The tax system of the Republic of Croatia is based on the laws introducing the obligation to pay a certain type of tax, while the General Tax Law is a procedural regulation that brings together all the proceedings conducted in front of the tax authorities. From the date of accession of Croatia to the European Union, the tax system is in line with EU directives and directives. The Value Added Tax Act regulates who are the payers of VAT, the calculation and payment of VAT, while the Value Added Tax Bylaw regulates in detail the application of the VAT Act. The aim of the paper is to investigate and analyze the obligation to pay VAT based on the provisions of Article 75 of the VAT Act, which prescribes the obligation to pay VAT. It is a duty to pay VAT for: delivering goods and services, taxable imports, taxable acquisitions within the EU, acquisition of new means of transport within the EU, VAT included in the account, services rendered to the taxpayer in Croatia, deliveries of goods and services carried out by a taxpayer who has no head office in the country and the reverse charge, which means transfer obligations to calculate the VAT from the seller to the buyer.