Catering is an economic activity that includes the preparation and sale of food and beverages and the provision of accommodation, entertainment and recreation services in specialized facilities. It is usually performed by companies, craftsmen, individual traders and non-profit organizations. The development of catering was closely connected with the creation and expansion of trade, so the first catering facilities such as inns, lodgings appeared in large shopping centers, ports, pilgrimage sites and famous trade routes. This paper shows how the accounting of a catering company, in this case the company Zlatni lug d.o.o. which offers various services such as accommodation, sports center, ancillary facilities such as barbecue and park. Catering activities can be performed in the form of taxation in accordance with the Income Tax Act. By law, a transaction is considered an independent activity. Craftsmen are obliged to register in the register of income taxpayers and determine their income on the basis of data in their books and records of business accounts. According to the Law on Catering Activity, caterers have the obligation to respect the prescribed working hours, they must state the norm so that there is no difference between the virtual and the actual condition of the goods in the catering facility. Fiscalization is a series of measures implemented by taxpayers, the purpose of which is to enable the tax office to more effectively monitor online transactions, prevent tax evasion and fight against unfair competition. It is carried out by computer connection to the Internet system of the Tax Administration of the Republic of Croatia.