Регуляторні аспекти реєстрації податкових накладних з податку на додану вартість: проблеми, ризики, перспективи

The relevance of this study is driven by the increasing fiscal importance of value added tax (VAT) for Ukraine’s state budget in the context of a complex and dynamic regulatory environment, which is accompanied by numerous challenges in the registration of VAT invoices. These include systemic blockages, legal uncertainty, and high administrative costs for businesses. The purpose of the study is to analyze the problems associated with the functioning of the automated risk-based monitoring system for VAT invoices and adjustment calculations, and to develop recommendations for improving the registration and unblocking mechanisms in order to enhance efficiency, transparency, and the quality of interaction between the state and taxpayers. The research applies a systemic approach to comprehensively analyze the regulatory framework governing VAT invoice registration, as well as the interrelations between fiscal objectives, taxpayer rights, and monitoring technologies. A logical-analytical method is employed to identify internal inconsistencies in regulatory practices and to assess their impact on VAT payers. The article examines the formation of VAT credit and tax liabilities within the electronic VAT administration system and presents a structured algorithm for the automated monitoring process during the registration of VAT invoices and adjustment calculations in the Unified Register of Tax Invoices. The monitoring process is conditionally divided into three stages, each characterized by procedures for verifying unconditional registration criteria, assessing the risk status of the VAT payer, and evaluating the risk level of the underlying business transactions. Recommendations are provided for improving the structure and categorization of supporting documentation required for the unblocking of VAT invoices.