Aspects of accounting issues taxpayers value added tax

The paper revealed features of accounting VAT payers based upon the Tax Code of Ukraine. The main problems in the process of registration of VAT payers, especially regarding improper overstatement of VAT to be refunded budget in Ukraine. Definitely registry analytical accounting VAT base which supports Registry issued and received tax bills. The technology display the taxation of VAT, this option reduces the accounting cost of its maintenance by eliminating the duplication of one and the data in different systems of accounting.