The acquisition of all types of products and services in the last 20 years constitutes a significant share in the economy of Croatia. With the entry of the Republic of Croatia into the EU, Croatia committed itself to the application of EU regulations, directives and guidelines, which changes its trading conditions with other member countries, and thus the entire VAT system. It is the most significant form of tax, since the market between all member countries is open. The aim of this paper is to analyze the differences between the import of goods in the Republic of Croatia, the import of goods in other member countries, the taxation of foreign services and the acquisition of goods and services from foreign taxpayers in the Republic of Croatia. Emphasis was also placed on the temporary import and acquisition of passenger cars from the EU. The methods of determining the tax base, registration of taxpayers, customs procedures, methods and exemptions from payment, determining the place of taxation, etc. are determined. At the end of paper, a conclusion is made about the impact of this type of taxation on business and the economy in general.