Scientific paper ID 1980 : 2020/3

Bulgaria`s accession to the European Union has led to many changes in the country`s tax legislation. These changes imposed a new approach to the tax treatment of the forwarding service under the Value Added Tax Act. This matter has undergone a number of changes over the years. The purpose of this study is to address the issue related to the performance of forwarding activities, both in the international transport of goods and in the transport of goods between Member States of the European Union. Particular attention is paid to the tax treatment of this type of activity under the Value Added Tax Act.