Yarmolenko Y. The mechanism of budget VAT reimbursement to agricultural goods producers.

The problematic changes in the value added taxation of grain transactions for export at zero rate and supply transactions at the domestic market of Ukraine over the years 2011-2019 have been studied. The data on budget VAT reimbursement to agricultural goods producers of Khmelnytskyi region over the years 2013-2019 have been made public. The need to use the experience gained for the targeted use of VAT funds in agriculture under the Law of Ukraine On Value Added Tax has been emphasized. It has been proposed to introduce preventive control over the use of budget funds for VAT reimbursement under the Tax Code. The necessity of development of an alternative procedure for budget VAT reimbursement and the Unified Electronic Register of Treasury Bills to confirm the rights of a bill holder has been substantiated. On the example of farms, the fixed rate regime in Great Britain (AFRS), the reimbursement procedure for farmers in Ireland and the prospects of implementation of the European experience of VAT reimbursement for the non- taxable agricultural goods producers in Ukraine have been revealed using practical example.