This paper deals with the tax treatment of the acquisition of goods from the European Union. The aim of the work is to define the concept of taxpayer, to show the registration of taxpayers in the VAT system and the process of assigning a VAT identification number. Through the paper is coming familiar with the way the VIES database works, through which VAT identification numbers are checked before starting a business process with another taxpayer. Additionally, the paper explains the concept of acquiring goods from the EU in brief steps, which are supported by examples for each specific step. Finally, an example of the taxpayer AVE-TEHNIKA d.o.o. is presented, which deals with the procurement of goods from the European Union. It is important to note that when conducting business with foreign taxpayers, both parties entering into a business relationship must be familiar with the legislative frameworks of both countries Additionally, prior to entering into a business relationship, it is mandatory to verify the VAT identification number in order to correctly represent the tax obligation With the accession to the European Union, trading with EU member states has been simplified, but due to the elimination of customs barriers, tax fraud is increasingly difficult to detect.