Croatia's accession to the European Union has brought large number of tax changes. Acquisitions and deliveries are emerging which imply business transactions related to the purchase and sale of goods within Member States. Doing business with third countries is still known as import and export. From 1 July 2013, the acquisition of goods ceases to be the responsibility of the customs administration. The Tax Administration assumes the obligation to carry out checks regarding the acquisition of goods from other member states in the Republic of Croatia using the available business documentation. The need to comply with European directives also implies the harmonization of tax rates in terms of setting a minimum tax rate and the like. In this paper, an effort is made to analyze the tax and accounting framework that accompanies the process of procuring goods from EU Member States. The entrepreneur or his authorized representative must comply with the rules on value added tax, which are: a certain way of determining the tax base when acquiring goods and the prescribed time or place of occurrence of the tax liability. It is necessary to determine whether the business partner is registered as a taxpayer in the VAT system, whether there is a right to recognize pre-tax, whether the seller or buyer is in the VIES database, which is the VAT identification number and who assigns it, and satisfy a number of other requirements from a tax and accounting point of view.