FEATURES OF OPENING ELECTRONIC WALLETS AND ORGANIZING PAYMENTS WITH ELECTRONIC MONEY BY BUSINESS ENTITIES IN UKRAINE

The article is aimed at studying the peculiarities of opening and using electronic wallets by business entities in Ukraine, and the peculiarities of organizing accounting processes for electronic money flows by business entities. Due to the expansion of the possibilities of using electronic payments in the activities of business entities, there is a need to develop effective tools for managing the process of their use, interaction with issuers of electronic money, in particular, with regard to the issue of opening and using electronic wallets. The article examines these processes primarily from the perspective of their legislative regulation, which determines the specifics of payment services provided by e-money issuers, in particular, the procedures for opening and closing, and servicing e-wallets created to account for e-money and electronic payments of business entities. The article reflects the key regulatory requirements for opening electronic wallets, requirements for issuers of electronic money, peculiarities of organizing cooperation between payment service providers for servicing electronic wallets and electronic payments and business entities that carry out transactions with such money. The article also covers key aspects of integrating electronic wallets into the financial activities of enterprises, including the rules for registering, authenticating and integrating electronic wallets with the accounting system and software used by the business entity. The article provides recommendations for effective management of electronic wallets to ensure stability and security of financial transactions in the digital environment within the framework of electronic money transactions, information on which is stored on electronic wallets of such business entities, and also provides recommendations on the organization of accounting and control for transactions with electronic money by business entities.