Reminder for accommodation owners

 Requirements for providing hospitality services in a household:

• Accommodation owners must obtain a decision authorising the provision of hospitality services in a household (Rješenje o odobrenju za pružanje ugostiteljskih usluga u domaćinstvu). The request for the issuance of such decision is submitted to the Administrative Department for Tourism of the Istrian County (Upravni odjel za turizam Istarske županije), Rovinj Office, Istarska 13a, phone: +385 (0)52 371 264, +385 (0)52 371 266.

The categorization criteria are laid down in the current Ordinance on the Classification and Categorization of Facilities Providing Hospitality Services in Households (Official Gazette 9/16, 54/16, 61/16, 69/17) and its Amendments (OG 120/19), available on the website of the Ministry of Tourism and Sports, along with all other applicable laws and implementing regulations from the field of hospitality and tourism: https://mint.gov.hr/pristup-informacijama/propisi/propisi-iz-turizma/107.  

Categorization request forms, as well as additional information about the categorization process, can be found on the website of the Administrative Department for Tourism – Istrian County: https://www.istra-istria.hr/hr/zupanijski-ustroj/upravna-tijela/upravni-odjel-za-turizam/upravni-i-drugi-strucni-poslovi-iz-podrucja-turizma-kategorizacija/.

• A sign panel indicating the type and category of the facility or, if the accommodation owner has lost the right to display the category (star) label, a sign panel indicating only the type of the facility must be visibly displayed at the entrance to the facility or in its immediate vicinity. Companies authorised for the production of standardised sign panels include:

1. Kordun - marketing d.o.o. (Matka Laginje 10, 47000 Karlovac; 047 645 561; prodaja-lav@kordun.hr),
2. Jaguar d.o.o. (Hrvojeva 6, 21000 Split; 021 343 888; jaguarst6@gmail.com),
3. Binar d.o.o. (Livanjska 12, 21000 Split; 021 344 442; binar@st.htnet.hr),
4. Robi, obrt za usluge reklamiranja i pranje automobila, vl. Vesela Mikić (Put Nina 129a, 23000 Zadar; 023 220 655; reklame.mikic@gmail.com),
5. Negras d.o.o. (Županićeva 6, 52440 Poreč; 052 431 046 / 091 1904 965 / 091 5230 380; info.negras@gmail.com),
6. Tramax d.o.o. (Mažuranićevo šetalište 26, 21000 Split; 021 548 808; info@tramax.hr),
7. Skripta tisak d.o.o. (Ulica čempresa 1, 31000 Osijek; 031 203 900; info@skriptatisak.hr),
8. Condor B&B d.o.o. (Križine 8, 21000 Split; 021 460 143; condor.split@gmail.com),
9. Signoprom d.o.o. (Rašenički put 10/5, 10000 Zagreb; 01 389 0688; signoprom@signoprom.hr).

• If there is more than one accommodation unit within a single facility, a numerical symbol must be displayed at the entrance to each such accommodation unit.

Price List

• The price list must be displayed in each accommodation unit. It does not need to be certified. Accommodation owners must adhere to the prices stated on the price list, but they may approve discounts. The price list must contain the following items: 

1. Name of accommodation facility, name and surname of the accommodation owner, address, OIB (Personal identification number);
2. Type and category of accommodation (pursuant to the relevant decision authorising the provision of hospitality services in a household; if the accommodation owner has lost the right to display stars, he will not display them);
3. Type of service (e.g., overnight stay in an apartment, overnight stay with breakfast) and charging method (e.g., per night, per person);
4. Period (if prices differ by periods, all relevant periods must be specified, including the start and end dates for each period);
5. Price in euros;
6. It is mandatory to state that the tourist tax is included in the price of the service;
7. It is necessary to state the following note: Exempt from VAT pursuant to the provisions of Article 90, paragraph 1 of the VAT Act;
8. Additional services (all additional services which are charged must be stated, along with the prices for such services);
9. Discount (if approved);
10. The date from which the price list is applicable must be specified;
11. Signature of the accommodation owner (person holding the authorisation).

