The service of transporting goods performed for the taxpayer is, as a rule, taxed at the place of the service recipient's seat. The VAT rate for this service depends on the type of transport performed. If the place of its provision is not the territory of our country, then this service will not be taxable in Poland (Article 28f, point 1a, point 1 the VAT Act). However, when the place of taxation is Poland, then this service may be taxed at the basic rate of 23% VAT or at the 0% rate (international transport). Taxation with tax on goods and services in accordance with the territoriality principle applies only when the place of supply and service provision (determined on the basis of the provisions of the Act) is the territory of the country through which - according to the definition contained in Art. 2 point 1 of the Act - shall mean the territory of the Republic of Poland, subject to Art. 2a of the Act (regarding cross-border bridges).