For the provision of household accommodation services, it is required to:
Hold a valid Authorization to Provide Household Hospitality Services. An application for such Authorization should be submitted to the Administrative Department for Tourism in Istrian County – Poreč Branch, Obala m. Tita 4, t. +385 /0/52 371 311.
Other forms for submitting categorization applications can be downloaded via the following link: https://www.istra-istria.hr/hr/zupanijski-ustroj/upravna-tijela/upravni-odjel-za-turizam/upravni-i-drugi-strucni-poslovi-iz-podrucja-turizma-kategorizacija/
Display at the entrance to the establishment or close to it a sign identifying the type and class of the establishment (standardized board).
The companies authorized to produce standardized boards are:
-Kordun - marketing d.o.o. - Matka Laginje 10, 47000 Karlovac; 047 645561; prodaja-lav@kordun.hr
-Jaguar d.o.o. - Hrvojeva 6, 21000 Split; 021 343888; jaguarst6@gmail.com
-Binar d.o.o. - Livanjska 12, 21000 Split; 021 344442; binar@st.htnet.hr
-Robi, obrt za usluge reklamiranja i pranje automobila, vl. Vesela Mikić - Put Nina 129a, 23000 Zadar; 023 220655; reklame.mikic@gmail.com
-Negras d.o.o. - Županićeva 6, 52440 Poreč; 052 431046 / 0911904965; 0915230380; info.negras@gmail.com
-Tramax d.o.o. - Mažuranićevo šetalište 26, 21000 Split; 021 548808; info@tramax.hr
-Skripta tisak d.o.o. - F. Kuhača 12, 31000 Osijek; 031 203900; tisak@skripta.hr
-Condor B&B d.o.o. - Križine 8, 21000 Split; 021 460143; condor.split@gmail.com
-Signoprom d.o.o. Rašenički put 10/5, 10000 Zagreb; 01 3890688; signoprom@signoprom.hr
Display at the entrance to the accommodation unit a numerical reference in case there are several accommodation units in the establishment.
The price list has to be displayed in every accommodation unit. The price list does not need to be certified. The accomodation owner must stick to the prices stated in the price list, but has the option of giving a discount. Required items every price list has to include are:
Issue invoices to guests for the provided service. The invoice must contain the following information: invoice number, place of issue and date; first and last name, address and personal identification number of the service provider (accommodation owner) who issued the invoice; company name / first and last name of the person to whom the service was provided; the quantity and the usual trade name of the delivered goods and the type and quantity of services performed (e.g., 2 overnight stays) and the total amount of the fee; the following must be stated - Note: exempt from VAT pursuant to Article 90, paragraph 2 of the Value Added Tax Act. The invoice is issued in 2 copies and is not subject to fiscalization. The invoice is issued in 2 copies (one for the guest and one for the hospitality service provider) and does not have to be fiscalised. Any discount granted has to be indicated in the invoice. The amount on the account must be expressed in EUR.
Visibly display the sign prohibiting the serving or consumption of alcohol by persons under 18 years of age.
An evacuation plan is mandatory in every accommodation unit.
Each facility must have one complete first aid kit (HRN1112).
Maintain a Turnover Record (Knjiga o prometu).
Visibly display a notice of the complaint lodging method. It is, required to have evidence of a response to a complaint (return receipt); and retain all complaints for one year. An example of a complaint may be downloaded using the following links: prigovor-gosta_obrazac.doc (live.com)
Tourist Tax
Accommodation owners (household hospitality service providers) are required to pay tourist tax on a flat rate basis for main beds and any extra beds. Payment orders with all the information for the payment of the flat rate tourist tax can be found on the website www.evisitor.hr under the section Finance - Payment order.
Tourism Membership Fee
Pursuant to the Act on Tourist Board Membership Fees (Official Gazette 52/19), accommodation owners (household hospitality service providers) are required to pay a tourism membership fee at a flat rate of EUR 5,97 per bed for main beds, while for extra beds the said amount is reduced by 50% per bed (EUR 2,99) (Official Gazette 14/20). The flat rate membership fee can be paid at once until July 31 of the current year, or in three equal installments, with the first installment due on July 31, the second on August 31, and the third on September 30 of the current year. The tourism membership fee statement is submitted to the Tax Administration by using the TZ 2 Form which is available at bookstores and for downloading from: https://www.porezna-uprava.hr/HR_obrasci/Documents/OSTALO/TZ%202.pdf. The deadline for submitting Form TZ 2 to the relevant Tax Administration is January 15 of the current year, for the accounting period of the current year, and according to data from the previous year (maximum number of beds from the previous year, amount of income from the previous year). Persons who will obtain authorization to provide household hospitality services for the first time in the current year must submit the TZ 2 Form within 15 days of the authorization’s enforcement, and must pay at once the annual flat rate membership fee until 31 December of the current year. The IBAN for the payment of the tourism membership fee for facilities in the area of the city of Vrsar is: HR1910010051751627156, model HR67; reference number: accommodation owner’s/authorization holder’s OIB.