Invoice

• The accommodation owner is obligated to issue to the guest a legible and accurate invoice, indicating on it the type, quantity and price of the services provided, including, where applicable, the approved discount, for each service provided, except in such case where the invoice for the services provided to the guest is issued by a travel agency. If the invoice is issued to the guest by the accommodation owner, it must contain:

1. Invoice issue place, invoice number, invoice issue date;
2. Name and surname, address and OIB (Personal identification number) of the accommodation owner;
3. Information about the recipient of the service (name and surname);
4. Type and quantity of the services provided;
5. Unit price of the service provided;
6. Note: Exempt from VAT pursuant to the provisions of Article 90, paragraph 1 of the VAT Act;
7. Discount amount (if approved);
8. Total price of the service and total amount to be charged;
9. Indication that the tourist tax is included in the price of the service;
10. Signature of the accommodation owner

The invoice is issued in at least two copies. One copy is given to the recipient of the service, and the other remains in the accommodation owner's records. The invoice must be expressed in euros, and it must be in accordance with the current price list. If a discount is approved to the guest, this must be stated on the invoice. If the accommodation owner is VAT registered, the price list and the invoice must include all items required in connection therewith.  

If the accomodation owner uses the services of a travel agency, the requirements regarding invoice issuance will depend on the terms of the contract signed between them. This also applies to using services of online platforms.

While the accommodation owner is under the flat-rate taxation system, they are not subject to fiscalization or e-invoicing obligations (eRačun). These obligations arise only when the accommodation owner enters the VAT system.

In addition to all of the above, the accommodation owner must also:

• Keep a record of transactions (Evidencija o prometu - EP) in the “Transaction Records” book or on an “EP Form” in which the total amount stated on the issued invoices is entered. Whether the total amount stated on the issued invoice should include the agency commission or not depends on the contract with the agency. 
• Prominently display a sign prohibiting the serving or consumption of alcohol to persons under the age of 18.
• If it is determined, pursuant to the decision authorising the provision of hospitality services in a household, that breakfast service will be provided to the guests to whom the accommodation owner provides accommodation services, the standards regarding the food products, drinks and beverages for each dish, drink and beverage served must be determined, the services must be provided in accordance with those standards, and the relevant standards must be available at the facility during working hours and presented to the guest upon request.
• Display an evacuation plan in each accommodation unit.
• Provide one complete first aid kit in each facility (HRN 1112).
• Prominently display a notice on how to submit a written complaint, and keep and maintain a record of guest complaints for one year from the date of receipt of a written complaint. You can download a sample complaint via the following links:

• Prigovor HRV      
• Prigovor IT   
• Prigovor ENG   
• Prigovor DE   

 Notes

• As of 1 January 2025, an apartment owner and any third party who intends to use an apartment in a multi-residential or residential-commercial building for short-term rental will need prior written consent of a two-thirds majority of the co-owners to obtain a decision authorising the provision of hospitality services in a household, with an additional condition that consent must also be given by all co-owners of the relevant building whose walls, floors or ceilings border the apartment intended to be used for short-term rental. Accommodation owners who have already obtained a decision for apartments in such buildings are obligated to obtain a written consent of the co-owners within five years from 1 January 2025. If they fail to do so, they will lose the right to provide hospitality services in a household upon expiry of the said period. For more information on obtaining the consent of co-owners, accommodation owners can contact the competent Administrative Department for Tourism.

The Act on the Management and Maintenance of Buildings (OG 152/24) is available on the website of the Ministry of Physical Planning, Construction and State Assets via the following link: https://mpgi.gov.hr/pristup-informacijama-16/zakoni-i-ostali-propisi/podrucje-stanovanja-3270/3270  

• As of 1 January 2025, the term host was introduced. It is defined as an accommodation owner with registered permanent residence in the area of the regional self-government unit where the facility in which he provides hospitality services in a household is located. An accomodation owner who provides hospitality services in a multi-residential or residential-commercial building, as defined in the regulation governing the management and maintenance of buildings, is not considered a host. The possibility of obtaining the Local Host label is open exclusively to hosts.

