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Reminder for accommodation owners

 Requirements for providing hospitality services in a household:

  • Accomodation owners must obtain a decision authorising the provision of hospitality services in a household1. The request for the issuance of such decision is submitted to the Administrative Department for Tourism of the Istrian County2, 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 Households3 (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 Sports4, 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 can be downloaded from 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 accomodation 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 645561; prodaja-lav@kordun.hr
  2. Jaguar d.o.o. - Hrvojeva 6, 21000 Split; 021 343888; jaguarst6@gmail.com
  3. Binar d.o.o. - Livanjska 12, 21000 Split; 021 344442; binar@st.htnet.hr
  4. Robi, obrt za usluge reklamiranja i pranje automobila, vl. Vesela Mikić - Put Nina 129a, 23000 Zadar; 023 220655; reklame.mikic@gmail.com
  5. Negras d.o.o. - Županićeva 6, 52440 Poreč; 052 431046 / 0911904965; 0915230380; info.negras@gmail.com
  6. Tramax d.o.o. - Mažuranićevo šetalište 26, 21000 Split; 021 548808; info@tramax.hr
  7. Skripta tisak d.o.o. - F. Kuhača 12, 31000 Osijek; 031 203900; tisak@skripta.hr
  8. Condor B&B d.o.o. - Križine 8, 21000 Split; 021 460143; condor.split@gmail.com
  9. Signoprom d.o.o. Rašenički put 10/5, 10000 Zagreb; 01 3890688; signoprom@signoprom.hr
  • If there are more than one accommodation units 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. Accomodation 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 accomodation owner, address, Tax. No. (OIB);
  2. Type and category of accommodation (pursuant to the relevant decision authorising the provision of hospitality services in a household; if the accomodation owner has lost the right to display stars, he will not display them);
  3. Type of service (e.g., overnight stay in an apartment, bed and 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 accomodation owner (person holding the authorisation).

Invoice

  • The accomodation 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 accomodation owner, it must contain:

1. Invoice issue place, invoice number, invoice issue date;
2. Name and surname, address and Tax No. (OIB) of the accomodation 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 accomodation 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 accomodation 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 accomodation 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.  

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

  • Keep a record of transactions5 (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 accomodation 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:

 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. Accomodation 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.

The Act on the Management and Maintenance of Buildings6 (OG 152/24) is available on the website of the Ministry of Physical Planning, Construction and State Assets7 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 host8 will be introduced. It is defined as a accomodation 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. A 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.

  • As of 1 January 2025, it will no longer be possible to submit new requests for the issuance of temporary decisions. Accomodation 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. 

Tourist Tax

  • Accomodation owners are required to pay an annual flat-rate tourist tax for each bed (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 instalments, with the first instalment 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 Orders – Tourist Tax9
  • The annual flat-rate tourist tax is calculated taking into account the largest number of active beds in the current year, and the accomodation owner will be liable for payment of the annual flat-rate tourist tax regardless of how long they have held a valid decision authorising the provision of services in the current year.

 Tourist Board Membership Fee

  • Within the period from 1 to 15 January of the current year, accomodation owners must deliver the TZ 2 Form, used to report membership fee calculation details, to the competent Tax Administration office (which is determined according to their place of permanent or habitual residence). This form is completed and submitted exclusively electronically (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, amount of receipts from the previous year).

  • For accommodation in a household, the annual lump-sum membership fee per bed is EUR 5.97, and EUR 2.99 per extra bed.

  • The calculated annual lump-sum membership fee can be paid in full in a one-time transaction by 31 July of the current year or in three equal instalments, with the first instalment 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 lump-sum 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 TZ 2 Form to the competent 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 Orders – Tourist Board Membership Fee10. We emphasize that this is an indicative calculation of the annual lump-sum tourist board membership fee and that, prior to making the payment, the accomodation 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 Board Membership Fee – Tourist Board of Rovinj-Rovigno IBAN: HR6610010051737427159
    Model: HR67
    Authorisation/Payee Reference Number: Accomodation owner/Authorisation Holder Tax No. (OIB)
    Purpose of Payment: Tourist Board Membership Fee11 

Annual Flat-Rate Income Tax

  • Accomodation owners are obligated to pay 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, accomodation 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 accomodation 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 Act12 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 accomodation 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.

  • For more information, accomodation owners can contact the Administrative Department for Finance, Budget and Revenue Collection of the Town of Rovinj-Rovigno13 responsible for determining, recording, monitoring, collecting and enforcing real estate tax. 

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

  • Cooperation with domestic agencies: A accomodation owner who is not VAT registered does not charge VAT on the accommodation service provided. VAT is charged only by VAT registered taxpayers. Accomodation owners 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: A accomodation owner who uses the services of a foreign travel agency / advertising platform must pay VAT in Croatia. According to the instructions of the Tax Administration, if the accomodation 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 accomodation 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 accomodation 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. Accomodation 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. Accomodation 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 the forms is the 20th day of the current month for the previous month, and VAT must be paid by 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, or VAT identification number.

Entry in the VAT System

  • A taxpayer (accomodation 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 automatically entered in the VAT system. In this case, the accomodation 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: https://www.evisitor.hr, which is also available as a mobile application.

