GUIDELINES FOR NEW HOSTS; OBLIGATIONS RELATED TO PROVIDING ACCOMMODATION SERVICES

 

A private individual who is providing accommodation services  in a househould is required to:

 

To legally provide hospitality services in a household, the host must obtain a permit for providing hospitality services in a household, which is an official permit issued by : The Primorje-Gorski Kotar County State Administration Office, Department of Tourism – Opatija Branch Office.

 

 

Based on the categorization decision, the host orders the standardized signboard directly from the manufacturer and covers the costs of production and delivery.

 

Authorized manufacturers approved by the Ministry:

 

1) Kordun-marketing d.o.o., Matka Laginje 10, 47000 Karlovac, tel: 047 645 561, e-mail: prodaja-lav@kordun.hr

2) Jaguar d.o.o., Hrvojeva 6, 21000 Split, tel: 021 343 888, e-mail: jaguar@post.htnet.hr 

3) Binar d.o.o., Livanjska 12, 21000 Split, tel: 021 344 442, e-mail: binar@st.htnet.hr

4) Robi, obrt za usluge reklamiranja, Put Nina 129a, 23000 Zadar, tel: 023 220 655, e-mail: reklame.mikic@gmail.com

5) Negras d.o.o., Županićeva 6, 52440 Poreč; tel: 052/431-046; 091/1904 965; 091/5230 380; e-mail: info.negras@gmail.com

6) Tramax d.o.o., Mažuranićevo šetalište 26, 21000 Split; tel: 021/548-808; e-mail: info@tramax.hr

7) Skripta tisak d.o.o., F. Kuhača 12, 31000 Osijek; tel: 031/203-900, fax: 031/215-960; e-mail: tisak@skripta.hr)

8) Condor B&B d.o.o., Križine 8, 21000 Split; tel: 021/460-143, e-mail: condor.split@gmail.com

 

To order you must provide : a copy of the payment slip, a copy of the categorization decision and the exact delivery address.

 

 

The prices of offered services must be clearly displayed in every unit (room, apartment, holiday home, campsite). If there are multiple identical units in one household, the unit number must be indicated.

 

The price list doesn't need to be officially certified.

 

Hosts paying a lump-sum annual tourist tax must include the tax in the price of the accommodation (it must not be listed separately). A note stating the lump-sum amount of tourist tax per bed must be included. 

 

Hosts providing breakfast, half-board, or full-board must establish food and beverage norms, provide services accordingly, and present these norms to the guest upon request (no certification required)

 

 

 

Mandatory items which have to be included on the invoice for private accommodations:

 

1. Apartment name, host’s name, address, and OIB 

2. Invoice number (e.g., 01/2021)

3. Full name of the guest

4. Type of service (overnight stay, bed and breakfast, apartment rental, etc.)

5. Price (must be expressed in EUR, including unit price and total amount)

6. Tourist Tax (if included in the price, state "included in the price"; if paid per person/night, list as a separate item)

7. VAT (if you are not a VAT payer, state "VAT not included"; otherwise, show net price and VAT amount separately)

8. Additional services (pets, air conditioning, cleaning, parking, etc.)

9. Discounts (must be written as "Discount" with the specific amount, not just a percentage)

10. Date of issue

11. Host’s signature

 

 

This record can be kept in an Excel spreadsheet.

 

 

According to the tourist tax act (NN 152/08, 59/09, 97/13, 158/13 i 30/14), as of January 1, 2016, hosts are required to register guests within 24 hours of arrival via the eVisitor system. To use the eVisitor system, you must visit your local tourist board to obtain:

1. Username

2. Password

3. TAN table for login

The taxpayer must come in person to the TZ Office of the Municipality of Matulji, Trg maršala Tita 3, only the first time to collect their access data, bringing the following mandatory

documents :

1. Identification document

2. OIB

3. Categorization decision

4. In the event that an authorized person is collecting the data, they must have a written Power of Attorney from the authorized person, certified by a public notary.

 

 

The list of tourists is maintained and guest check-in and check-outs are performed exclusively through the system eVisitor, as a central electronic system for registering and deregistering tourists in the Republic of Croatia. The establishment and maintenance of the eVisitor system fall under the responsibility of the Croatian Tourist Board. Physical books used prior to 2016 are no longer required.

