A brief overview of the historical development of crafts in Europe and the territory of the Republic of Croatia provides an introduction to the topic of seminars. One of the most common doubts when starting up an independent business is the question of what to open: an enterprise or a craft, and also, what are the advantages / disadvantages of crafts in relation to companies. For this reason, it will be explained differences in the registration of craft in relation to the company, the manner and rates of taxation, management and responsibility, and the manner of deregistration. In addition to taxes and surtaxes on income, contributions for pension and health insurance, craftsmen are also obliged to pay membership fees to the Croatian Chamber of Trades and Crafts. Depending on the type of activity and the place of business, taxpayers have to pay membership fees to the Tourist boards, as well as monumental rents, fees for the general use of forests, and other membership fees may also be subject. Throughout the paper, examples of crafts whose activity is growing and selling flowers are presented, in accordance with the theme of the paper. It is shown the book of receipts and expenditures, a list of non-current assets with depreciation calculation, an overview of business receipts and expenditures from self-employment, the accompanying income tax return, or DOH form with complete calculation of income tax liability and surtax, and the TZ and OKFS form, are presented. and special records of business events in a craft registered for the cultivation and sale of ornamental plants.