Analysis of the influence of the new system of vat taxation and its impact on the work of transportation companies working on the market of European Union

In Lithuania, after joining the European Union, the system of monetary exchange between the load senders and operators (between juridical subjects) drastically changed. With appearance of common economic space, also, the principles of monetary exchange between transport firms changed, with firms that are located in different areas of European Union. After joining the European Union the value-added tax (VAT) of different tariffs was applied and by starting to use it certain short-term difficulties appeared, in particular, when the documents had to be prepared by applying VAT, special discount VAT or zero VAT. In transport sector this is very acute problem because the use of different applications of VAT when products are being transported on export into certain countries that is not part of European Union, in that case, in procession of a definite document (declaration on export), from a country that is a part of European Union, in that case VAT is not applied. This paper deals with the schemes of VAT and the following analysis - what the influence these taxes make on the work of transport and freight forwarders companies