• As of 1 January 2025, it will no longer be possible to submit new requests for the issuance of temporary decisions authorising the provision of hospitality services in a household. Accommodation owners providing services on the basis of existing temporary decisions will be able to continue to provide hospitality services based on such temporary decisions until 31 December 2026 at the latest.

• We also note that the deadlines for re-categorization have expired. This means that accommodation owners offering hospitality services in households based on approval decisions issued before 1 September 2007, or based on decisions issued following applications submitted before 1 September 2007, may continue to provide hospitality services; however, they are no longer entitled to display the category designation (stars) on the property where they provide such services or in promotional materials. If an accommodation owner who has lost the right to display the category designation wishes to regain that right, they must submit a new application for the issuance of an approval decision to provide hospitality services in a household.

Tourist Tax

• Accommodation owners are required to pay an annual flat-rate tourist tax for each bed (main bed and extra bed).
• The tourist tax can be paid in full in a one-time transaction by 31 July of the current year or in three equal installments, with the first installment falling due on 31 July, the second on 31 August, and the third on 30 September of the current year.
• Payment orders for the payment of tourist tax are available for download in the eVisitor system under Finances – Payment slips – Tourist Tax (Financije – Uplatnice – Turistička pristojba).
• The annual flat-rate tourist tax is calculated taking into account the largest number of active beds in the current year, and the accommodation owner will be liable for payment of the annual flat-rate tourist tax in the full amount regardless of how long they have held a valid decision authorising the provision of services in the current year.

 Tourist Board Membership Fee

• The accommodation owner is required to submit the Form TZ 2 (Obrazac TZ 2) to the Tax Administration for the reporting of the membership fee calculation between 1 and 15 January of the current year. The form must be completed and submitted exclusively by electronic means (via the ePorezna system). It is completed for an accounting period in the current year based on the data from the previous year (maximum number of beds from the previous year, full amount of receipts from the previous year).
• For accommodation in a household, the annual flat-rate membership fee amounts to EUR 5.97 per main bed and EUR 2.99 per extra bed.
• The calculated annual flat-rate membership fee can be paid in full in a one-time transaction by 31 July of the current year or in three equal installments, with the first installment falling due on 31 July, the second on 31 August, and the third on 30 September of the current year.
• Persons who obtained the decision authorising the provision of hospitality services in a household for the first time in the current year must pay the annual flat-rate membership fee in a one-time transaction by 31 December of the current year, and they are, by way of exception, required to submit the Form TZ 2 to the Tax Administration office within 15 days of the enforceability of the relevant decision authorising the provision of hospitality services in a household.
• A payment order for the payment of the tourist board membership fee is available for download in the eVisitor system under Finances – Payment slips – Tourist Membership Fee (Financije – Uplatnice – Turistička članarina). We emphasize that this is an indicative calculation of the annual flat-rate tourist board membership fee and that, prior to making the payment, the accommodation owner should check the exact amount with the competent Tax Administration office, or via the ePorezna system.
• Instructions for completing the payment order for facilities located within the area of the town of Rovinj-Rovigno:
  Payee: Tourist Membership Fee – Tourist Board of the city - Rovinj
  IBAN: HR6610010051737427159
  Model: HR67
  Authorisation/Payee Reference Number: Accommodation owner/Authorisation Holder Personal identification number (OIB)
  Purpose of Payment: Tourist Membership Fee

