Acquisition of Goods Within EU

By Croatian accession to the European Union on 1st of July 2013., a new Law on value added tax entered into force, published in the Official Gazette No. 73/13 on 19th of June 2013. Regulation on value added tax was published in the Official Gazette No. 79/13 on 27th of June 2013. Former import of goods from other EU countries is replaced with the acquisition of goods. More than 30% of companies in Croatia are engaged in trade, and it makes more than 10% of GDP, thus in this paper will be shown some practical examples of the recording business events like acquisition of merchandise and determining liability for VAT on acquisition.