For the provision of household accommodation services, it is required to:

Hold a valid Authorization to Provide Household Hospitality Services. An application for such Authorization should be submitted to the Administrative Department for Tourism in Istrian County – Pula Branch, Splitska 14, t. 052/371 182.

Display at the entrance to the establishment a sign identifying the type and class of the establishment (standardized board). The companies authorized to produce standardized boards are:

  1. Greis d.o.o., Most Raša bb, 52223 Raša, t. 0911852287, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.;
  2. Negras d.o.o., Županićeva 6, 52440 Poreč, t. 052 431046;
  3. Kordun - marketing d.o.o. Matka Laginje 10, 47000 Karlovac, t. 047 645561, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.;
  4. Jaguar d.o.o., Hrvojeva 6, 21000 Split, t. 021 343888, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.;
  5. Binar d.o.o., Livanjska 12, 21000 Split, t. 021 344442, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.;
  6. Robi, obrt za usluge reklamiranja i pranje automobila, vl. Vesela Mikić, Put Nina 129a, 23000 Zadar, t. 023 220655, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.;
  7. Tramax d.o.o., Mažuranićevo šetalište 26, 21000 Split, t. 021 548808, e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.;
  8. Skripta tisak d.o.o., F. Kuhača 12, 31000 Osijek; tel: 031/203-900, fax: 031/215-960; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
  9. Condor B&B d.o.o., Križine 8, 21000 Split; tel: 021/460-143, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it..

Display at the entrance to the accommodation unit a numerical reference in case there are several accommodation units in the establishment.

Display a pricelist in each accommodation unit. The pricelist must be stated in euros, indicate all services offered and include information concerning the payment of tourist tax. 

Visibly display the sign prohibiting the serving or consumption of alcohol by persons under 18 years of age.

Issue invoices to guests for the provided service. The invoice must contain the following information: account number and date, first and last name (company name), address and personal identification number of the service provider (accommodation owner) who issued the invoice; company name / first and last name of the person to whom the service was provided; the quantity and the usual trade name of the delivered goods and the type and quantity of services performed (e.g., 2 overnight stays); the total amount of the fee. The following must be stated: Note: exempt from VAT pursuant to Article 90, paragraph 2 of the Value Added Tax Act. The invoice is issued in 2 copies and is not subject to fiscalization.

Maintain a Turnover Record (Knjiga o prometu).

Visibly display a notice of the complaint lodging method.It is, required to have evidence of a response to a complaint (return receipt); and retain all complaints for one year. An example of a complaint may be downloaded using the following links:

Prigovor HRV

Prigovor IT

Prigovor ENG

Prigovor DE


Pravilnik o razvrstavanju i kategorizaciji objekata u kojima se pružaju ugostiteljske usluge u domaćinstvu

Zahtjev za izdavanje rješenja o odobrenju za pružanje ugostiteljskih usluga u domaćinstvu

Other forms for submitting categorization applications can be downloaded via the following link.

Zakon o ugostiteljskoj djelatnosti

Current regulations in the field of tourism and hospitality are available at the link.


Tourist Tax

Accommodation owners (household hospitality service providers) are required to pay tourist tax on a flat rate basis for main beds and any extra beds. Payment orders with all the information for the payment of the flat rate tourist tax can be found on the website under the section Finance - Payment order.

Zakon o turističkoj pristojbi


Tourism Membership Fee

Pursuant to the Act on Tourist Board Membership Fees (Official Gazette 52/19), accommodation owners (household hospitality service providers) are required to pay a tourism membership fee at a flat rate of 5,97 €/45,00 per bed for main beds, while for extra beds the said amount is reduced by 50% per bed (Official Gazette 14 / 20). The flat rate membership fee can be paid at once until 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. The tourism membership fee statement is submitted to the Tax Administration by using the TZ 2 Form which is available at bookstores and for downloading from.

The deadline for submitting Form TZ2 to the relevant Tax Administration is January 15 of the current year, for the accounting period of the current year, and according to data from the previous year (maximum number of beds from the previous year, amount of income from the previous year). Persons who will obtain authorization to provide household hospitality services for the first time in the current year must submit the TZ 2 Form within 15 days of the authorization’s enforcement, and must pay at once the annual flat rate membership fee until 31 December of the current year.

The IBAN for the payment of the tourism membership fee is: HR2310010051723527154, model HR67; reference number: accommodation owner’s/authorization holder’s OIB.

Zakon o članarinama u turističkim zajednicama 


Flat Rate Rental Income Tax and VAT

Accommodation owners are required to pay self-employment income tax on a flat rate basis, according to the payment orders and instructions received from the relevant Tax Administration.

