Looking through the history, the jobs that travel agencies do have significantly changed. No matter how many changes happened through the years, the role of the travel agency in the tourism market remains the same. It brings into contact spatially distant subjects of the tourist market - tourist offer and tourist demand. The rapprochement of these two entities represents the meaning of the existence of such companies. Travel arrangement, which is a complex of several combined services, is the most prominent product of travel agencies, so agencies encounter many factors that affect their business. Since the tourist arrangement consists of various services and products, which prevents a single tax treatment of tourism and as a consequence of the accession of the Republic of Croatia to the European Union there is a need to prescribe and apply a special taxation procedure. The adoption on the directive of a special taxation procedure has made it easier for travel agencies to pay taxes. The directive stipulates that the tourist arrangement is no longer seen as several separate services, but as a whole product. This has made it easier for the agency to fulfil its obligation to the state. The margin of the travel agency is taxed at the place of the seat of the agency, and the services used by the passengers are taxed at the place of use.