Today crafts as a form of entrepreneurship is extremely important segment of economies of all countries. By forming the crafts and development of “ small businesess” we are ensuring new work places where, in addition with new entities, the largest numbers of workers are employed. Although the establishment of a craft is the simplest form of entrepreneurial venture, since its establishment does not require share capital, the operation of the craft is regulated by numerous laws and regulations. Depending on the forms of trade, the conditions of establishment also differ. The subject of this diploma thesis is the business of crafts on the example of crafts for construction. Based on the above example, it explains the manner of establishment and operation of a related trade that requires the possession of specific knowledge. The increase in the construction sector and the volume of construction works in the last few years in the Republic of Croatia have been direct incentives for the establishment of the construction trade "MM-PROJEKT". This trade is in the system of income tax and in the system of value added tax,it keeps business books according to the system of simple bookkeeping. It is characterized by simpler reporting and is mainly oriented towards monitoring tax regulations.