Features of Vat Charging in Export-Import Transactions in the Context of European Integration and Sustainable Post-War Reconstruction of Ukraine

The purpose of the article is a comprehensive comparative analysis of the features of the collection of value added tax when carrying out export-import operations in the countries of the European Union and Ukraine, identifying key differences in the mechanisms of its administration, as well as substantiating practical directions for adapting the Ukrainian taxation system to modern EU standards in the context of European integration. The subject of the study is the economic and organizational-legal relations that arise in the process of VAT taxation of export and import operations, as well as the mechanisms of administration of this tax in the countries of the European Union and Ukraine. The methodological basis of the study is a complex of general scientific and special methods, including comparative legal, structural-functional, statistical, content analysis of official documents of the European Commission, the State Tax Service of Ukraine and the State Customs Service of Ukraine, as well as the case method and the method of logical generalization. The use of these methods made it possible to carry out a comprehensive assessment of modern VAT administration models, identify their strengths and weaknesses, and formulate recommendations for improving Ukrainian practice in accordance with European approaches. The study found that VAT administration systems in the European Union countries are characterized by a high level of digital integration, stable regulatory framework, effective interaction between tax and customs authorities, and widespread use of digital services, including OSS, IOSS, electronic document management, and automated tax risk analysis. A case study of the practices of Poland, Latvia, Germany, and Ukraine showed that the most effective models are those that combine a high level of digitalization, prompt budget VAT reimbursement, transparency of procedures, a customer-oriented approach to serving taxpayers, and effective control over tax risks. At the same time, it was determined that the Ukrainian system, despite significant progress in the development of electronic VAT administration, is still characterized by delays in budget reimbursement, blocking of tax invoices, complexity of certain administrative procedures, insufficient level of integration of customs and tax information systems and significant regulatory burden on entities engaged in foreign economic activity. Based on the results of the comparative analysis, a conceptual model for improving VAT administration in Ukraine was proposed. It was concluded that further development of the VAT system in Ukraine should be aimed at deepening harmonization with European Union law, expanding the digitalization of tax administration, integrating customs and tax information systems, improving mechanisms for automatic budget reimbursement and creating favorable conditions for carrying out export-import operations.