Calculation of the tourist tax is now available in eVisitor!

Following the obligation to pay the flat-rate tourist membership fee for persons providing hospitality accommodation services in private households and on family farms, the Tax Administration within the eTax system on July 15, 2022, charged the flat-rate tourist membership fee on the tax accounting cards of taxpayers, based on data (capacity) from the eVisitor system.

Additionally, within the eVisitor system, the calculation of the tourist membership fee is visible for persons providing hospitality accommodation services in private households and on family farms, all in accordance with the provisions of the Law on Membership Fees in Tourist Boards (Official Gazette 52/19, 144/20), the Regulation on the Annual Flat-Rate Membership Fee for Persons Providing Hospitality Services in Households and on Family Farms and on the Forms for Paying Membership Fees to Tourist Boards (Official Gazette 14/20).

The Tax Administration, which in accordance with the Law on Membership Fees in Tourist Boards performs the tasks of recording, calculating, and collecting membership fees from legal and natural persons, has provided the data to the Croatian Tourist Board (HTZ) so that it can also be displayed within the eVisitor system. This is an informative calculation of the annual flat-rate, and the official record is maintained within the Tax Administration's information system.

According to the provisions of the eVisitor system Regulation, the eVisitor system will provide taxpayers liable for the flat-rate tourist membership fee with information about the amount charged and the method of payment based on data from the Tax Administration.

If the taxpayer and/or the Tax Administration has questions regarding the number of beds, communication will be directed individually to the competent tourist board. At this stage, the calculation is visible only to taxpayers, while in the coming days the system will be upgraded so that the information will also be available to tourist boards.

Information on the calculation:

• The calculation of the tourist membership fee for the year is based on the maximum number of beds or accommodation units in the previous year.
• The maximum number of beds or units is determined by analyzing each day of the entire previous year, and the calculation is based on the day when the host had the highest number of active beds or units.
• The maximum number of beds is considered per individual host (by personal ID number) and by the city/municipality area or by the tourist board.

Examples:

1. If a host had 8 beds at the beginning of the year and, for example, deregistered 2 beds in June, the maximum number of beds in the previous year is 8, and the membership fee will be calculated accordingly.
2. If a host has 2 apartments (each with 4 beds) at two different addresses within the same tourist board area, the maximum number of beds is 8, and the fee is paid to one bank account.
3. If a host has 2 apartments (each with 4 beds) at two different addresses located in two different tourist board areas, the maximum number of beds is 4 for each tourist board. Accordingly, the fee is paid to two separate accounts for each tourist board.

For taxpayers receiving a decision for the first time after the initial release of the Tax Administration’s calculation, the charge will be calculated based on the number of beds in the current year, and the amount must be paid in a single installment by December 31 of the current year.

Source: Croatian Tourist Board