Memo for the renters

To provide accommodation services in a household, you must:

- Possess a valid Decision on Approval of Providing Catering/Hospitality Services in a Household
- A sign indicating the type and category of the facility (standardized board) should be displayed at the entrance of the facility. Companies authorised to make standardised boards are listed on the following website: https://mint.gov.hr/pristup-informacijama/kategorizacija-11512/standardizirana-ploce-za-objekte-koji-se-kategoriziraju/11513
- A price list must be displayed in each accommodation unit. Prices must be indicated in euros and the price list must indicate all services offered. It must be signed by the Decision holder and it does not need to be certified. Renters must adhere to the prices stated in the price list, although they may give a discount. If they approve a discount, it must be stated on the price list and specified on the invoice. The price list must contain the following items:
- Renter’s information (accommodation name, name and surname of the owner, address)
- Type and category of accommodation (according to the Categorization Decree)
- Type and name of service (e.g., overnight stay in the apartment, overnight stay per pet)
- Date (if prices change on different dates, it is necessary to state all dates, season, pre-season, post-season...)
- Price (must be indicated in euros)
- You must state that the tourist tax has been included in the apartment rental price per night
- Discount (if approved)
- Validity period for the price list
- Signature of the Decision holder
- Issue invoices to guests for the service provided. The invoice should contain the following information: invoice number, place and date of issuing the invoice; name, address and personal identification number of the service provider (renter’s OIB) who issued the invoice; name and surname of the person to whom the service was provided; the type and quantity of products and services you have sold/provided and their price; the statement that the tourist tax has been included in the price; must read: Note: exempt from VAT in conformity with Article 90, Paragraph 2 of the VAT Act. The invoice is issued in 2 copies (one copy for the guest and the other for the renter) and does not need to be fiscalized. If discount is given for a service, it must be stated on the invoice.
- Visibly display a sign prohibiting the serving or consumption of alcohol to persons under the age of 18.
- Keep the Business Ledger (or EP Form).
- Guest registration [logout automatic] (within 24 hours, exclusively in the eVisitor system)
- Guest list (exclusively through the eVisitor system)
- Visibly display the instructions on the manner of submitting a complaint. You must have proof of sending a response to the complaint (kept for one year).
- Evacuation plan (obligatory in every accommodation unit you rent. You can draw the evacuation plan by hand or copy it from the project documentation of the facility. It is important to draw an arrow from each accommodation unit/room or apartment/ in a special colour indicating the exit in case of fire or another accident).
- First aid kit (you must have a first aid kit in the accommodation. If you have multiple apartments, you are not obliged to have a first aid kit in each apartment, but it must be placed in an accessible place in the facility. The same applies to rooms registered as accommodation units. If something is used up or past the expiration date, it is not necessary to buy a new kit, simply replenish it).

Tourist tax
Renters (accommodation in a household and accommodation at the family estate – OPG) must pay a flat rate tourist tax of EUR 60.00 for the main and extra beds. Payment slips with all the information for the payment of the tourist tax are available at www.evisitor.hr under the item Finances – Payment slip – Tourist tax.

Information for payment of tourist tax:
IBAN: HR8910010051750204749
MODEL: HR67
Reference number: Renter’s PIN (OIB)

Tourist membership fee
Pursuant to the Act on Membership Fees in Tourist Boards (The Official Gazette 52/19), the renters (household service providers) are obliged to pay a flat tourist membership fee of EUR 5.97 per bed for basic beds, and for extra beds, the said amount is reduced by 50% per bed (The Official Gazette 14/20). The lump sum tourist membership fee can be paid until July 31 of the current year, or in three equal instalments, with the first instalment due on 31 July, the second on 31 August, and the third on 30 September of the current year. The tourist membership fee is submitted to the Tax Administration using TZ 2 Form. The deadline for submitting TZ 2 Form to the competent Tax Administration is 15 January of the current year.

Payment slips with all the information for the lump sum payment of the tourist membership fee are available at www.evisitor.hr under the item Finances – Payment form – Tourist membership fee.
Note: The amounts of tourist membership fees stated in eVisitor are informative calculations that do not follow the total amount of tourist membership fees in the tax card of the Tax Administration. Before paying the tourist membership fee, check your debt at the Tax Administration or in the eTax system, the central place for calculating the tourist membership fee.

Information for paying the tourist membership fee:
IBAN: HR0310010051750227152
MODEL: HR67
Reference number: Renter’s PIN (OIB)

Flat tax on rental income and VAT
Renters are obliged to pay flat tax on income from independent rental activity (household service providers) based on receipts received and the instructions given by the competent Tax Administration.

The renters who collaborate with agencies headquartered in other EU countries (e.g., Booking.com) are obliged to pay VAT (25%) on the service provided (commission), in conformity with Article 154, Paragraph 4 of the Ordinance on Value Added Tax (The Official Gazette 79/13 and 85/13). According to Article 75, Paragraph 1, Item 6 of the said Act, a taxpayer – citizen private landlord resident in the country is obliged to request the allocation of a VAT ID number if his services are performed by a taxpayer resident in another member state. The VAT ID number is issued by the competent Tax Administration.

Presentation of the accommodation facility on the Tourist Board website
All renters may present their accommodation facility on the website of the Tourist Board of the city of Vodnjan. E-mail us at infovodnjan@gmail.com to receive a form you must fill out.

Stamp, fire extinguisher, apartment and guest insurance – NOT OBLIGATORY
Private renters registered as natural persons (i.e., not a company or craft business) are not legally required to have a stamp. If they want to have a stamp, renters may have it made. The stamp making company will request that you present the official Decision.

Fire extinguishers are not required to be provided by private renters, but only by legal entities. Although it is not required, it is highly recommended that you acquire a fire extinguisher and put it in an easily accessible place in your holiday home/apartment.

Nowadays, there are various specialized tourist insurance policies that protect renters against break-ins in the apartment during the guest’s stay, destroyed things owned by the guest or damage to the apartment (home appliances, furniture...) caused by guests, etc.

Tourist Inspection
To prevent irregularities in the performance of catering/hospitality activities and the provision of catering/hospitality services, as well as unregistered performance of catering/hospitality activities or the provision of catering/hospitality services (such as, e.g., renting accommodation facilities without issuing an invoice), all observed irregularities can be reported to the Tourist Inspectorate that operates under the State Inspectorate and carries out inspection supervision over the implementation of laws and other provisions regulating the manner and terms under which legal and natural persons perform catering/hospitality activities or provide catering/hospitality services and/or provide services in tourism.

All submissions related to the Tourist Inspectorate activities can be sent in by submitting an application at the State Inspectorate website (https://dirh.gov.hr/podnosenje-prijava/83), via phone number +385 52 650 080 (Office in Pula, Bože Gumpca 36), as well as at the Tourist Board of Vodnjan-Dignano in person (and anonymously), by post or e-mail.

Other laws that regulate the tourism sector and catering/hospitality activities with an emphasis on the Act on Provision of Services in Tourism and the Act on Catering/Hospitality Activities are available at http://mint.hr/pristup-informacijama/propisi/propisi-iz-turizma/107

Udruga iznajmljivača obiteljskog smještaja Grada Vodnjana
(Association of private accommodation renters)
President: Sandra Božac | +385 91 788 1390 | sabozac@net.hr
Secretary: Nikolina Draković | +385 91 886 6659 | 76nimado@gmail.com