One of the three major pillars of funding the European Union's budget is the Value Added Tax. Within the European Community, under the terms of the legislation, trade in goods and services operates under the so-called reverse charge system (Section 108 Act No 235/2004 Coll., Council Directive 2006/112/EC). Correct implementation of the budgetary prediction should be in the interest of everyone, because the budget supports the important infrastructure areas of the concerned countries. The aim of the paper is to identify the significant sectoral section in terms of the collection of Value Added Tax in the Czech Republic after joining the EU and to present a possible security threat to the Value Added Tax collection. The result was the awareness of the importance of a major industry from the perspective of collecting Value Added Tax. The paper presents a simple example that could compromise tax collection.