Аннотации:
The rapid process of reforming and improving the tax system contributes to the emergence
of new objects for scientific research. The introduction of the electronic register of tax invoices, the electronic
administration system of VAT led to the need for changes in the implementation of accounting procedures, the
accrual and payment of tax, drawing up and registration of tax invoices, settlements with the budget. The
abovementioned requires a study to determine specific features of VAT accounting, systematization of individual stages of its implementation. The position of the taxpayer as a permanent user of the electronic administration system at the time of financial accounting is reflected. The process of documentation depending on the essence of economic operations and the position of business entities, the features of primary accounting for the tax on value added and subsequent generalization in such a type of calculation is investigated. The process of forming VAT-accounting, which is used in Ukraine with the introduction of technological support is presented schematically. An approach to accounting for a tax credit and a tax liability for VAT is given, depending on the terms of payment and taking into account the needs of the organization of analytical accounting, which is associated with the possibility of registering a tax invoice with a date different from the date of its preparation. The features of accounting for the object of research are considered. Displayed detailing on the maintenance of VAT calculation when preparing the formation of tax reporting. The conditions for calculating the repayment of the tax liability and the value-added tax credit after the filing of the tax return were tracked. As a result of the work carried out, the stages of the process of accounting, reporting on VAT and its payment were systematized, as well as the expression of an opinion from an accounting point of view regarding the effectiveness of automation of tax accounting for taxes and its impact on the tax system, financial accounting at enterprises, as well as the formation of unresolved issues before legislation to ensure a high level of functioning of this system.
