There is no country without taxes and they exist since the period before Christ. It is interesting that tax systems are unique and there are no two same tax systems. The tax system of the Republic of Croatia is still in development and relatively young, but also a modern system harmonized with the guidelines and regulations of the European Union and the systems of other member states. Taxes are extremely important revenues of the state budget. The most important tax forms are profit tax, income tax and value added tax. On top of the tax revenue is the value added tax. Value added tax is one form of sales tax, more precisely a net all-stage sales tax that taxes added value at each stage of sales and production. The Croatian value added tax system is harmonized with Directive 2006/112/EC and is governed by the Law and Ordinance on value added tax. In the territory of the European Union, a unique VAT taxation system has been established and the destination principle is applied. The purpose of special taxation procedures in the VAT system is to simplify the calculation of value added tax for precisely specified deliveries of goods or performance of services. The application of special procedures is mostly not an obligation, but serves to make it easier for taxpayers. All special procedures are explained in the paper.