Information for flats and holiday house owners

We wish to inform you that pursuant to a new Ordinance on the manner of keeping the tourists' records and the form and content of the application form for the tourists at the Tourist Board (NN, the Official Gazette of the Republic of Croatia No. 126/15), your and your guests' check-in and check-out are to be performed exclusively via a new unique national online information system eVisitor. 
The user data for the access to the system eVisitor can be obtained at the competent Tourist Board (in the area of the locality Brela – Brela Tourist Board).
The following documents are necessary for obtaining the user data by a apartment or holiday house owner:
- title deed (in case you are not in its possession, the purchase and sale contract, land registry certificate, decision on inheritance and similar can be provided)
- ID card (or its copy) of the owner
- PERSONAL IDENTIFICATION NUMBER (OIB) of the owner
In case the owner does not obtain the user data by himself, the following are also necessary:
- power of attorney notarized by a Notary Public
- ID card of the authorized person
If the apartment or house is owned by a company i.e. incorporation, it is necessary, along with all the afore-mentioned documents, to provide a copy of the Extract from the Court Registry of the Commercial Court. 
Via the eVisitor system the automatic registration to the Ministry of the Interior for those persons for whom it is necessary (citizens from EU non-member states and EEA) will be performed.

Tourist Registration and Deregistration
The owner of a holiday home, suite or apartment is obligated to register all persons staying in that accommodation in the eVisitor system within 24 hours of their arrival and deregister them as visitors on the last day of their visit.

The payment of tourist tax: 
The owner of the holiday house or flat pays tourist tax in the tourist settlement when they stay in the house or flat in the tourist settlement between the 15th June and the 15th September, while check-in and check-out must be done throughout the year.

In the period from 15 June to 15 September, the owner and the members of his immediate family pay the accommodation fee reduced by 70%, per day and person.

Immediate family members include:

• Legal or common-law spouse
• civil partners under a special regulation regulating civil partnerships of persons of the same sex
• lineal relatives and their spouses
• brothers and sisters and their spouses
• adoptive parents and adoptees and their children and spouses
• stepchildren and stepparents.

It can also be paid as a yearly flat rate, but not later than July 15th:
- first person: 25 EUR
- second person: 25 EUR
- for each following person: 7 EUR
The mentioned yearly flat rate applies to Croatian citizens and the citizens of the EU member states.
Non-Croatian citizens and citizens of non-EU countries, pay in the period from June 15 to September 15 the full amount of the accommodation fee.

When registering a stay, the owner enters the data required for the automatic calculation of the tourist tax
for each person (personal data, citizenship, kinship, payment mode). Records of tourist tax payment are
kept through the eVisitor system, in which owners can download payment slips. The tourist tax is paid
exclusively by direct transfers to the tourist tax account.

Which are the deadlines for registration and pay-in of the accommodation fee?
The vacation rental owner who pays the flat rate of the accommodation fee for himself and members of his immediate family is obliged to pay it until the 15 July of the current year at the latest.
The vacation rental owner who pays the accommodation fee per each overnight stay, is obliged to pay it for himself and the persons staying at the home or apartment on the last day of staying at a tourist locality or town. 
The owners of the vacation home or apartment pay for all other persons who are not members of their immediate family, the accommodation fee for each overnight stay.
 
Are the vacation rental owners who pay the flat rate of the accommodation fee obliged to register the stay?
The vacation rental owner is obliged to each time, upon coming, within 24 hours register his stay and the stay of all persons at the vacation home or apartment and unregister on the last day of the stay, whether he is paying the accommodation fee as flat rate or not.

LEGAL FRAMEWORK:
- Tourist Tax Act (NN 52/19, 32/20, 42/20)
- eVisitor Ordinance (NN 43/20)
- Ordinance on the lowest and highest tourist tax (NN 71/19)