Corner for Rental Owners

Dear rental owners and those who are yet planning to become,
this is a corner where you can find basic information about the regulations and legal obligations you are required to fill in if you are providing homestay services at your private residences

Obligations by the rental owner

The priority obligations by the rental owner include the following:

– highlight the inscription with the mark of the type and category of the facility at the entrance of a private residence
– make the price list available and clearly visible at a private residence
– submit a copy of the Decision to the local Tourist Board (whether you have updated the Decision or you have become a new rental owner)
– pay the sojourn tax within the legal deadline
– issue invoices to guests (or deposit original receipts from agencies)
– keep track of the homestay services provided
– pay the commission tax on the mediation services received
– timely check-in and check-out of guests within the legal deadline (24 hours)
– pay the tourist membership fee upon the end of the season (submit the Tourist Board Form to the Tax Administration and pay the corresponding Tourist Membership Fee).

Tourist Board Membership Fee

According to the Tourist Board Membership Fee Act (Official Gazette No. 152/08, 88/10, 110/15 and 121/16), citizens who receive income from the provision of homestay services are obliged to pay the tourist board membership fee to the total income realized. The tourist board membership fee is calculated in a way that the total income earned shall be multiplied by the tourist sector class coefficient and by inserting the % instead of the equality sign (=). The calculation class coefficient for the first group in class D amounts to 0.11628.

TOURIST BOARD MEMBERSHIP FEE SLIP FORM:

> Payer: Name and surname and home address or name of a legal entity and its business address

> Recipient: Account number for tourist board membership fee of the Municipality of Vrhovine

> Model: HR67

> Account number / IBAN: HR0710010051751227150

> Approval number call: PIN (OIB) of a natural or legal entity offering homestay services

> Payment Description: Vrhovine Tourist Board Membership Fee

The Tourist Board Form (for calculation of tourist membership fee) can be downloaded ovdje.

SOJOURN TAX

By the Regulation on Determining the Amount of Sojourn Tax for the year 2018 that was adopted at the Government’s session held in Knin at the beginning of last August, the sojourn tax has been increased by HRK 0.50 for destinations belonging to the class D. Citizens providing homestay services at their private residences shall continue to pay soujourn tax to the amount of HRK 150.00 per bed.

They shall pay the lump-sum amount of the sojourn tax in three equal installments, the first installment shall be due on 31st July, the second on 31st August and the third on 30th September of the current year.

Natural or legal entities paying the sojourn tax per person and per night in accordance with the Sojourn Tax Actare shall be obliged to make payments on every 1st and 15th of the month for all overnight stays realised during the referred period.

Payment slips are available in the eVisitor under the heading ”Finance” / Pament Slip as well as on evISITOR Home Page.

SOJOURN TAX SLIP FORM:

> Payer: Name and surname and home address or name of a legal entity and its business address

> Recipient: Vrhovine Tourist Board Soujourn Tax

> Model: HR67

> Account number /IBAN: HR8810010051751204740

> Approval number call: PIN (OIB) of natural or legal entity offering homestay services

> Payment Description: Vrhovine Tourist Board Sojourn Tax