Law on membership fees in tourist associations ( Official Gazette 52/19 ); ( Official Gazette 42/20 )
You can find the Rulebook on the annual lump-sum membership fee for persons who provide catering services in the household and on the family farm, as well as the TZ forms for paying the membership fee to the tourist community ( NN 14/20 ) HERE.
The amendment to the rulebook on the annual lump-sum membership fee ( Official Gazette 88/20 ) refers to the reduction of the lump-sum membership fee for 2020, and you can find it HERE. and you can find it HERE.
The Ordinance amending the Ordinance on the annual lump-sum membership fee ( Official Gazette 64/2 1 ) refers to the reduction of the lump-sum membership fee for 2021. You can find it HERE.
You can find clarifications from the Tax Administration on the payment of membership fees to the tourist community HERE .
Instructions for filling out the TZ forms for 2021 can be found HERE .
PAYMENT OF MEMBERSHIP FEE FOR 2021 year
The new Law on Membership Fees in Tourist Boards entered into force on January 1, 2020. The most important change for private renters is that the TZ membership fee or tourist membership fee will no longer be calculated according to the total annual receipts, but according to the number of all beds listed in the decision on the categorization of taxpayers.
Article 11 of the above-mentioned Law says that you will pay “an annual lump-sum membership fee for each bed in a room, apartment and holiday home, for each accommodation unit in a camp and camp-resort, and according to the capacity of the Robinson accommodation facility used to provide services accommodation in accordance with the regulation governing the performance of catering activities”.
The membership fee will be calculated as the product of all beds (permanent and auxiliary if they are included in the decision) and the base of the lump sum membership fee, which will be prescribed by the Minister of Tourism by regulation.
WHAT THE REGULATIONS ON THE TOURIST MEMBERSHIP FEE PROVIDE:
– the tourist membership fee for 2021 will be HRK 22.50 per bed for private renters
– – no tourist tax is charged for extra beds in 2021
– the tourist membership fee can be paid once until July 31 ,or in three installments with due dates (the same as for the tourist tax) for the first installment July 31, August 31 and September 30 of the current year for the previous year
– for the purposes of controlling the overall business, taxpayers will continue to report data on total turnover for the previous year (from turnover records)
– private renters, as those liable to pay the tourist membership fee, submit a special Form TZ 2 to the competent Tax Administration by January 15 of the current year for the current year in which they are obliged to calculate and pay the membership fee to the tourist association.
– A legal person and a natural person, a craftsman, pays a monthly advance of the membership fee by the last day of the month for the current month in the amount obtained when the calculated amount of the membership fee for the previous tax period is divided by the number of months of the same period.
– Legal and natural persons who carry out economic activity submit to the competent Tax Administration data on the basis for calculating the membership fee on Form TZ 1, which are an integral part of the Ordinance (at the link at the bottom of the publication) or through the eTax system, with the fact that in the attachment of the summary form at the level the taxpayer is provided with a breakdown by business units or activities
YOU CAN FIND THE REGULATIONS ON THE TOURIST MEMBERSHIP FEE IN FULL HERE
Example of a payment slip for the TOURIST MEMBERSHIP FEE for Rijeka:
| PAYER | LESSOR’S NAME AND SURNAME |
| RECEIVER: | MEMBERSHIP FEE TO TOURIST COMMUNITIES |
| MODEL: | HR67 |
| RECEIVER’S ACCOUNT NUMBER: | HR1210010051737327154 |
| CALL FOR APPROVAL NUMBER: | OIB of the lessor (11 digits) |
| DESCRIPTION OF PAYMENT: | MEMBERSHIP FEE TO THE TOURIST COMMUNITY OF THE CITY OF RIJEKA |
Excerpts from the law
Membership fee payer
Article 4.
