The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires research to determine the specifics of VAT accounting, systematize certain stages of its implementation and the impact of recent changes on business. The paper presents the results of a study of the peculiarities of using the electronic administration system by a VAT payer, namely, the issue of accounting for transactions related to the recognition of a tax liability and a tax credit for VAT, which involves the introduction of analytical accounts, which helps to increase the level of control over the state of settlements with the budget. The sequence of the VAT accounting process in Ukraine, which involves the use of an electronic administration system, is shown schematically. Legislative changes regarding the registration of VAT tax invoices are analyzed. The scheme of the decision-making process on registration or refusal to register tax invoices is presented. The impact of the latest legislative changes on business activities is investigated