Import and export of goods and services are essential aspects of the global economy, enabling international trade and exchange of goods, and contributing to the development of economies worldwide. Import represents the process of bringing goods or services from one country to another, while export denotes the process of selling and dispatching goods or services from one country to other countries. Both processes are interconnected and play a vital role in the growth of national economies. With Croatia's accession to the European Union (EU), new business areas have opened up for Croatian companies. By expanding the market to the entire European area, Croatian companies have gained opportunities to acquire new clients and partners and increase the import and export of goods and services. However, with this expansion comes the obligation to comply with European rules and regulations, including directives on value-added tax (VAT). The European VAT directive sets common guidelines for taxing goods and services within the EU to ensure fair play for all market participants. Croatia, as an EU member, must harmonize its legislation with these directives to ensure the proper functioning of the market and compliance with tax regulations. By aligning with VAT directives, Croatian companies ensure that their business activities comply with European standards and rules, facilitating the acquisition and export of goods and services within the European Union. Compliance with European regulations also contributes to building trust among trading partners and facilitates transactions and business operations in the European market. However, implementing VAT directives requires careful monitoring and adjustment of national legislation to ensure proper application of tax rules. Therefore, Croatian companies continuously monitor legislative changes and adapt their business practices to ensure compliance with European regulations.