One of the key concepts for each tax is to de} ne the taxable person. This also applies to value added tax. To determine a taxable person of this tax seems to be of particular importance. It allows to delimitation the boundary between professional trade (subject to VAT) and non-professional trading. Analysis of the polish law on value added tax, however, indicates that the term „taxable person” is defined in several different ways. Taxable person – according to the basic definition – it is a person carrying economic activity. Is it a person liable for tax? Is the status of the taxable person tax liability burden is important? Or is this entity is called „taxable person” for entirely different purposes? The need to bring these questions and seek answers to them indicate the author of this article. He tries to systematize the concept of „VAT taxable person”, showing that the name of covered many different subjects, often for completely different purposes. Examines the meaning of „taxable person” in its most common and fundamental importance (as an person carrying economic activity) and indicate that this concept seems to have completely different content from widely (and vaguely) ingestion.