The aim of this work is to analyze and explain in more detail the concept of trade and commercial activity in the system of value added tax. The term trade means a commercial offer of goods in exchange for a means of payment of money or for other goods (exchange of goods). It is one of the oldest economic activities for the exchange for money. Both today and throughout history, the importance of trade has always been great for the economy worldwide. The most widespread form of taxation of trade in goods and services in the world is value added tax. Given the great importance of trade and equally great importance of value added tax, this topic offers a large and diverse matter that we will analyze through this work. In order to better, more understandably and easily understand the concept of trade and basic concepts related to this economic activity, we will begin our work by explainig them. We will pay attention primarily to trade, types of trade, wholesale, retail. Depending on the goods, all taxs rates also appear in the store; 5%, 13% and 25% which we will also talk about below. The connection between trade and value added tax is the main topic of this work, at the end of which we will draw a conclusion about everything we mentioned earlier.