Transport of goods and services associated with it have an important and irreplaceable position in business. Without carriers, shippers and other subjects involved either directly or indirectly in the shipping of the material, semi-finished goods or goods as the final product to the customer, you can not imagine the fulfilment of other business relationships. For proper taxation of the service by value added tax, it is necessary at first to determine the place of supply of the considered service. For certain types of service specific principles are applied – rules how to determine the
place of supply.
Keywords: transport, forwarding, VAT, carrier, supply