The article is dedicated to issues related to the methodology of calculating Value Added Tax (VAT) in the Russian Federation. Playing a key role in forming the revenue part of the budget, VAT calculation is fraught with complexities for economic entities, which consist in adapting to systematic changes in tax legislation, especially in the context of innovations from January 1, 2025, regarding payers under the simplified tax system (STS). Special attention is paid to the risks of making errors in the process of preparing primary documents and tax reporting, as well as the need to ensure tax transparency to guarantee stable financial growth of business. An analysis has been conducted, and barriers to automation have been identified, which are concentrated in determining VAT tax deductions, determining the status of a tax agent, and preferential operations. An algorithm for implementing the concept of a non-reporting form of VAT calculation is proposed, which consists of digital integration with the Federal Tax Service (FTS), the introduction of a unified classifier of operations, the development of training programs for taxpayers and chatbots, and legislative amendments. Pilot implementation of the concept is recommended for testing in a separate area of economic entities' activities for subsequent system refinement, ultimately predicting a positive effect for the state and business.
