In this thesis is shown the procedure of taxation of Internet shopping highlighting the Croatia's membership in European Union. The whole procedure went through many changes at conferences, so that as many countries would carry out acts that were delivered at that same conferences. There wasn't some law that had higher authority than the countrie's, that could be applied to the tax procedure, so the countries used their own laws, which resulted in discrimination in many transations that were by people who weren't their nationality, so their citizens relish the benefits of their countrie's laws. Many variations of problems are shown in this thesis, that were deriving through practice despite delivering many kinds of acts. For easy understanding of the issues, the course of delivering acts at the conferences is shown as a proof of countrie's initiative so that the gray area of taxation would be solved as soon as possible. The thesis consists of several sections, where at the beginning the Internet shopping is defined reflecting on Croatia. Next section explains the whole procedure of delivering acts so that the attention would be on the Guidelines of European Union that will undertake the understanding of the ways of Internet shopping taxation. The final sections explain how do taxpayers today execute their obligations using programs that were made for simplifying the procedure. The end of thesis shows review on the issues of different tax systems and the necessity for further improvements because of growing needs of Internet shopping.