Value Added Tax (VAT) is a modern form of taxation of consumption and its expansion began in the 1950s. It has spread to around 60 countries around the world. The general guideline of the European Union is the minimum limit of the base rate to at least 15%. VAT is the tax that most affects the business and the unconnected part of our society, all legal and natural persons in a direct or indirect way. This surplus indirect tax has an uneven effect on taxpayers and those who do not, who pay it when purchasing goods and using services as end-consumers. The subject of taxation is represented by: the supply of goods in the country, with the tax paid by a taxpayer acting as such, the acquisition of goods within the European Union that are carried out in the country for reimbursement, the provision of services in the country, with the fee paid by the taxpayer acting as such and the import of goods. A taxpayer is any person who independently carries out any economic activity irrespective of the purpose and the result of carrying out that activity. Value added tax is calculated at a rate of 25%, while there is a reduced VAT rate of 13% and 5% on the delivery of certain goods and services. Also, there is a part of goods and services that are exempt from paying value added tax.