Sexual exploitation of children is a dynamic, multidimensional construct subject to changes. Due to the complexity of the term itself, several relevant documents were adopted at the international level to ensure the harmonization of term and consistency in the implementation of the law, which were also implemented in Croatian legislation. In order to better understand the manner in which sexual exploitation occurs, the paper presents the relationship between the victim and the perpetrator apropos the characteristics of the perpetrator and the victim. Also, some of the possible ways of committing sexual exploitation of children are listed, as well as signs for recognizing the same. It is important to know how to act after recognizing the signs of sexual exploitation, so the paper outlines possible future steps, with special emphasis on the actions of the social welfare center and the importance of protecting the mental health of victims is also listed. Given the susceptibility to change, the commission of sexual offenses to the detriment of children was also influenced by the emergence of coronavirus, which is evident in the statistics showing the numbers of reports, charges and convictions of offenses under chapter XVII. Criminal Code. In order to improve the position of children, guidelines for the protection of children from sexual exploitation are also provided.