Subject This article investigates the organizational and methodological aspects of separate VAT accounting. Objectives The article aims to develop a methodology for separate VAT accounting. Methods For the study, we used observation, comparison, description, analysis and synthesis. The works of domestic economists on the identified problem and Russian laws and regulations are the theoretical basis of the study. Results The article proposes a methodology of separate VAT accounting, which consists in organizational and methodological measures to form provisions of accounting policy in the keeping separate VAT accounting, describing the tax ledger maintaining procedure, and minimizing risks forming a biased VAT deduction. Conclusions and Relevance The proposed methodology helps take into account all the requirements of the Tax Code of the Russian Federation concerning the organization of separate VAT accounting. It is economically sound and capable of solving the problems of separate VAT accounting. The results of the study can be applied both in the theory and practice of VAT accounting.
Keywords: value added tax, accounting, tax rate, separate VAT accounting
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