Tax debt is a very common phenomenon in the business world, real estate enforcement due to tax debt is a very complex procedure when it comes to implementing itself in practice. When it comes to tax debt and charging the same enforcement action on real estate, when it comes to non-performing physical persons, the procedure is further complicated due to limitations or exclusions that do not enforce execution proceedings over the real estate of citizens. The aim of the paper is to show the enforcement of enforcement proceedings on real estate in practice through the documents issued at each of the stages of execution of the enforcement procedure, along with the theoretical determination of the enforcement procedure and the tax debt. It can be concluded that the execution procedure on real estate is a very complex process that is not carried out if the amount of the tax debt with interest is less than HRK 20,000.00. It is therefore very important to distinguish whether a legal person or a citizen is involved, and also what kind of property it is to determine whether it is possible to initiate enforcement proceedings over the enforced property of the defendant. The paper lists all the key facts for carrying out enforcement proceedings on real estate and it is also necessary to note that enforcement proceedings are being conducted in phases. It is necessary to respect the sequence of enforcement proceedings, and in particular the formalities pertaining to the correctness of the documentation, so that all documentation is legally valid.