The issues of VAT separate accounting in the context of digital transformation

Subject. This article discusses the issues of separate accounting for value added tax using modern information systems from the standpoint of both methodological and applied nature. Objectives. The article aims to consider the issues of separate accounting for value added tax using modern 1C software products, identify areas of concern, and develop proposals for changing the situation. Methods. For the study, I used comparative, structural, systems, and logical analyses. Results. The article highlights the areas of concern in the field of separate accounting for value added tax and offers specific recommendations for improving the current situation. Conclusions. The article concludes that it is necessary to make changes to the accounting and tax accounting implemented in 1C products.