Accommodation owners cooperating with agencies established in other EU countries (e.g., are required to pay VAT (at the rate of 25%) for the service performed (commission), in accordance with Article 154, paragraph 4 of Value Added Tax Ordinance (Official Gazette 79/13 and 85/13). According to Article 75, paragraph 1, subparagraph 6 of said Act, a taxpayer who is an individual private accommodation owner and is established in Croatia is required to apply for a VAT identification number in case his services are performed by a taxpayer established in another Member State. Such VAT identification number is issued by the relevant Tax Administration.

The instructions of the Tax Administration for citizens - rental income tax payers are available here.


Obligation to Register and Unregister Guests with the Tourist Board

Legal and natural person providing accommodation services in an accommodation establishment are required to register with the Tourist Board all persons receiving an overnight accommodation service in the accommodation establishment within 24 hours of their arrival and their stay must be unregistered within 24 hours of their departure.

Tourists may only be registered and unregistered with the Tourist Board electronically using the eVisitor system.


Obligation to Register and Unregister Guests with the RPolice Station

Conditions for approving the entry, stay and work of foreigners are prescribed by the provisions of the Foreigners Act (Official Gazette 133/20), the Law on EEA Member States Nationals and Their Family Members (Official Gazette 66/19, 53/20, 144/20) and related bylaws.

Third country nationals are entitled to a short-term stay in the Republic of Croatia lasting up to 90 days in any 180-day period (90 days at a stretch or intermittently). During a short-term stay, a third-country national must have registered accommodation. The accommodation must be registered by the legal or natural person who provides it to the third-country national, within one day of the arrival of the third-country national.

Registration and deregistration of tourists with the Police Station may only be done electronically via the eVisitor system.

Within the meaning of Article 177, paragraph 1 of the Foreigners Act (Official Gazette 130/20), specifically: “… the accommodation of a foreigner who arrived for short-term stay must be reported by the legal or natural person providing accommodation to such foreigner (accommodation provider) within one day of such foreigner’s arrival for accommodation.” – the accommodation provider is required to register the guest within 24 hours. Any violation of these provisions will result in a fine of HRK 300.00 to HRK 2,000.00 for a natural person, or from HRK 5,000.00 to HRK 7,000.00 for a legal person, and from HRK 500.00 to HRK 3,000.00 for the responsible officer of a legal person.

If the accommodation service provider becomes aware of or finds any illegal actions on the part of a guest or that a short-term stay (so-called tourist stay) is used contrary to the specified purpose (illegal work, illegal stay, etc.), he is required to notify the Ministry’s relevant body thereof; otherwise, he will be deemed to have committed a misdemeanor of aiding illegal migration or a criminal offence under Article 135 of the Criminal Code (Official Gazette 125/11, 144/12) – “Illegal Employment”.


Presentation of Accommodation Establishments on Tourist Board’s Website

If you would like to present your accommodation establishment on our website, please deliver to us personally or by e-mail  (This email address is being protected from spambots. You need JavaScript enabled to view it. and This email address is being protected from spambots. You need JavaScript enabled to view it. ) your contact info together with 10 high-quality photographs (exterior, interior – kitchen, bathroom, bedroom(s) for each apartment/room). 


Tourism Inspection

In order to prevent irregularities while engaging in hospitality activity and providing hospitality services, and unregistered engaging in hospitality activity or provision of hospitality services (such as undeclared accommodation rentals), you can report all observed irregularities to the Tourism Inspection of the State Inspectorate that conducts inspections concerning the application of the law and other regulations that regulate the terms and conditions under which legal and natural persons engage in hospitality activity or provide hospitality services and/or provide tourism services

Other laws that regulate the tourism - hospitality activity, with the emphasis on the Act on the Provision of Tourism Services and the Hospitality and Catering Act can be found at the following link


Protection of personal data

Accommodation owners (household hospitality service providers) are required to inform tourists that personal data will be collected for the purpose of registration in the eVisitor system. Notices in different languages can be downloaded from the links below:

Prikupljanje osobnih podataka - hrvatski

Prikupljanje osobnih podataka - talijanski

Prikupljanje osobnih podataka - engleski

Prikupljanje osobnih podataka - njemački

Prikupljanje osobnih podataka - slovenski

Prikupljanje osobnih podataka - francuski

Prikupljanje osobnih podataka - ruski

Prikupljanje osobnih podataka – češki 


For Accommodation Owners

For boaters

Vacation Houses or Apartments

Tourist office

Ližnjan Tourist Board

Krasa 7
52204 Ližnjan
Tel: +385 52 578 426

EU fondovi