Annual Flat-Rate Income Tax

• Accommodation owners are obligated to pay the annual flat-rate income tax according to the instructions received from the competent Tax Administration office, to which they are required to submit a copy of the decision authorising the provision of hospitality services in a household.
• It is paid quarterly (March, June, September, December – by the last day of each quarter), or proportionally to the number of quarters for which the obligation is determined, while extra beds are exempt from tax.
• For more information about the payment of annual flat-rate income tax, accommodation owners can contact the competent Tax Administration office, and they can check the status of their debt via the ePorezna system.
• After obtaining a decision authorising the provision of hospitality services in a household, non-resident accommodation owners (a non-resident is a natural person who has neither permanent nor habitual residence in the Republic of Croatia, but who earns income in Croatia which is taxed in accordance with the provisions of the Income Tax Act are required to report to the Zagreb Tax Administration, Office for Non-Residents, to regulate their tax rights and obligations.

 Real Estate Tax

• Not all accommodation owners are obligated to pay real estate tax, but only those who are subject to this type of tax.
• It is paid annually, and the amount of tax per square meter of usable area of the real estate is determined by the local self-government unit.
• The competent tax authority for the assessment and collection of real estate tax issues a decision on real estate tax for each calendar year based on the condition, purpose and ownership of the real estate determined on 31 March of the year for which the tax is assessed. No decision on real estate tax is issued if the taxpayer is exempt from this obligation. A person subject to real estate tax is required to report to the competent tax authority any change in the data relevant for determining the obligation to pay real estate tax by 31 March of the year for which the tax is assessed.
• The tax must be paid within 15 days from the date of delivery of the decision determining the real estate tax.
• For more information, accommodation owners can contact the Administrative Department for Finance, Budget and Revenue Collection of the City of Rovinj-Rovigno responsible for determining, recording, monitoring, collecting and enforcing real estate tax.

 VAT on Agency Commission (for Accommodation owners who are Croatian Residents)

• Cooperation with domestic agencies: An accommodation owner who is not VAT registered does not charge VAT on the accommodation service provided. VAT is charged only by VAT registered taxpayers. Accommodation owners who are not registered for VAT and who exclusively cooperate with Croatian agencies are not required to apply for a VAT identification number.

• Cooperation with agencies from other EU member states and agencies outside the EU: According to the instructions of the Tax Administration, if the accommodation owner wants to cooperate with taxpayers from other EU member states (agencies, advertising platforms), 15 days before he starts receiving the service, he is obligated to apply for a VAT identification number and submit it to the agency / platform with which he cooperates. The VAT amount for the service provided is not calculated by the relevant agency / platform. The accommodation owner himself must calculate and pay the Croatian VAT on the commission, applying the rate of 25% (because the place of taxation of the mediation service is the place of residence of the recipient of the service). If the accommodation owner uses exclusively the services of taxpayers from third countries (outside the EU), he is not required to apply for a VAT identification number, but he is however obligated to calculate and pay the Croatian VAT on the service received. Therefore, a VAT at a rate of 25% is calculated on the value of the mediation service received. Accommodation owners who cooperate with taxpayers from other EU member states submit the PDV Form and the PDV-S Form to the Tax Administration electronically, stating in them the value of the service received and the calculated VAT amount. Accommodation owners who cooperate exclusively with taxpayers from third countries submit only the PDV Form, and may submit it in paper form. The PDV Form and the PDV-S Form should be submitted only for the accounting periods in which the service was received. Zero-amount forms should not be submitted. The deadline for submitting forms and paying VAT is the last day of the current month for the previous month (e.g. by the end of February for January). When advertising and promoting services with taxpayers from outside the EU, the accomodation owner must state his tax number (VAT identification number). The assignment of a VAT identification number is not the same as registration in the VAT register, and the mere issuance of such a number does not mean that the accommodation owner is entered into that register.

Entry in the VAT System (for accommodation owners who are Croatian residents)

• A taxpayer (accommodation owner) with a registered office, permanent or habitual residence in the country, whose annual turnover in the country have not exceeded EUR 60,000.00, is exempted from paying VAT on the supplies of goods and services performed in the country. However, as soon as his total receipts exceed the threshold of EUR 60,000.00, he will be entered in the VAT system. In this case, the accommodation owner must register for VAT.

