Croatia's accession to the EU has brought about significant changes related to the tax treatment of travel agencies. A special margin taxation procedure has been introduced to tax only the difference in price (gross margin) containing the amount of VAT. Travel agency services subject to a special margin taxation procedure record in separate records to allow an overview of all services received from other taxpayers. It is a unique service with a unique tax treatment, which is why it is recorded separately from services in the ordinary taxation process. Comparing travel agencies' business operations before and after Croatia's accession to the EU, and business comparisons in selected EU Member States, the survey results show that special tax treatment actually made it easier for the state to collect taxes, since before the accession of Croatia to the EU, travel agency earnings were higher, while now these same profits must be paid by the travel agency to the state, since the amount of VAT is already included in the margin. Also, the special procedure simplified the accounting operations of the travel agencies in terms of posting the output account itself. However, at the same time, it complicated the accounting business because with every invoice issued there must be an internal calculation (and other supporting documentation) from which it is clear how many services relate to the regular or special taxation procedure, as well as the calculation of procedures. The analysis of the special tax treatment in the Republic of Croatia and the EU revealed that the travel agencies business is profitable in the EU member states with the least tax burden.