Accounting and fiscal policies regarding economic transactions for the processing of goods

Abstract. This article focuses on the accounting and tax provisions related to the inward processing customs procedure. The documentation and accounting of inward processing operations is presented. These operations are also called lohn operations which combine the classic import-export operations, purely commercial, with certain technological interdependencies. A separate place is intended for the analysis of the situation in which part of the processing (production) works are performed by a third party through a subcontract, indicating how to document and account for these transactions.