Note: Non-resident accomodation owners can check their tax rights and obligations with the Zagreb Tax Administration, Office for Non-Residents.

Obligation to Register and Deregister Guests with the Tourist Board – eVisitor System

• Persons providing hospitality services in a household are required to register all persons to whom they provide overnight accommodation in the eVisitor system within 24 hours of arrival and to deregister their stay within 24 hours of departure.
• Guest registration and deregistration is performed exclusively electronically via the eVisitor system (www.evisitor.hr), which is also available as a mobile application.
• Access credentials for logging into the eVisitor system (TAN list) are collected by the obligated person (the holder of the approval decision) at the office of the competent tourist board. Along with the issued decision, the holder must present an original passport or ID card and sign a statement confirming receipt of the TAN list. Based on a power of attorney certified by a notary public, the credentials may also be collected by an authorized representative on their behalf. In addition to the decision and the power of attorney, the representative must present their own original passport or ID card, as well as a copy of the passport or ID card of the decision holder.
• The eVisitor system can also be accessed via the National Identification and Authentication System (e-Građani) without using a TAN list.

Obligation to Register and Deregister Guests with the Rovinj Police Station

Presentation of the Accommodation Facility on the Tourist Board Website

• All accommodation owners have the opportunity to present their accommodation facility on the website of the Tourist Board of Rovinj-Rovigno for free. To do so, they need to complete a special Form using a computer. The Form is submitted in person or by e-mail (info@rovinj-tourism.hr) together with at least 8 high-quality photos (exterior, interior – kitchen, bathroom, bedroom/rooms for each individual apartment/room), and is completed exclusively digitally.

Tourism Inspectorate and Prescribed Penalties

• With the aim of preventing irregularities in the performance of hospitality activities and provision of hospitality services, as well as unregistered performance of hospitality activities or unregistered provision of hospitality services (such as renting accommodation facilities “on the black market”), all observed irregularities can be reported to the Tourism Inspectorate, which operates within the State Inspectorate and carries out inspection tasks in the field of hospitality activities, the provision of hospitality services, the provision of tourism services and tourist tax, and whose work involves carrying out inspection supervision and implementing laws and other regulations governing:

1. the manner and conditions under which legal and natural persons perform hospitality activities or provide hospitality services and tourism services,
2. unregistered performance of hospitality activities or unregistered provision of hospitality services and tourism services
3. registration and deregistration of tourist stays,
4. calculation, collection and payment of tourist tax,
5. performance of other inspection tasks in accordance with a special law.

All submissions relating to the area of activity of tourism inspectors can be submitted by filing a report via the State Inspectorate website (https://dirh.gov.hr/podnosenje-prijava/83), by submitting a report by phone on +385 (0)52 453 353 (State Inspectorate, Poreč Office), or through the Tourist Board of Rovinj-Rovigno in person, by post or by email (which may also be done anonymously), in which case all reports will be checked and forwarded to the Tourism Inspectorate.

The fines set for irregularities observed in the provision of hospitality services or unregistered provision of hospitality services range from EUR 90.00 to EUR 2,650.00, while the fines set for failure to comply with the obligation to pay the annual flat-rate tourist tax within the prescribed time limits and failure to comply with the obligation to register and deregister guests in the eVisitor system within the prescribed deadline range from EUR 132.72 to EUR 2,654.46.

Personal Data Protection

• Accommodation owners are required to inform their guests that their personal data are collected for the purpose of registering guests in the eVisitor system. Notices in various languages can be downloaded at the following link: www.rovinj-tourism.com/en/about-us/evisitor.

For more information, accommodation owners can contact the Tourist Board of Rovinj-Rovigno at phone number +385 (0)52 811 566, +385 (0)99 306 7031 (calls only) or via email at: info@rovinj-tourism.hr.