The aim of this paper was to get acquainted with the specifics of VAT calculation using the example of a flower shop. The value added tax plays a significant role in the tax system of the Republic of Croatia, as it is used to cover the state's public expenditures. The Republic of Croatia currently has one of the highest rates of value added tax (25%) in the countries of the European Union. In addition to the single rate of 25%, the delivery of some goods and services is taxed at rates of 5% and 13%. Entrepreneurs who are liable to pay VAT are obliged to calculate it every month and fill in the VAT form. The resulting difference between input tax and VAT, obtained by calculation, represents to entrepreneurs the difference for payment or refund. For the practical part of this work, the example of a flower shop that operates as part of a trade that is liable to pay VAT, is taken. The input and output invoices on which the VAT is stated are shown, as well as the VAT calculation itself, which is done on a monthly basis.