Transport, as one of the more important activities of every society, is a key factor in the success of the single market, given that it achieves two fundamental goals of European integration. The aim of the European Union’s transport policy is to ensure the free and efficient transport of people, goods and services in an economical and safe way for society and the environment. Road transport of goods is based on freedom of competition as a basic principle, and for it to be done in a safe manner driver, vehicle and road as basic factors are required. With Croatia’s accession to the European Union, Croatia had to commit itself to implementing regulations, directives and guidelines of the acquis communautaire, which leads to a major change in terms of trade with other member states, but also changes the entire value added tax system. Value added tax is the most generous form of taxation in the Republic of Croatia and as such is of central importance in the functioning of the single market. For the correct tax treatment of services, the tax status of the recipient of the service is very important, i.e. whether the service is provided to taxpayers or non-taxpayers, as well as determining the place of taxation of services. Tax and accounting records of transport services are specific in relation to some other activities, and the paper will present their aspects on the road transport activity, and how such services are treated on a practical example.