The transition from classroom to distance education in all elementary and secondary schools as well as in institutions of higher education started with the decision of the Government of the Republic of Croatia adopted on 13 March 2020 due to the pandemic of the new infectious coronavirus COVID-19. The research was aimed at determining the impact of participation and work during distance education on the attitudes of teachers and students of primary education. 267 teachers from all parts of the Republic of Croatia participated in the research as well as 62 students from the University of Split, Department of Primary Education. Two questionnaires were made for research purposes, one for the teachers and one for the students. The results of the conducted research show that there is a statistically significant difference in the severity of the transition from regular to distance education because it was found that transition was statistically significantly more difficult for teachers than students. Statistically significant difference was not identified between students and teachers in weekly time to prepare for distance education in relation to regular education. The responses of students and teachers to self-education on the use and application of various digital tools do not reveal the existence of a statistically significant difference. The results show that students statistically perceive the importance of good Internet connection in distance education more significantly than teachers, and that they significantly more assess the existence of technical problems during distance education. The survey showed that students have statistically more positive attitudes towards television classes than teachers.