Annotation. in this scientific article, it is necessary to reform the tax system, to formulate the "digital economy", which is further improving and increasing the efficiency and development of indirect taxes, as well as to accelerate the implementation of universally recognized international norms and standards in the tax sphere into the national tax legislation. To reduce the level of the hidden economy in our country, to conduct business activities, including the creation of competitive conditions equal to the account of regulation and reduction of the burden of indirect taxes, compliance with the requirements of tax legislation is reflected in the reform of procedures on the basis of modern information technology.