Problems of accounting and taxation IT in Ukraine.

The purpose of the article is to study the modern practice of accounting and taxation of IT–companies. Authors offer the schemes of cooperation IT-companies with individual entrepreneur taking into account risks, accounting and tax consequences. A summary of the practical experience two approaches were identified to the organization of activities IT–companies – IT-outsourcing and IT product. Their features and impact on the tax and accounting consequences of the enterprise's activities are determined. Also, the value-added tax and the conditions of using the preferential treatments at delivery have been analyzed in this article. Moreover, issues of accounting policy of IT–companies are considered. The available schemes of cooperation IT-companies with individual entrepreneur are disclosed in the article. The prospects for further research are to study the foreign experience of taxation and accounting and using some of their facilities in Ukrainian practice