The Hospitality Act regulates the manner and conditions under which legal and natural persons can perform catering activities.
Below are the items that are necessary to start renting at all, as well as other obligations of renters under the Law on Membership Fees in Tourist Boards, the Law on Tourist Tax and other regulations from tourism .
1. Decisionon approval for the provision of catering services in the household
For the provision of catering services in the household, the lessor is obliged to obtain a decision on approval for the provision of catering services in the household, the competent administrative body.
- The competent office for the varaždin county is: Administrative Department for Economy and European Affairs, Varaždin, Stanka Vraza 4 /VIII, or branch offices of the same in Ivanec, Ludbreg and Novi Marof.
- An administrative fee is charged for issuing a decision in accordance with the Tar.br. 33 . Regulation on the tariff of administrative fees.
First, it is necessary to fill in and submit an application for the issuance of a decision on approval for the provision of catering services in the household.
The application must be accompanied by:
- Copy of identity card or other proof of citizenship of the Republic of Croatia, other Member States of the European Economic Area and the Swiss Confederation
- Proof of ownership of the facility (extract from the land register and written consent of the co-owner of the facility, if the facility has several owners; written consent of the owner of the facility if the application is submitted by the owner’s spouse or common-law partner, life partner, relative in a straight line or family member)
- Graphical representation of the accommodation facility with room surfaces expressed in m2 (module area)
- Proof of usability of the building in which the activity will be carried out – according to the Construction Act (OG 153/13, 20/17, 30/19, 125/19)
- Table with categorization elements
The facility in which the services will be provided should meet the minimum requirements and requirements for the category. General and special conditions for the type or type and category of the facility are prescribed by the general part and annexes of the Ordinance on classification and categorization of facilities in which catering services in the household are provided.
2. Flat income tax
The annual flat income tax is calculated as the product of the number of beds and the amount of flat tax (+surtax), and is paid quarterly or in proportion to the number of quarters for which the obligation is determined.
Decisions on the amount of flat tax per bed can be found on the Tax Administration website.
After the lessor has obtained the Decision on approval for the provision of catering services in the household, it is necessary to send a copy of the Decision to the competent tax administration office within 8 days from the date of issuance of the authorization to perform activities for registration in the register of taxpayers.
- With a copy of the Decision it is necessary to fill in and submit the Application to the Register of Taxpayers (RPO Form)
From 1.1.2020. In 2001, the flat income tax is paid according to the place of the property, and not according to the place of residence of the owner as before. Consequently, payment accounts are accounts of the local unit where the property or accommodation unit is located.
The IRS will send you a tax ruling with payment information by the end of March at the latest.
Read more about how to determine the annual flat tax for renters HERE . Here you can also find information related to the obligation and method of payment of VAT on the commission of foreign agencies (Booking.com, Airbnb…).
3. Standardized board for renters
At the main entrance to the building must be visibly displayed prescribed board with a designation of type and category. Plates should be in accordance with the categorization decision, and are ordered from producers approved by the Ministry of Tourism.
Find more information, as well as a list of standardized board manufacturers HERE .
4. Check-in of guests
Check-in and check-out of your guests can be done exclusively through the eVisitor system from 01. January 2016 Years on the line: www.evisitor.hr
After obtaining a rental decision, it is necessary to contact (by e-mail or in person) to the tourist board in your area (if it does not exist, it is necessary to contact the Varaždin County Tourist Board) in order to obtain user data for accessing the eVisitor system.
- Renters are obliged to register all persons to whom they provide overnight stay within 24 hours, and within 24 hours to check out their stay.
- With the introduction of the eVisitor system, it is no longer necessary to keep a guest book.
5. Registration of the facility in the Ministry of the Interior
All renters, legal and natural persons, are obliged to submit an application for registration of the facility, in which they provide accommodation services to foreign citizens, to the competent Ministry of interior. The request is processed immediately, after which we receive the code that we enter into the e-Visitor. Based on this registration, foreign guests we bring into e-Visitor are automatically reported to the Ministry of the Interior.
To submit the application to the Ministry of Interior, we need a copy of the Decision on Categorization.
The request for registration of the facility can be submitted to the Ministry of the Interior electronically, using the e-Service of the Ministry of the Interior of the Republic of Croatia .
From 1.4.2019. Small renters (categorized with categories: room, studio apartment and apartment) do not have to have a separate object code because the data from the eVisitor system are delivered through a generic code according to the address of the accommodation facility. Other commercial renters, as before, should have a code.
6. Highlighting the official price list
The official price list must be clearly displayed in each accommodation unit, and the prices on the invoice we issue to the guest must correspond to the prices from the official price list.
- The price list indicates the highest price that can be charged to the guest for the service, and discounts can be charged on this price for various reasons. All discounts must be stated and displayed on the invoice we issue to the guest, but the basic price on the invoice, on which the discount is calculated, must correspond to the price stated in the price list.
The official price list is precisely prescribed and must include the name of the accommodation facility, the name and surname of the owner, address and OIB, the type of service, the method of collection (per person, per night, etc.) the price that must be expressed in kuna (the approximate equivalent in another foreign currency may be stated), the amount of the sojourn tax, VAT (if you are not in the VAT system state that it is not included, if the price contains VAT, then express the net price and the amount of VAT separately), specify additional services, indicate the date of validity of the price list, signature of the lessor (handwritten signature of the lessor whose name is on the Decision).
- The price list does not need to be verified.
- Renters who are obliged to pay the annual lump sum tourist tax are obliged to include the price of the tourist tax in the price of the accommodation service (it must not be specifically highlighted).
7. Invoicing and keeping traffic records
When issuing an invoice for the provided services, it is necessary to indicate the name and surname, and the address of the lessor, the date of issue of the invoice, the invoice number, the name and surname of the guest, the type, quantity and price of the service.
- The invoice should be printed in two copies, one of which remains to the guest and the other retains the landlord.
The lessor is obliged to keep a Traffic Record (Ep Form) in which the total amount stated on the issued invoices is entered. In the Traffic Records, the landlord records all issued invoices at the end of each day, regardless of whether they are charged or not.
8. Membership fee
According to the provisions of the Law on Membership Fees in Tourist Boards, the renter is obliged to pay membership fees to tourist boards. The landlord is obliged until 15. January for the previous year submit a tourist membership report (TZ form) and Traffic Records to the competent Tax Administration office.
- The calculated membership fee must be paid to the account of the tourist board of the place where we provide accommodation services.
- In the area where the tourist board has not been established, there is no obligation to pay membership fees to the tourist board.
9. Tourist tax
Persons who provide catering services in the household or on a family farm pay an annual lump sum tourist tax for each bed (main and auxiliary).
Tourist tax can be paid one-time in full amount up to 31 July of the current year or in three equal meals, with the first meal due July 31, the second August 31, third 30. September of the current year, and payment slips for payment of tourist tax are taken from the eVisitor system.
The amount of the tourist tax for the varaždin county are listed in the attachment.