System of electronic VAT administration and assignment of VAT invoices in Ukraine

Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна and Panasenko, Anastasiia and Панасенко, Анастасія Олександрівна (2019) System of electronic VAT administration and assignment of VAT invoices in Ukraine. Приазовський економічний вісник (5 (16)). pp. 374-377. ISSN 2522-4263

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Abstract

The article is devoted to current issues of the functioning of the system of electronic administration of value added tax and the practical use of accounts for value added tax in Ukraine. The theoretical and methodological basis of the research is the achievements of foreign and domestic scientists in the field of accounting and control (state, independent). In the process of research, general scientific methods and cognition methods were used such as: theoretical generalization, analysis, synthesis, classifications. To determine the essence of the system of electronic administration of value added tax, methods of grouping and comparison were used. To highlight the features inherent in the system of electronic administration of value added tax, methods of concretization and abstraction are used. The classification method was used to compare correspondence between accounts for accounting for business transactions on sub-accounts 315 “Special accounts in national currency” and 316 “Special accounts in foreign currency”. The induction method was used to identify problematic issues regarding the organization and methods of accounting for cash in accounts for value added tax. The dialectical method, the method of abstraction, are the basis for the identification of problematic issues related to the organization of the electronic administration of value added tax. In the article, the authors substantiated the need Бухгалтер for further study of the system of electronic administration of value added tax and the appointment of accounts for value added tax in modern business conditions. The concept “system of electronic administration of value added tax” is specified. The difference between the account for value added tax and the limit for registering tax invoices / adjustment calculations is justified, and the purpose of the funds for the accounts for value added tax is determined. The accounting entries for the accounting of business transactions on sub-accounts 315 “Special accounts in national currency” and 316 “Special accounts in foreign currency” are presented. Using the results of the study will solve the problem of improving the system of electronic administration of value added tax.

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