Value Added Tax the Internet Trading: Features of Documentation, Accounting and Reporting

Keywords: e-commerce, value added tax, tax liabilities, tax invoice, tax return


The scientific article reveals the peculiarities of documenting the value added tax calculations (hereinafter - VAT) in online commerce. The rules for filling in tax invoices and calculating adjustments to them in accordance with changes in the current tax legislation have been clarified.

The issues related to the recognition of VAT liabilities for e-commerce transactions are specified. It is determined that the sale of goods on full prepayment with the use of payment services takes place in three stages: the operation of acceptance by payment service funds from the buyer, which forms a corresponding electronic message of acceptance of funds; non-cash transfer operation by the payment service of funds received from the buyer to the seller's bank account; transfer of goods to the buyer. The basis for accrual of VAT liabilities is the contractual value of goods, while the bank's fee which is withheld by the acquirer automatically when crediting money to the account does not reduce the tax base.

Certain recommendations are offered to improve the method of accounting for the sale of goods on the terms of card prepayment and subsequent payment through the postal carrier for businesses whose main activity is Internet commerce. Analytical sections are considered to reflect in the accounting of VAT liabilities for transactions on the sale of goods through the online store on the card prepayment basis.

The method of compiling a VAT tax return in terms of identifying transactions for sale of goods in the context of online commerce needs to be improved. Based on this, the structure and rules of filling in the current VAT tax return were considered and recommendations for improving reporting indicators were proposed.


Download data is not yet available.


Bezverkhyi K. V. & Yurchenko O. A. (2015). Skhemy formuvannia problemnoho podatkovoho kredytu z podatku na dodanu vartist [Schemes of formation of the problem tax credit from the value added tax]. Bukhhalterskyi oblik i audit – Accounting and Auditing, 8–9, 44–5 [in Ukrainian].

Bilobrovenko T. V. (2018). Bukhhalterskyi oblik i kontrol rozrakhunkiv z biudzhetom za podatkom na dodanu vartist [Accounting and control of calculations with the budget for value added tax]. Doctoral thesis. Kyiv [in Ukrainian].

Duhar T. Ye. (2016). Problema administruvannia podatku na dodanu vartist na suchasnomu etapi [The problem of value added tax administration at the present stage]. Ekonomika i suspilstvo. Bukhhalterskyi oblik, analiz ta audit – Economy and Society. Accounting, Analysis and Audit, 2, 689–693 [in Ukrainian].

Instruktsiia pro zastosuvannia Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii: Nakaz Ministerstva finansiv Ukrainy No 291 vid 30.11.1999 r. [Guidelines on the application of the Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations: Order of the Ministry of Finance of Ukraine No 291 from 30.11.1999]. Retrieved from [in Ukrainian].

Krutova A. S. (2011). Metodolohiia ta orhanizatsiia bukhhalterskoho obliku u sferi elektronnoi torhivli [Methodology and organization of accounting in the field of electronic commerce]. Doctoral thesis. Kyiv [in Ukrainian].

Kulyk V. A. (2017). Rozvytok bukhhalterskoho obliku na pidpryiemstvakh elektronnoho biznesu [Development of accounting in e-business enterprises]. Poltava University of Economics and Trade [in Ukrainian].

Marakhovska T. M. (2012). Shliakhy vdoskonalennia spravliannia podatku na dodanu vartist [Ways to improve the collection of value added tax]. Zbirnyk naukovykh prats VNAU – Collection of scientific works of Vinnytsia State Agrarian University, 4 (70), 149–154 [in Ukrainian].

Ovcharova N. V. (2017). Oblikova polityka v chastyni vidobrazhennia PDV: osnovni aspekty [Accounting policy for VAT reflection: main aspects]. Infrastruktura rynku. Bukhhalterskyi oblik, analiz ta audit – Market infrastructure. Accounting, analysis and audit, 9, 102–107 [in Ukrainian].

Okseniuk O. I. (2015). Fiskalna efektyvnist podatku na dodanu vartist vekonomitsi Ukrainy [Fiscal efficiency of value added tax in the economy of Ukraine]. Doctoral thesis. Kviv [in Ukrainian].

Podatkovyi kodeks Ukrainy vid 02.12.2010 r. No 2755-VI [Tax Code of Ukraine from 02.12.2010 No 2755-VI]. Retrieved from [in Ukrainian].

Poriadok zapovnennia podatkovoi nakladnoi: Nakaz Ministerstva finansiv Ukrainy vid 31.12.2015 No 1307 [Procedure for filling the tax invoice: Order of the Ministry of Finance of Ukraine from 31.12.2015 No 1307]. Retrieved from [in Ukrainian].

Pro zatverdzhennia form ta Poriadku zapovnennia i podannia podatkovoi zvitnosti z podatku na dodanu vartist: Nakaz Ministerstva finansiv Ukrainy vid 28.01.2016 No 21 [Approval of the forms and the Procedure for filling and submission of the tax reporting on the value added tax: Order of the Ministry of Finance of Ukraine from 28.01.2016 No 21]. Retrieved from [in Ukrainian].

Pro zatverdzhennia formy reiestru vydanykh ta otrymanykh podatkovykh nakladnykh ta poriadku yoho vedennia: Nakaz ministerstva finansiv Ukrainy vid 22.09.2014 r. No 958 [Approval of the form of the register of issued and received tax invoices and the procedure for its maintenance: Order of the Ministry of Finance of Ukraine from 22.09.2014 No 958]. Retrieved from [in Ukrainian].

Ullubiieva K. K. (2012). Bukhhaltersk.yi oblik i kontrol rozrakhunkiv z podatkom na dodanu vartist: orhanizatsiia ta metodyka [Accounting and control of calculations with value added tax: organization and methodology]. Doctoral thesis. Zhytomyr [in Ukrainian].

Shot A., & Platonova Yu. (2018). Problemy ta napriamy vdoskonalennia obliku rozrakhunkiv za podatkom na dodanu vartist na pidpryiemstvakh Ukrainy [Problems and directions of improvement of the accounting of calculations on the value added tax at the Ukrainian enterprises]. Ekonomichnyi chasopys Skhidnoievropeiskoho natsionalnoho universytetu imeni Lesi Ukrainky – Economic Journal of the Lesia Ukrainka East European National University, 2, 151–160 [in Ukrainian].

Iurchenko O. A. (2015). Podatok na dodanu vartist: analiz podatkovoi reformy 2016 roku [Value added tax: analysis of tax reform in 2016]. Bukhhalterskyi oblik i audit – Accounting and audit, 12, 18–25 [in Ukrainian].

Abstract views: 11
PDF Downloads: 12
How to Cite
ZORINA, O. A., YURCHENKO, O. A., & PETRAKOVSKA, O. V. (2022). Value Added Tax the Internet Trading: Features of Documentation, Accounting and Reporting . Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, (1-2), 21-31.