The paper focuses on theoretical and practical aspects of the operation of a restaurant with a separate plant, and on the theoretical premises of the Law on Crafts, Income Tax and Value Added Tax, it is analysed in a practical way and explains in detail the business of a particular craftsman in all segments and business processes. By analysing the data of craftsmen from the final part of the work, one gains insight into the manner of keeping business books and the financial data themselves that arise from the expansion of activities and the opening of a separate plant. A detailed insight into receipts, expenditures, inventory of fixed assets and items related to taxation, allows you to create a picture of the requirements that are in the business of each craftsman. At the end of the paper, a special review is given to the general business climate and new global challenges that significantly affect the business of entrepreneurs in today's Croatia.