The complexity of the VAT is special and has implications both at the country level and on the economy of the European Union. The EU is a conglomerate of states, each with its own tax system, with a different sampling rate of VAT and with a certain lack of traffic control of the goods under the former frontiers in the conditions of an out of the ordinary mobility of the products. In these conditions there are being done efforts to adopt the principle of origin of the goods in order to tax the goods in the country in which they are being produce. At this point, it can be notice that the VAT becomes an income in the country where the goods are consumed, thus depriving the origin country of some important incomes.