Tell me about your experience with VAT: separate accounting, recovery, export-import.

There are several aspects to consider in VAT accounting:

• Separate VAT accounting — it is necessary to keep separate records of input and output VAT for different transactions (for example, taxable and exempt), to accurately calculate the tax base.

• VAT recovery — if goods or services are used not entirely for taxable operations, part of the VAT needs to be recovered (returned to the budget). For example, when using a vehicle for personal purposes.

• Export-import — exports are usually taxed at a 0% rate but require supporting documents. Imports are subject to VAT upon entry, which can be claimed as a deduction when used further.

In practice, I have encountered the need to:

• Configure accounting systems to separate transactions by rates and types of activities.
• Automate the calculation of recovered VAT according to standards.
• Ensure proper documentation and storage to confirm export operations.

This helps to avoid errors in tax reporting and penalties.