The basic national regulations according to which the tax position of trade in goods is determined, and which are also the basis for determining the tax position in trade in goods in the Republic of Croatia, are the Value Added Tax Act and the Ordinance on Value Added Tax. However, the framework for VAT taxation in the EU is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. In the trade of goods in the Republic of Croatia, the paper explains the tax position of deliveries of goods with specific tax situations such as determining the place of taxation, application of the correct VAT rate, tax base, tax position of foreign taxpayers selling goods in the Republic of Croatia, etc. The paper also clarifies the time of occurrence of the VAT liability for the supply of goods, and thus the possibility of recognizing input tax from input invoices. In transactions of goods within the EU, the conditions for exempt supplies will be explained and the place of delivery in various cases will be defined, such as the place of delivery of goods with assembly and the place of delivery of goods without transport. Within the framework of doing business with the EU, the time of occurrence of the taxable event in the acquisition of goods, the tax base upon acquisition, as well as the example of a tripartite transaction are investigated and explained. As with business with Member States, the area of VAT calculation for imports and exports of goods from and in third countries is also covered. Accounting will also show the accounting of VAT liabilities in the country, when acquiring goods from the EU and when importing goods. In the last part of the paper, a comparative overview of the turnover of goods in the described transactions by years is given, as well as an explanation of the described transactions.