27. February 2024.

Annual Flat Rate of the Membership Fee for Individuals Providing Hospitality Services in a Household or on a Family Agricultural Estate

Article 7.

(1) The amount of the annual flat-rate membership fee paid by an individual providing hospitality services in a household or on a family agricultural estate depends on the number of beds in a room, apartment, or holiday home, and the number of accommodation units in a camp and camping rest area, or according to the capacity in a facility for Robinson accommodation, in accordance with the regulation governing the performance of hospitality activities, and amounts to:

	Accommodation in a household – per bed	Accommodation on a family agricultural estate – per bed
Annual flat-rate membership fee (in euros)	5.97	3.98
	Accommodation in a household in a camp and in a facility of the type camping rest area or camping rest area – Robinson accommodation – per accommodation unit	Accommodation on a family agricultural estate in a camp and in a facility of the type camping rest area – Robinson accommodation – per accommodation unit
Annual flat-rate membership fee (in euros)	10.62	7.96

(2) The annual flat-rate membership fee for individuals referred to in paragraph 1 of this Article is the product of the highest number of beds in a room, apartment, and holiday home, or the highest number of accommodation units in a camp and camping rest area, or the capacity in a facility for Robinson accommodation in the previous year, as determined by the decision approving the provision of hospitality services in a household or on a family agricultural estate, and the membership fee amount for each bed or accommodation unit in a camp and camping rest area, or capacity in a facility for Robinson accommodation.

(3) The capacity, i.e., the number of guests in a facility of the type camping rest area and camping rest area – Robinson accommodation, is determined by the number of guests who can safely stay there, but up to a maximum of ten accommodation units, i.e., 30 guests simultaneously, excluding children up to 12 years of age, and this capacity is determined by the decision of the competent office approving the provision of hospitality services in a household or on a family agricultural estate.

(4) The annual flat-rate membership fee determined in accordance with paragraphs 1 and 2 of this Article for auxiliary beds is reduced by 50%.

Article 8.

The annual flat-rate membership fee referred to in Article 7, paragraph 1 of this Regulation can be paid in a lump sum by July 31 of the current year or in three equal installments, with the first installment due on July 31, the second on August 31, and the third on September 30 of the current year.

VII. FORM TZ TO BE SUBMITTED BY PERSONS PROVIDING HOSPITALITY SERVICES IN A HOUSEHOLD OR ON A FAMILY AGRICULTURAL ESTATE

Article 9.

(1) Persons providing hospitality services in a household or on a family agricultural estate must submit to the competent Tax Administration office a special Form TZ 2, which is an integral part of this Regulation.

(2) For the purpose of monitoring overall business activity, persons referred to in paragraph 1 of this Article must declare the total turnover for the previous year in the form referred to in paragraph 1 of this Article.

(3) Persons referred to in paragraph 1 of this Article who provide services at different locations (addresses) within the same local self-government unit and/or in more than one local self-government unit must submit, along with Form TZ 2, a breakdown by the locations where services are provided.

(4) A person referred to in Article 11, paragraph 1 of the Act must submit Form TZ 2 to the competent local office of the Tax Administration by January 15 of the current year for the current year, based on the number of beds from the previous year.

VIII. ENTERING DATA INTO FORM TZ 2

Article 10.

All required data must be entered into Form TZ 2, as follows:

• The regional office and local branch of the Tax Administration competent according to the person’s place of residence or habitual residence.
• General information about the member liable to pay the fee: OIB (personal identification number), full name of the person – citizen, address of residence or habitual residence, code/name of the municipality/city of the person’s residence or habitual residence, and data for calculating the tourism membership fee.

Items 1–8
– Enter the number of beds (main and auxiliary) in a room, apartment, or holiday home and the number of accommodation units in a camp or camping rest area, or the capacity in a facility for Robinson accommodation, in accordance with the regulation governing the performance of hospitality activities.
– The amount in column 4 is determined according to Article 7 of this Regulation.

Item 9
– The total calculated amount is obtained by summing the total amounts from items 1–8.

Items 10–13
– Enter a 20% reduction of the membership fee if the person performs activities in an assisted area.
– The areas of municipalities and cities considered assisted areas (I–IV development group of local self-government units) are determined according to the Decision of the Government of the Republic of Croatia on the classification of local and regional self-government units by development level.

Item 14
– Enter the total reduction for assisted areas if services are provided in one or more municipalities or cities considered assisted areas.

Item 15
– Enter the calculated amount after reductions, i.e., subtract the total reduction for assisted areas (item 14) from the total calculated amount (item 9).

Item 16
– Indicate the method of payment of the membership fee by selecting either lump sum or installment payment when submitting the form via the ePorezna system, or circle “YES” when submitting through the competent local branch of the Tax Administration if choosing either lump sum or installment payment of the amount in item 15.
– If choosing installment payment, divide the calculated amount in item 15 by 3.

Item 17
– Enter the total amount of income from the traffic record (Form EP) as per the Regulation on flat-rate taxation of rental and accommodation services in tourism (Article 13, paragraph 4).