Rad se bavi razvojem i prikazom materijalnopravnog okvira za procesuiranje prijevara s PDV-om u europskom i hrvatskom kaznenom pravu te prikazom i analizom rezultata prikupljenih iz prakse u predmetima u kojima su ta djela procesuirana pred hrvatskim pravosudnim tijelima. U prvom dijelu rada analizirani su pojavni oblici prijevara s PDV-om i razvoj njihove inkriminacije kroz donošenje europskih propisa, prije svega Direktive PIF, i njihovu implementaciju u hrvatsko materijalno pravo. U drugom dijelu rada prikazani su podaci iz prakse prikupljeni iz javno dostupnih izvješća USKOK-a i EPPO-a, kao i neposredno od USKOK-a, te je iznesena njihova analiza u svjetlu relevantnosti kaznenih djela prijevare s PDV-om za nacionalni i europski proračun i učinkovitosti kaznenog progona njihovih počinitelja u dosadašnjoj praksi hrvatskih pravosudnih tijela. Poseban naglasak stavljen je na aktualne probleme u mogućnosti optuživanja za ta kaznena djela zbog ograničenja uzrokovanih propustima u implementaciji europskih propisa, kao i na evidentirane probleme u reakciji tijela kaznenog progona na prijetnju nacionalnim i europskim financijskim interesima koju uzrokuju prijevare s PDV-om. This paper examines the subject of VAT fraud in Croatian criminal law and practice, focusing particularly on two main points: the first part of the paper tackles the definition and possible modalities of VAT fraud and the theoretical and practical challenges in criminalising these offences in European and national criminal legal systems. The second part of the paper presents a review and analysis of available data gathered from the Office for the Suppression of Corruption and Organised Crime at the State Attorney’s Office and the EPPO regarding cases of VAT fraud prosecuted in the Republic of Croatia from 2013, when Croatia joined the EU and thus became susceptible to EU level VAT fraud, to the present day. Particular attention in the analysis is devoted to limitations for the successful prosecution of VAT fraud in Croatia due to the shortcomings of transposing EU legislation, foremost the PIF Directive, into the national criminal code. The paper also discusses the dynamics and the financially relevant extent to which the cases in question relate to documented amounts of damage (depicted by the VAT gap parameters) for national and European budgets resulting from VAT fraud. Some points of focus regarding the problems identified in the analysis are discussed and possible future steps suggested for the advancement of the response of national criminal law to the ever-growing threat of VAT fraud for both national and European financial interests. The proposed measures represent the minimum action necessary for an organised, sensible, and efficient approach to battling one of the most lucrative (and thus most damaging) forms of organised crime in the EU.