News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport

The economical activity of transport fits within the broad category of services, but in terms of taxation, transport services are treated as an exception, compared to how services are approached in general. Among the categories of transportation services, intracommunitarian transport shows certain particularities. Therefore, we proposed in this work to address from a theoretical point of view a series of news occured in the tax and accounting treatment of specific business operations of intracommunitarian goods transport. Intracommunitarian goods transport means any kind of transport of goods for which the place of departure and place of destination is located in two different states belonging to the European Union. If over the course of intracommunitarian transport, from the point of departure and the arrival point, a third country outside the European Union is crossed, the quality of intracommunitarian goods transport of that transport is not affected.