Absoluta sententia expositore non indiget2 The special Value Added Tax scheme for travel agents is a new measure of taxation for travel agencies that is being applied in the Republic of Croatia legislation since the date of its accession to the European Union. With this provision, the EU legislator intents to simplify the collection of value added tax, along with a fairer distribution of revenues between member states, and to prevent the obligation of tax registration of travel agencies in each member state in which they carry out transactions. The subject of this research is the examination of taxation by a special method of value-added tax for transactions carried out by travel agencies, from which research goals and research questions arise. The tax position of a particular transaction contained in a travel depends on a number of different provisions which regulate the complex operations of travel agencies. The ambiguities are related to the application of a special procedure, i.e. to the taxation of the margin calculated by reduced rate of VAT. The research paper is structurally organized into several thematic chapters. After the introductory section, in Chapter 2 The special Value Added Tax scheme for travel agents with delimitation from the ordinary procedure is described in detail. Chapter 3 deals with legal acts governing the mutual rights and obligations of agencies and other parties involved in transactions carried out by travel agencies, which are the basis for selecting the correct accounting and taxation approach. Empirical research has been applied in Chapter 4 through creation of invoices and the margin scheme records that operationalize the procedure for determining the tax base and the value added tax in the special value added tax scheme for travel agents. Chapter 5 examines the results of the research, and at the end of the thesis the conclusion through answers to the research questions is given, followed by the recommendations for further study.