Electronic Document Management in International Logistics and Its Integration into the Enterprise Accounting System

Abstract

The aim of the study is to analyze the current state of electronic document management in international logistics and to identify directions for its improvement in the context of the digital transformation of the economy, taking into account the needs of accounting and taxation. The article examines the legal and regulatory framework for the functioning of electronic documents in Ukraine, including legislation on electronic trust services, and assesses the level of adaptation of the national electronic document management system to international standards. Special attention is given to the use of blockchain technologies, e-CMR, and e-Invoice as tools to enhance the transparency, reliability, and efficiency of logistics processes, as well as to ensure the accuracy and timeliness of accounting and tax control. The methodological basis of the study includes a systems approach to business process modeling, analysis of regulatory acts, comparative analysis of international standards, and synthesis of practical cases of digital platform integration. The research results show that, despite positive developments in the electronic document management system for domestic transport, its integration into international supply chains remains insufficient. Key problems identified include: fragmentation of regulatory frameworks, low compatibility of electronic documents with international platforms, limited use of electronic transport documents, and the absence of legal status for electronic bills of lading and smart contracts. The implementation of international standards such as UN/CEFACT and ISO, as well as the unification of electronic document formats (e-Invoice, e-CMR, certificates of origin), contributes to increased standardization, automation of accounting processes, and control over the movement of goods and financial flows. Practical analysis demonstrates that the integration of ERP, SCM, accounting, and customs systems via APIs and web services ensures continuity of information flows, centralized control, operational data processing, and analytical transparency of logistics and accounting processes. The use of blockchain guarantees the immutability of records, increases trust in data, and automates control procedures. The study confirms that comprehensive implementation of electronic document management, standardized digital documents, and blockchain solutions is key to improving the efficiency of international logistics and ensuring proper accounting and tax control.