  • Credentials for logging into the eVisitor system (“the TAN list”) can be obtained from the office of the competent tourist board, and the system can also be accessed via the National Identification and Authentication System (“e-Citizens” 14) without using the TAN list.

Obligation to Register and Deregister Guests with the Rovinj Police Station

  • The conditions for approving the entry, residence and work of third-country nationals are laid down in the provisions of the Aliens Act15 (OG 133/20, 114/22, 151/22), the Act on EEA Member States Nationals and Their Family Members16 (OG 66/19, 53/20, 144/20, 114/22), and the corresponding subordinate legislation.

  • Third-country nationals (nationals of non-EEA countries) are entitled to a short-term stay in the Republic of Croatia lasting up to 90 days in any 180-day period (90 days at a stretch or intermittently). After the Republic of Croatia entered the Schengen area, the right to a 90-day stay became applicable in reference to all member states. During their short-term stay, a third-country national must have registered accommodation. Accommodation must be registered by the legal or natural person who provided accommodation to the third-country national within one day of the third-country national's arrival at the accommodation facility, or by the third-country national himself/herself if he/she uses his/her own accommodation.

  • Registration and deregistration of tourists with the Police Station is carried out exclusively electronically via the eVisitor system, i.e., by registering tourists via the eVisitor system, the obligation to register foreign nationals with the Ministry of Internal Affairs (MUP17 ) is also fulfilled. 

  • Within the meaning of Article 177, paragraph 1 of the Aliens Act, which reads “...accommodation of a third-country national using the right to a short-term stay shall be registered by the legal or natural person who provided accommodation to the third-country national (accommodation service provider) within one day of the third-country national's arrival at the accommodation facility”, the accommodation service provider is required to comply with the said registration obligation within 24 hours. Violations of these provisions may result in a fine of EUR 30.00 to EUR 260.00 for a natural person, or EUR 660.00 to EUR 920.00 for a legal person, and from EUR 60.00 to EUR 390.00 for a responsible person within a legal entity.

  • Upon becoming aware or determining that a guest has acted illegally, or used the right to a short-term stay (the so-called “tourist stay”) contrary to its purpose (illegal work, illegal stay, and similar), the accommodation service provider is obligated to report the same to the competent body of the Ministry, as otherwise he himself will be deemed to have committed an offense of facilitating illegal migration, or the criminal offense of “illegal employment” under Article 135 of the Criminal Code (Official Gazette 125/11, 144/12, 56/15, 61/15, 101/17, 118/18, 126/19, 84/21).

  • In case of any uncertainties or queries, you can contact the police officers for illegal migration of the Rovinj-Rovigno Police Station, Pero Jurčević or Danijela Kos Tušek, by phone at +385(0)52 538249, or via central line at +385(0)52 538239.

Presentation of the Accommodation Facility on the Tourist Board Website

  • All accomodation owners have the opportunity to present their accommodation facility on the website of the Tourist Board of Rovinj-Rovigno18 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, i.e., 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

For more information, accomodation owners can contact the Tourist Board of Rovinj-Rovigno at phone number +385 (0)52 811 566 or via email at: info@rovinj-tourism.hr, or they can consult the 2025 Accomodation owner’s Guide19 available on the website of the Tourist Board of Rovinj-Rovigno: https://www.rovinj-tourism.com/hr/za-vlasnike-smjestaja/informacije-za-iznajmljivace/1315.  

 

1 In Croatian: Rješenje o odobrenju za pružanje ugostiteljskih usluga u domaćinstvu

2 In Croatian: Upravni odjel za turizam Istarske županije

3  In Croatian: Pravilnik o razvrstavanju i kategorizaciji objekata u kojima se pružaju ugostiteljske usluge u domaćinstvu 

4 In Croatian: Ministarstvo turizma i sporta

5 In Croatian: Evidencija o prometu (EP)

6 In Croatian: Zakon o upravljanju i održavanju zgrada

7 In Croatian: Ministarstvo prostornoga uređenja, graditeljstva i državne imovine

8 In Croatian: domaćin

9 In Croatian: Financije – Uplatnice – Turistička pristojba 

10 In Croatian: Financije – Uplatnice – Turistička članarina

11  In Croatian: Primatelj: Turistička članarina – Turistička zajednica grada – Rovinj
IBAN: HR6610010051737427159
Model: HR67
Poziv na broj odobrenja/primatelja: OIB iznajmljivača – nositelja rješenja
Opis plaćanja: Turistička članarina 

12 In Croatian: Zakon o porezu na dohodak

13 In Croatian: Upravni odjel za financije, proračun i naplatu prihoda Grada Rovinja-Rovigno

14 In Croatian: e-Građani

15 In Croatian: Zakon o strancima

16 In Croatian: Zakon o državljanima država članica Europskog gospodarskog prostora (EGP) i članovima njihovih obitelji

17 In Croatian: Ministarstvo unutarnjih poslova (MUP)

18 In Croatian: Turistička zajednica grada Rovinja-Rovigno

19 In Croatian: Priručnik za iznajmljivače za 2025. godinu