Flat Rate Rental Income Tax and VAT
Accommodation owners are required to pay self-employment income tax on a flat rate basis, according to the payment instructions received from the relevant Tax Administration. Accommodation owners cooperating with agencies established in other EU countries (e.g., Booking.com) are required to pay VAT (at the rate of 25%) for the service performed (commission), in accordance with Article 154, paragraph 4 of Value Added Tax Ordinance (Official Gazette 79/13 and 85/13). According to Article 75, paragraph 1, subparagraph 6 of said Act, a taxpayer who is an individual private accommodation owner and is established in Croatia is required to apply for a VAT identification number in case his services are performed by a taxpayer established in another Member State. Such VAT identification number is issued by the relevant Tax Administration.
The instructions of the Tax Administration for citizens - rental income tax payers are available:
https://www.porezna-uprava.hr/Gradani/Stranice/Nekretnine/Najmodavac-soba-i-postelja-turistima.aspx
Obligation to Register and Unregister Guests with the Tourist Board
Legal and natural person providing accommodation services in an accommodation establishment are required to register with the Tourist Board all persons receiving an overnight accommodation service in the accommodation establishment within 24 hours of their arrival and their stay must be unregistered within 24 hours of their departure.
Tourists may only be registered and unregistered with the Tourist Board electronically using the eVisitor system.
Obligation to Register and Unregister Guests with the Poreč Police Station
Conditions for approving the entry, stay and work of citizens of third countries are prescribed by the provisions of the Foreigners Act (Official Gazette 133/201, 14/22, 151/22), the Law on EEA Member States Nationals and Their Family Members (Official Gazette 66/19, 53/20, 144/20, 114/22) and related bylaws.
Third country nationals 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). With the entry of the Republic of Croatia into the Schengen area, the right of residence of 90 days applies to the area of all member countries. During a short-term stay, a third-country national must have registered accommodation. The accommodation must be registered by the legal or natural person who provides it to the third-country national, within one day of the arrival of the third-country national.
Registration and deregistration of tourists with the Police Station may only be done electronically via the eVisitor system.
Within the meaning of Article 177, paragraph 1 of the Foreigners Act (Official Gazette 130/20), specifically: “… the accommodation of a foreigner who arrived for short-term stay must be reported by the legal or natural person providing accommodation to such foreigner (accommodation provider) within one day of such foreigner’s arrival for accommodation.” – the accommodation provider is required to register the guest within 24 hours. Any violation of these provisions will result in a fine from 30,00 to 260,00 EUR for a natural person, or from 660,00 to 920,00 EUR for a legal person, and from 60,00 to 390,00 EUR for the responsible officer of a legal person.
If the accommodation service provider becomes aware of or finds any illegal actions on the part of a guest or that a short-term stay (so-called tourist stay) is used contrary to the specified purpose (illegal work, illegal stay, etc.), he is required to notify the Ministry’s relevant body thereof; otherwise, he will be deemed to have committed a misdemeanor of aiding illegal migration or a criminal offence under Article 135 of the Criminal Code (Official Gazette 125/11, 144/12, 125/11, 144/12, 56/15, 61/15, 101/17, 118/18, 126/19, 84/21) – “Illegal Employment”.
Tourism Inspection
In order to prevent irregularities while engaging in hospitality activity and providing hospitality services, and unregistered engaging in hospitality activity or provision of hospitality services (such as undeclared accommodation rentals), you can report all observed irregularities to the Tourism Inspection of the State Inspectorate that conducts inspections concerning the application of the law and other regulations that regulate the terms and conditions under which legal and natural persons engage in hospitality activity or provide hospitality services and/or provide tourism services:
terms and conditions under which legal and natural persons engage in hospitality activity or provide hospitality services and tourism services
unregistered engaging in hospitality activity or unregistered provision of hospitality services and tourism services
check-in and check-out of tourists’ stay
calculation, collection and payment of the sojourn, i.e. tourist, tax
engaging in other inspection activities in accordance with the special law
Protection of personal data
Accommodation owners (household hospitality service providers) are required to inform tourists that personal data will be collected for the purpose of registration in the eVisitor system.
