. Potaeva. O. (2025). In 2024, about 15% of tax invoices were blocked every month. Retrieved from https://agrotimes. ua/agromarket/u-2024-roczi-shhomisyaczya-blokuvaly-blyzko-15-podatkovyh-nakladnyh/.
  46. Prasad, A. (2024). In Ukraine, the number of inspections of individual entrepreneurs decreased over the year, but the number of fines increased sharply. Retrieved from https://forbes.ua/news/v-ukraini-za-rik-pomenshaloperevirok-fopiv-ale-suma-shtrafiv-rizko-zrosla-08112024-24670.
  47. Sadjadi, E.N., & Fernández, R. (2023). Challenges and opportunities of agriculture digitalization in Spain. Agronomy, 13(1), article number 259. doi: 10.3390/agronomy13010259.
  48. SAP Business One. (n.d.). Retrieved from https://www.sap.com/ukraine/products/erp/business-one.html.
  49. SAP Master Data Governance. (n.d.). Retrieved from https://www.sap.com/ukraine/products/data-cloud/ master-data-governance.html.
  50. Sauvagerd, M., Mayer, M., & Hartmann, M. (2024). Digital platforms in the agricultural sector: Dynamics of oligopolistic platformisation. Big Data & Society, 11(4). doi: 10.1177/20539517241306365.
  51. Shamshiri, R.R., Sturm, B., Weltzien, C., Fulton, J., Khosla, R., Schirrmann, M., Raut, S., Basavegowda, D.H., Yamin, M., & Hameed, I.A. (2024). Digitalization of agriculture for sustainable crop production: A use-case review. Frontiers in Environmental Science, 12, article number 1375193. doi: 10.3389/fenvs.2024.1375193.
  52. Shyhun, M., & Zhuravel, A. (2021). Improving of the tax calculations in SAP for Ukrainian companies. Accounting and Finance, 1(91), 83-89. doi: 10.33146/2307-9878-2021-1(91)-83-89.
  53. SMARTFIN.UA. (n.d.). Retrieved from https://smartfin.ua/.
  54. Tarasovsky, Yu. (2026). Kernel scaled up the use of e-TTN by integrating 1,000 carriers and 6,000 drivers into a digital system: Ready to share experience. Retrieved from https://forbes.ua/news/kernel-masshtabuvavvikoristannya-e-ttn-integruvavshi-1000-pereviznikiv-ta-6000-vodiiv-u-tsifrovu-sistemu-gotoviy-dilitisyadosvidom-10022026-36214.
  55. The results of the implementation of the Microsoft ERP system in Kernel-Trade have been announced. (2024). Retrieved from https://latifundist.com/novosti/64086-nazvano-rezultati-vprovadzhennya-sistemi-microsoftdynamics-nav-v-kernel-trejd.
  56. Valaskova, K., Nagy, M., & Juracka, D. (2025). Digital transformation and financial performance: An empirical analysis of strategic alignment in the digital age. Journal of Enterprising Communities People and Places in the Global Economy, 19(5), 1178-1205. doi: 10.1108/jec-11-2024-0241.
  57. Yakubyshyn, O. (2025). Digitalization of accounting of tax settlements of agricultural enterprises. Economy and Society, 82. doi: 10.32782/2524-0072/2025-82-11.
  58. Yuan, Y., Guo, X., & Shen, Y. (2024). Digitalization drives the green transformation of agriculture-related enterprises: A case study of A-share agriculture-related listed companies. Agriculture, 14(8), article number 1308. doi: 10.3390/agriculture14081308.
  59.