There have been many changes in the Croatian tax system since the day it became a part of the European Union (July 1, 2013). In the European Union tax policy is within the competence of the Member States and therefore they must ensure compliance with the rules of the Union and under this condition they may set up a tax system they consider to be the most appropriate. One of the principles that Member States have to take into consideration when defining tax systems is to avoid tax constraints for cross-border economic activity and adherence to market competition rules. It is also important that there is effective communication and coordination of national tax authorities to ensure good control and prevent avoidance of tax payments.In the process of alignment, Member States are generally obliged to align part of the tax rates for some types of tax, ( for example to set a minimum rate,) but this is mostly related to indirect taxes, such as value added tax . This final paper deals with the principles and procedures for value added taxation in the supply and acquisition of goods between the EU Member States. Also, it offers a brief review of the development of taxation in the Republic of Croatia in the years preceding the entry into the European Union. Finally, there will be presented concrete examples of the taxation procedure in the acquisition and delivery of goods.