Fill out the TZ-2 form in a few simple steps!

After settling all financial obligations, such as the tourist membership fee, tourist tax, and taxes for the previous year, the next step is to complete the accompanying documentation. By January 15, property owners are required to submit the completed TZ-2 form and officially close the previous season administratively.

In the following steps, we will guide you through a simple action plan to fully finalize the documentation related to tourist rentals and submit the TZ-2 form.

How should the invoice and revenue records look?

To complete the TZ-2 form, you need a filled-out revenue record form. This form is essentially a list of all invoices issued to guests who stayed in your accommodation during the previous year. Invoices should reflect the total amount paid by the guest, including any intermediary commissions.

An invoice must include:

• Invoice number
• Details of the property owner (the person holding the license to provide services in a household), including name, personal ID number (OIB), and address
• Guest details with dates of stay
• Type and quantity of services (overnight stay, cleaning fee, etc.)
• Additional notes regarding VAT and tourist tax payment

It is important to note that invoices and eVisitor records must match, and invoice records must be kept chronologically for all bookings. You can download a sample invoice HERE.

The revenue record form contains information about the taxpayer (the property owner) and chronologically listed invoices with the total amount paid by the guest. This form is mandatory for all property owners and is available HERE.

TIP: The eVisitor system allows you to record invoices according to registered guests and print a revenue record. These options can be found under "Finance" → "Revenue" → "New Entry" or " Revenue Record".

How to fill out the TZ-2 form?

Individuals providing hospitality services in households or on family farms are required to submit the special TZ-2 form to the competent Tax Administration by January 15 of the current year, based on data from the previous year.

To fill in data about the place of residence, you will use the official register of cities and municipalities in Croatia.

In the first part of the form, general information about the taxpayer (the property owner) is entered, according to the issued license for providing household services, tax decision, or eVisitor system records. Data on the calculation of the tourist membership fee refers to the current year, i.e., from 01.01.2025 to 31.12.2025. Therefore, in points 1–8, you must enter the exact number of current bed capacity according to the latest valid license.

Important! The number of beds in the form refers not to the physical number of beds, but to the sleeping capacity of the facility. For example, if an apartment has only one room with one permanent bed for two people, you enter 2 under point 1, not 1.

In point 17 of the TZ-2 form, enter the total amount of receipts from the revenue record for the previous year (2024). The annual flat-rate membership fee can be paid in a single installment by July 31 of the current year or in three equal installments, with the first due on July 31, the second on August 31, and the third on September 30 of the current year. The choice of payment method for the tourist membership fee can be indicated under point 16.

Flat-rate membership fees for basic beds are defined in the table below, while the fee for extra beds is reduced by 50%.

Exceptionally, individuals who obtain the license to provide hospitality services in a household or on a family farm (OPG) for the first time in the current year must submit the TZ-2 form within 15 days of the enforcement of the license decision, and the annual flat-rate membership fee must be paid in a single installment by December 31 of the current year.

Click HERE to find an example of a completed TZ-2 form. Great! Now that you know how to fill it out, you can also download a blank copy for personal use: Obrazac_TZ-2-euro.pdf.

What is the difference between the TZ-1 and TZ-2 forms?

You asked: Why is it necessary to fill out and submit both the TZ-1 and TZ-2 forms?
We answer: The TZ-1 form is mandatory for LEGAL entities providing accommodation services in a facility, whereas private individuals (physical persons) are required to fill out and submit the TZ-2 form.

Who should the TZ-2 form be submitted to?

After completion, the form should be sent to the competent Tax Administration office according to the property owner’s place of residence or stay, either by mail, e-mail, or via the eTax (ePorezna) system.

Non-resident property owners—i.e., those whose residence/stay is registered outside the Republic of Croatia—submit the TZ-2 form to the Tax Administration, Office for Non-Residents, Avenija Dubrovnik 32, 10000 Zagreb.

- Does all this administration seem complicated and demanding? Contact us and entrust your rental management to the experts.