DOCUMENTATION OF COMMODITY TRANSACTIONS

Abstract

The article examines topical issues of documenting commodity transactions in the implementation of dropshipping activities, in particular, operations related to the delivery of goods by dropshippers to their end customers, carried out by suppliers (manufacturers) from whom the dropshipper purchased these goods. The features of registration of shipping documents with and without the use of motor transport of the supplier (manufacturer) are considered. Supply schemes and their documentary support are proposed, taking into account the features inherent in dropshipping activities (sale of goods to customers through online stores and online platforms, transit delivery of goods from the warehouses of the supplier (manufacturer), delivery of goods to the final buyer by the supplier himself, etc.). Concrete proposals are made to simplify the existing procedures for documenting the transit movement of goods, as well as to improve the national legislation regulating the implementation of commodity transactions in order to develop dropshipping in Belarus as an effective way of trade, actively used in many developed countries of the world.