Renter's obligations
The citizens which provide catering services in the household must:
1. OWN AN APPROVAL TO PROVIDE SERVICES, FROM THE AUTHORIZED INSTITUTION
The renter is obligated to get a Decision on approval to provide catering services at the household from the authorized institution. The request should be delivered to:
Ured državne uprave Zadarske župnije
Odjel za ugostiteljstvo i turizam
Ivana Mažuranića bb
23000 Zadar
Telephone.: 023-350-182
Web: www.udu-zz.hr
2. REGISTER THE GUEST TO THE TOURIST COMUNITY, WITHIN PRESCRIBED TIMELINE
With the publication of the Ordinance on the manner of keeping a list of tourists, and the form and content of the tourist registration to the Tourist Board, a new system for check-in and check-out of tourists in the Republic of Croatia - eVisitor - was introduced on the 01.01.2016.
Check-in and check-out of your guests is possible only through the eVisitor system at the link: https://www.evisitor.hr/
The eVisitor system is used for check-in and check-out tourists and collecting and processing data on accommodation service providers and their accommodation facilities, and is extremely important for calculating and controlling the collection of residence tax as well as for processing and analyzing data for statistical reports in real time and is available free of charge to all users via the Internet as a web application without the need to install it on a computer. More than 60,000 registered accommodation service providers, around 300 tourist boards and state administration bodies related to the performance of tasks within their competence (Tourist Inspection, Ministry of Internal Affairs, Tax Administration, State Bureau of Statistics, etc.) have access to this system.
The access data for logging into the eVistorsystem is collected by the obligee, the owner of the facility upon presentation of an identity card and a signed statement, and based on a power of attorney, an authorized representative can also take it on his behalf. In addition to the power of attorney, the authorized person must have his own identity card with him, as well as a copy of the identity card of the building owner.
In order to activate you in the eVisitor system, we kindly ask you to personally deliver a copy of the Decision on approval to provide catering services in the household and download the access data at the office of Ražanac Tourist Board.
Check-in and check-out of tourists in eVisitor is carried out under the heading Tourists – Tourist check-in. By registering as a tourist in eVisitor, you will fulfill the obligation to register foreigners with the MUP.
The owner of the holiday home or apartment is obligated within a 24 hour period from the guest’s arrival to make a registration of all persons who are staying in that house or apartment, and also within 24 hours period make the necessary cancellation of the stay.
3. PUT THE PRICE LIST ON A VISIBLE PLACE IN EVERY ROOM OR APARTMENT
In every facility, the type and category of the object, the prices that are offered and information about the tax must be on notable position. The price list doesn’t have to be verified. The obligators of fixed registration tax don’t need to point out the amount of the tax, only that the tax is included in the price.
4. ISSUE AN INVOICE FOR THE GUEST
An invoice for the service should be issued to the payer of the service (guest or travel agency), and must include the amount of the price multiplied by the number of days of stay, the name of the approval holder and OIB (personal identification number) of the approval holder. The invoice must contain eventual approved discount.
One copy of the invoice the renter holds for himself.
One must buy a paper account block (paragon) and issue an invoice for every service that he offered, with the specification of the services that were provided, quantity and price, approved discount and the amount of the tax- only the renters till 4 beds if they decide on doing that.
5. KEEP THE BOOK „EVIDECIJA PROMETA“
Prescribed form EP is the evidence of.all the invoices no matter if they have been payed or not. The form is concluded at the end of each year.
6. KEEP THE BOOK „POPIS GOSTIJU“
All the guests should be registered in this in to the eVisitor sistem
7. TO DETERMINE THE NORMATIVES, IF ONE OFFERS CATERING SERVICES
If the renter offers catering services, the norms of food, drinks and beverages for each food, drinks and beverages are obligated. If the guest asks, the norms should be presented to the guest.
8. PROVIDE AND POINT OUT A STANDARDIZED BOARD
To provide and point out a standardized board to mark the object. The boards can be ordered at licensed manufacturer:
Tvrtka „Kordun Marketing”
Matka Laginje 10
47000 Karlovac
t: 047/645 066
f: 047/645 559
e: prodaja-lav@kordun.hr
w: www.kordun.hr
ž-r: Kordun Marketing d.o.o. HR85 2500 0091 1012 6271 3
šifra opisa plaćanja: 99
model: 12
reference number: OIB (Personal identification number) of the home or apartment owner
price: 395,00kn (s PDV-om)
or kod:
„ROBI svjetleće reklame“,
Zadar, Put Nina 129 a,
tel. 023/220-655,
fax 023/220-654,
ž-r: ROBI svjetleće reklame HR71 2360 0001 1019 8427 6,
šifra opisa plaćanja: 99
model: 12
reference number: OIB (Personal identification number) of the home or apartment owner
opis: datum uplate
price: 200,00kn (s PDV-om)
After the payment, the manufacturer should be submited by:
– the copy of approval to provide services
– the copy of a payment of 350,00kn (PDV included) by a payment form
9. PAY FIXED REGISTRATION TAX
The fixed registration tax is paid by registered basis beds, or camp units, and it doesn’t depend on the period when the services are provided, or how many overnight stays there were. Extra beds are exempt from fixed registration tax.
Special payment forms are issued by the Tourist office. Fixed registration tax should be paid in 3 equal rates:
1st. rate – until 31.07.
2nd. rate – until 31.08.
