European Foundation
for the Improvement of
Living and Working Conditions

The tripartite EU agency providing knowledge to assist
in the development of better social, employment and
work-related policies

COVID-19 EU PolicyWatch

Database of national-level responses

Eurofound's COVID-19 EU PolicyWatch collates information on the responses of government and social partners to the crisis, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for case 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

Country Croatia , applies nationwide
Time period Temporary, 19 March 2020 – 31 December 2020
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Predrag Bejalovic (IJF) and Eurofound
Case created 06 April 2020 (updated 06 October 2020)

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 Euro 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.

01 October 2020

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.

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

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • 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

    • Economic area Sector (NACE level 2)
      I - Accommodation And Food Service Activities I55 Accommodation
      I56 Food and beverage service activities

This case is not occupation-specific.

Sources

  • 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)
  • 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)
  • 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)
  • 14 May 2020: Obrazac TZ2 (www.porezna-uprava.hr)

Citation

Eurofound (2020), Postponement of and exemption from payment of tourist membership fee for economic entities and private renters , case HR-2020-12/322 (measures in Croatia), COVID-19 EU PolicyWatch, Dublin, http://eurofound.link/covid19eupolicywatch

Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.