Factsheet for measure
HR-2020-12/322
–
Updated
– measures in Croatia
Postponement of and exemption from payment of tourist membership fee for economic entities and private renters
Odgoda plaćanja turističke članarine za gospodarske subjekte i privatne iznajmljivače
Background information
The tourist (membership) fee for Tourist board in Croatia is a fixed amount that pay those who rent apartments or rooms (usually €200 annually per legal or natural entity, according to the number of beds, and it depends from one municipality to another).
According to the new Tourist Board Membership Act, which came into force on January 1, 2020, private renters are obliged to calculate and report the membership fee of the Tourist Board until January 15. In 2020, the deadline was extended until the end of February given the short time adjustments to new regulations. Ordinance on the annual lump sum of membership fee for persons providing catering services in the household and on the family farm stipulates payment of fee to the tourist board was published on 5 February.
Content of measure
The Law on Amendments to the Tourist Act (OG 32/20) adopted in March empowered the Minister of Tourism to prescribe, by ordinance, a deferral or exemption from payment of a tourist membership fee in special circumstances.
The Ordinance on the postponement of or exemption from payment of a tourist fee (OG 36/20) stipulates that persons providing catering services in the household and on the family farms are exempt from paying a half of the annual lump sum of the tourist fee in accordance with a special regulation governing the catering industry for 2020. In addition, they are also exempted from paying in full the annual lump sum of tourist tax for extra beds for 2020.
Updates
The following updates to this measure have been made after it came into effect.
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04 June 2021
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The Ministry of Tourism issued the Ordinance with the Rules on Exemption from Payment of Tourist Tax in 2021 (OG 64/21). This Ordinance prescribes exemption from payment of the tourist tax in 2021 for persons who provide catering services in the household or on the family farm and for the persons who use them for overnight stay in the accommodation facility where the catering activity is performed. Persons providing catering services in a household or on a family farm, are for 2021 exempt from payment of half the annual lump sum tourist tax for the main bed and accommodation unit in the camp and camp-rest area and according to the capacity in the facility for Robinson accommodation, which are used for the provision of accommodation services. Mentioned persons are exempted from paying the full amount of the tourist taxes for extra beds.
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01 October 2020
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As mentioned earlier, the annual lump sum membership fee for extra beds is reduced by 50% (Article 7 Paragraph 4 of the Regulations). Membership fee payers can pay it in full by 31 July of the current year or in three equal installments, with the first installment to be paid by 31 July, the second by 31 August, and the third by 30 September of the current year. People who provide hospitality services in private accommodation and on family farms submit the special TZ 2 Form to the competent Tax Administration. The TZ 2 Form is available on Internet, and it should be submitted 15 January of the current year for the preceding year. The number of submitted forms is yet not publicly available.
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Use of measure
The number of possible applicants is not yet known. It is quite positive that during the delay or exemption from payment of the tourist tax, the competent inspectors shall not make charges for initiating misdemeanor proceedings or issuing misdemeanor orders, nor charge at the place of committing the offense for taxpayers.
Target groups
Actors and funding
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Actors
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Funding
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National government
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No special funding required
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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No involvement
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No involvement
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
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No involvement
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Main level of involvement: Unknown
Involvement
Due to the nature of the measure, there was no involvement of the social partners.
Views and reactions
As mentioned, due to the nature of the measure, there was no involvement of the social partners. However, social partners always support the measures that is helpful to citizens and small business to overcome the consequences of pandemic.
Sectors and occupations
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This case is sector-specific
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Economic area
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Sector (NACE level 2)
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I - Accommodation And Food Service Activities
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I55 Accommodation
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I56 Food and beverage service activities
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This case is not occupation-specific.
Sources
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05 February 2020: Ordinance on the annual lump sum of membership - Tourist board providing catering services in the household and on the family farm and on the TZ forms for payment of dues to the tourist board
(www.propisi.hr)
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19 March 2020: The Ordinance on the postponement of or exemption from payment of a tourist fee (OG 36/20) stipulates that persons providing catering services in the household and on the family farms are exempt from paying a half of the annual lump sum of the tourist fee.
(narodne-novine.nn.hr)
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25 March 2020: Pravilnik o odgodi ili oslobađanju od plaćanja turističke pristojbe za osobe koje pružaju ugostiteljske usluge u domaćinstvu ili na obiteljskom poljoprivrednom gospodarstvu (OG 36/20).
(narodne-novine.nn.hr)
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14 May 2020: Obrazac TZ2
(www.porezna-uprava.hr)
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04 June 2021: Izuzeće od plaćanja turističke pristojbe u 2021 (Exemption from Payment of Tourist Tax in 2021)
(narodne-novine.nn.hr)