3rd. rate – until 30.09. of the current year.
Calculation of the amount of the fixed registration tax for villages of our
Municipality:
NUMBER OF BEDS IN PRIVATE ACCOMODATION |
X 48 EURA |
NUMBER OF BEDS ON OPG |
X 35 EURA |
KAMP UNITS |
X 68 EURA |
The registration tax is paid with special payment form on the account of the Tourist office:
Payment information:
Recipient: TZ OPĆINE RAŽANAC
Account number of recipient: HR17 1001 0051 7371 0474 0
Model:67
Reference number: OIB (Personal identification number) of the home or apartment owner
Description of payment: PAYMENT OF FIXED REGISTRATION TAX
https://www.zakon.hr/z/341/Zakon-o-%C4%8Dlanarinama-u-turisti%C4%8Dkim-zajednicama
https://www.evisitor.hr/eVisitorWiki/Javno.Turisticka-clanarina.ashx
Note: Until 01.01.2016. Ražanac tourist Board had the obligation to deliver payment slips to renters in its area of activity, which ceases to be an obligation after the introduction of eVisitor, because by downloading the access data, the obligee also receives the payment slip generated within the system.
10. TO PAY AN ANNUAL FIXED AMOUNT OF INCOME TAX
The income tax is paid by registered beds, or camp units, and it doesn’t depend on the period when the services are provided, or how many overnights there were. Extra beds are exempt from fixed registration tax. The renter is obligated, within 8 days from obtaining the Permit to conduct their business, to report to Tax Department, where it will be registered in the Register of tax payers (RPO-1 form). The tax is calculated and payed at the resident town. The special payment forms are sent by Tax Department, and payments should be done quarterly.
Calculation of the amount of the fixed registration tax for people with residence in Ražanac and Rtina:
NUMBER OF BEDS X 160,00 kn
NUMBER OF CAMP UNITS X 160,00 kn
Calculation of the amount of the fixed registration tax for people with residence in Ljubač, Ljubački stanovi, Krneza, Radovin and Jovići:
NUMBER OF BEDS X 150,00 kn
NUMBER OF CAMP UNITS X 150,00 kn
11. CALCULATE AND PAY TOURIST MEMBERSHIP FEE
According to law of membership fee in the Tourist community, the citizens that are registered for providing the services in the household, are obligated to pay the membership fee to the Tourist community
The annual fixed tourist membership fee:
MAIN BED: 5,98 EURA
AUXILARY BED: 2,99 EURA
INFOMATION FOR THE PAIMENT
Recipient: TZ OPĆINE RAŽANAC
Account number of recipient: HR33 1001 0051 7371 2715 0
Model: 67
Reference number: OIB (Personal identification number) of the home or apartment owner
Description of payment: PAYMENT OF TOURIST MEMBERSHIP FEE
https://www.zakon.hr/z/341/Zakon-o-%C4%8Dlanarinama-u-turisti%C4%8Dkim-zajednicama
https://www.evisitor.hr/eVisitorWiki/Javno.Turisticka-clanarina.ashx
The payers of tourist membership fee are obligated to deliver a TZ2 (an accounting tourist fee form), to authorized Tax department, till 15th of January for the past year.
12. RECATEGORIZATION - DECISIONS ISSUED UNTIL AUGUST 31, 2007
Based on the amendments to the Act on Catering Activities, which entered into force on November 17, 2018, it is necessary to harmonize your business with the provisions of the new rulebook regarding the type and category of facilities.
There are deadlines for re-categorization that are different depending on when the landlord received the decision:
- Landlords who have a Decision from August 15 to December 31, 2000 - should re-categorize by April 8, 2022.
- Landlords who have a decision from January 1, 2001 to December 31, 2004 - should re-categorize by April 8, 2023.
- Landlords who have a decision from January 1, 2005 to August 31, 2007 - should re-categorize by April 8, 2024.
Landlords who do not submit a request for the issuance of a new decision continue to provide catering services, but lose the right to highlight the mark for the category (stars) on the facility where they provide catering services (Official Gazette 99/2018, Article 25).
Amendments to the Act on Amendments to the Act on Catering Activities (Official Gazette 42/20) stipulate that landlords and owners of family farms operating on the basis of temporary solutions continue to provide catering services until 31 December 2024 at the latest. The validity of the temporary decisions has been extended until December 31, 2024, and it is not necessary to take any actions to extend them.
13. TAX ON COMMISSION (FOR INTERMEDIATION SERVICES)
Private renters of rooms, apartments and holiday houses (who are not registered in the register of VAT payers) are considered small taxpayers in relation to the services provided to them by taxpayers from other EU member states or from third countries.
When small taxpayers receive services from taxpayers from other EU member states or third countries, they are obliged to calculate and pay Croatian VAT at the rate of 25% on the services received.
If you are a user of the aforementioned services, you must request a VAT identification number from the Tax Administration 15 days before receiving the services from taxpayers from other EU member states or third countries.
For the calculation period in which the mediation service was performed for you, you are obliged to submit the VAT form and the VAT-S form in which you will state the received mediation service and calculate the VAT.
14. USEFULL NUMBERS
– State Administration Office of Zadar County, Department for catering industry and tourism, tel. nr. 023/350-182
– Tax Department, Zadar tel.nr. 023/204-111
– Customs Administration, Zadar tel.nr. 023/282-330