Адміністрування ПДВ в умовах дії військового стану : роль та місце внутрішнього аудиту

Abstract

Amid the transformation of Ukraine’s tax policy and the growing role of digital accounting tools, the importance of internal audit is significantly increasing as a mechanism for ensuring the proper functioning of an individual business entity’s value-added tax settlement system with the budget. The existence of a stable, transparent, and documented procedure for accounting for VAT transactions is a key factor in complying with tax legislation, minimizing the risk of financial penalties, and improving tax compliance. Internal audit, which in peacetime ensured preventive control over the accuracy of accounting and tax transactions, requires a rethinking of its own functions under martial law. Audit procedures must be adapted to risks associated with the loss of documents, destruction of assets, delays in deliveries, and new forms of VAT fraud. The organization of internal audits of VAT transactions is a key prerequisite for ensuring the stability of a company’s financial and operational activities. In conditions of instability and rapid regulatory changes, internal audit plays a strategic role in ensuring the accuracy, completeness, and legality of tax transaction reporting, establishing transparent relationships with regulatory authorities, and minimizing the risk of violations. The comprehensive application of analytical, documentary, and control procedures helps strengthen a company’s tax management system and VAT administration, and enhances the financial stability of individual business entities in today’s economic environment.