One of the effective means of countering the illegal reduction of tax liabilities is the electronic administration of VAT, an integral part of which is the system of monitoring and registration of tax invoices. It is aimed at preventing the artificial formation of a tax credit based on transactions that did not actually exist. However, along with the obvious advantages of automated monitoring, the existing system contains shortcomings and risks, as well as systemic problems that cause regular violations of the rights of VAT payers. The task of the state in these conditions is to find a fair balance between the fiscal interests of the state and a sufficient level of protection of the rights and legitimate interests of taxpayers.
 Stopping the registration of a tax invoice is an intermediate stage of the registration procedure, but it is important, because if the necessary documents and explanations are not submitted, the stop becomes a prerequisite for refusing to register the invoice. Considering that the suspension of registration imposes an additional obligation on the taxpayer, it is important to observe the principle of legal certainty already at the stage of formation of receipts on suspension of registration.
 It is proposed to finalize the Procedure for stopping the registration of a tax invoice/ calculation of adjustment in the Unified Register of Tax Invoices: to provide for an additional check by an employee of the controlling body of the existence of grounds for stopping the registration of a tax invoice. The receipt for the suspension of registration must contain a comprehensive list of documents and explanations that should be provided to the taxpayer for registration of the tax invoice.
 In addition, it is proposed to make changes to the form of the decision on refusal to register a tax invoice, namely, to add a description of the requirements of the law in the documents provided by the taxpayer, indicating the document in which the violation was committed, as well as a reference to the legal norms that were violated, and justification of the relationship between the committed violation and the riskiness of the transaction.