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In addition to the tourist tax, accommodation providers are also required to pay the tourist board membership fee. Its amount depends on the number of beds in the property and can be paid in a single payment or in three instalments during the year.
TZ-2 form and submission deadline
To meet this obligation, accommodation providers must first complete and submit the TZ-2 form to the Tax Administration, which includes, among other things, the number of beds in the property.
The deadline for submitting the form is 15 January. If changes occur in the property during the year, for example an increase in accommodation capacity, the form must be completed again and submitted to the Tax Administration within 15 days of the change, or from the date the new decision is issued.
Today, the form can also be submitted more easily through the eGrađani system, that is, via ePorezna. If you still submit it in the traditional way, keep in mind that the form is submitted to the Tax Administration office responsible for your place of residence, not the place where the accommodation property is located, if those addresses are different.
If you forgot to submit the form by the deadline, do it as soon as possible.
Non-residents
When it comes to non-residents, meaning owners of accommodation properties who do not have residence in the Republic of Croatia, the form is submitted to the Tax Administration – Office for Non-Residents, at the following address: Avenija Dubrovnik 32, 10000 Zagreb.
How much is the tourist board membership fee?
Accommodation providers operating as natural persons, that is, flat-rate taxpayers, pay the tourist board membership fee in the amount of 5.97 euros per regular bed per year, or 2.99 euros per extra bed.
This means that if, for example, you have 4 regular beds and 1 extra bed, the annual membership fee amounts to 26.87 euros.
Unlike the tourist tax, which may vary depending on the decision of the local authority, these amounts are prescribed and calculated according to the number of beds stated in the official decision.
Deadlines and payment method
The total amount due can be paid in a single payment or in three equal instalments.
If the membership fee is paid in instalments, the due dates are:
- 31 July
- 31 August
- 30 September
If a single payment is chosen, the amount due must be paid by 31 July.
Payment details are usually available through the systems that accommodation providers use to monitor their obligations, but before making the payment it is advisable to check the actual outstanding balance as well.
Checking the outstanding balance
It is important to keep in mind that the displayed calculation of the membership fee in certain systems does not always automatically mean the final amount of your debt.
That is why it is safest to check the status of your outstanding liabilities in the ePorezna system before paying the tourist board membership fee. This will help you avoid situations where part of the obligation has already been paid, or where an unpaid balance from a previous period is not immediately visible in one place.
Important note for crafts and companies
The previous instructions and deadlines apply to private accommodation providers operating as natural persons, that is, flat-rate taxpayers.
Those who provide accommodation services through a craft business or a company calculate the membership fee according to different rules. In their case, the amount depends on the income generated and the applicable membership fee rate according to the activity, as prescribed by the Act on Membership Fees in Tourist Boards.
