The article reviewed and analyzed the provisions of the Law of Ukraine dated 24 December 2015 № 909-VIII «On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on providing a balanced budget revenues in 2016» and the Resolution of the Cabinet of Ministers on December 30, 2015 № 1177 «On Introduction changes in the electronic administrative procedure for value added tax».

Keywords: value added tax, administration, VAT taxpayers, CEA VAT.