 

 

Hosts pay a lump-sum tourist tax based on the number of main beds in three equal installments:

1. 1st installment – by July 31

2. 2nd installment – by August 31

3. 3rd installment – by September 30

Crafts or companies pay per person per night.

Payment details and slips are available on your eVisitor profile.

All information regarding the payment method, account numbers for the tourist tax, and payment slips can be found on your eVisitor user page.

Decision on the amount of the tourist tax for 2026 - https://www2.pgz.hr/pozivi_skupstina/21-25/032/TOCKA7.pdf

 

 

The new Law on Membership Fees in Tourist Boards came into effect on January 1, 2020. The most important change for private accommodation providers is that the membership fee (TZ membership or tourist membership fee) is no longer calculated based on total annual income, but based on the total number of beds listed in the categorization decision for the obligated party.

Article 11 of the mentioned law states that you will pay the "annual flat-rate membership fee for each bed in a room, apartment, or holiday home, for each accommodation unit in a campsite or camp-resort, and according to the capacity of any facility used for Robinson-style accommodation, in accordance with the regulation governing the provision of hospitality services.”

The membership fee will be calculated as the product of all beds (both main and auxiliary, if recorded in the decision) and the flat-rate base set by the Minister of Tourism through regulation.

 

 

Individuals providing hospitality accommodation services in a household or on a family farm (OPG) must submit the TZ2 form to the competent Tax Administration exclusively via the e-Tax system - e-Porezna

 

Access to the e-Tax system is possible through several methods:

- bank m-Token (mobile application)

- free m-Token application (issued by FINA)

- new e-ID card

- Certilia personal certificate

If you do not have any of these, it is recommended to authorize FINA or an accounting office to handle it on your behalf.

 

 

The TZ2 forms for 2026 must be submitted exclusively between January 1, 2026, and January 15, 2026.

 

The TZ2 form cannot be submitted before the end of the year, as the Tax Administration will reject it. Submission is only possible after the completion of the 2025 calendar year. Wait until January 1, 2026, and submit the form within the specified period (by January 15, 2026).

 

Exception: Individuals who obtain the approval decision for providing hospitality services in a household or on a family farm (OPG) for the first time in the current year (2024) must submit the TZ2 form within 15 days of the effective date of the approval decision. The annual flat-rate membership fee is paid in a single installment by December 31 of the current year. The number of beds is determined based on data entered in the eVisitor system.

 

Municipality code: Matulji 261

Specify that the form relates to the period January 1 – December 31, 2026

Line 1: Enter the total number of main beds and the amount of €5.97 per main bed

Line 2: If you have auxiliary beds, enter their number and the amount of €2.99 per bed

Line 9: Enter the total amount

Line 16: Select the payment method: either single payment by July 31, or installments in 3 parts (by July 31, August 31, and September 30)

Line 17: Enter the total revenue from the 2025 turnover records.

 

You can find the payment slip for the tourist membership fee in your e-Visitor profile under Finance → Payment Slips → Tourist Membership Fee, or you can fill it out manually using the amount calculated from the TZ2 form based on the number of main and auxiliary beds recorded in your e-Visitor profile.

 

Payment details:

 

Recipient: HNB – Membership Fees for Tourist Boards

 

IBAN: HR6010010051726127155

 

Reference number and model: HR 67 – Host’s OIB

 

Purpose: Payment of the tourist membership fee for 2026

 

 

 

Income tax is calculated based on the registered main beds and does not depend on the period of activity or the number of overnight stays. Auxiliary beds are exempt from the flat-rate tax. All hosts who hold an Approval Decision for Providing Hospitality Services in a Household are required to pay the flat-rate tax, except those registered in the VAT system.

For registration in the taxpayer registry, all hosts must notify the Tax Administration after obtaining the approval decision for their activity.

Additionally, hosts are obliged to report any changes to their approval.Registration is submitted using the RPO-1 form to the competent Tax Administration office (according to the place of residence). Taxes and surtaxes are paid quarterly, following the written instructions provided by the relevant Tax Administration office.

 

 

 

Private hosts registered as natural persons (not a company or craft) are not legally required to have a stamp.

 

 

 

 

Current laws and regulations in the field of hospitality and tourism are available on web pages of the Ministry of Tourism (www.mint.hr) and the Croatian Tourist Board (www.htz.hr).