(1) A legal and natural person that has its seat, residence or branch office, facility, facility where services are provided, etc. (hereinafter: business unit), in the area of the local tourist board that was established in accordance with the law governing the system of tourist community, which permanently or seasonally generates income by providing catering services, services in tourism or performs an activity that benefits from tourism, i.e. whose income is influenced by tourism, pays a membership fee to the tourist community.
(2) A legal entity that is financed with more than 50% from the budget of local and regional (regional) self-government units or the state budget does not pay a membership fee to the tourist association.
(3) The activities that are the basis for the payment of membership fees to the tourist community are prescribed by Article 5 of this Act.
Basis for calculating the membership fee
Article 7.
(1) The basis for calculating the membership fee for legal and natural persons who are liable to pay profit tax is all income that these persons obtain by providing hospitality services, services in tourism or performing activities directly related to tourism in business units that operate in the territory of the local tourist board .
(2) The basis for the calculation of the membership fee for natural persons who are liable to pay income tax is all receipts that these persons obtain by providing hospitality services, services in tourism or performing activities directly related to tourism in business units that operate in the territory of the local tourist board.
(3) As an exception to paragraph 1 of this article, for income tax payers who determine the tax base in a lump sum, the basis for calculating the membership fee is the total income from the performance of economic activity based on which the payer is liable for income tax.
(4) As an exception to paragraph 2 of this article, for self-employed income tax payers who determine the tax base in a lump sum, the basis for calculating the membership fee is the total collected receipts.
(5) For each business unit outside the registered office of a legal entity or a natural person, the total income or total receipt for the basis for the calculation of the membership fee shall be determined separately.
(6) For a legal and natural person who determines the basis for calculating the membership fee in accordance with paragraph 5 of this article, the basis for calculating the membership fee is reduced by a part of its income or receipts realized in business units.
PAYMENT OF MEMBERSHIP FEE
Amount of the membership fee
Article 8.
(1) The amount of the membership fee paid by a legal or natural person depends on the group into which the activity the legal or natural person is engaged in is classified and on the corresponding rate for calculating and paying the membership fee from Article 6 of this Act.
(2) The legal and natural person referred to in paragraph 1 of this article can also pay the membership fee by applying the rate prescribed for the activity that the legal or natural person performs predominantly in relation to the other activities for which it is registered in the register of the commercial court, trade register or other appropriate register, on the total realized income or receipt, if it is more favorable for her.
(3) As an exception to paragraph 1 of this article, the amount of the membership fee paid by a person who provides catering services in a household or on a family farm depends on the number of beds in a room, apartment or holiday home and the number of accommodation units in a camp and camp-resort, or according to the capacity in the facility for Robinson’s accommodation, and in accordance with the regulation regulating the performance of catering activities.
(4) Legal and natural persons referred to in Article 4, paragraph 1 of this Act, who perform activities in the areas of municipalities and cities that are considered assisted areas (I. – IV. development group of local self-government units) in accordance with the decision governing the classification of local self-government units according to the level of development, they pay a membership fee reduced by 20%.
(5) Voluntary members of the tourist board, who are determined in accordance with the law regulating the system of tourist board, pay the membership fee to the local tourist board in the amount and in the manner prescribed by that law.
Place of payment of membership fee
Article 9.
(1) A legal person and a natural person, a craftsman, pays a monthly advance membership fee in the amount that is obtained when the calculated membership fee amount for the previous tax period is divided by the number of months of the same period.
(2) A legal or natural person who performs an activity without a business premises shall pay the membership fee in the area of the municipality, city or City of Zagreb where the activity is performed.
Legal and natural persons performing economic activity
Article 10.
(1) A legal person and a natural person, a craftsman, pays a monthly advance membership fee in the amount that is obtained when the calculated membership fee amount for the previous tax period is divided by the number of months of the same period.
(2) The persons referred to in paragraph 1 of this article shall pay the monthly advance of the membership fee by the last day of the month for the current month.
(3) As an exception to paragraphs 1 1. and 2 of this article, the total annual advance payment of the membership fee can be paid once, within the deadline for payment of the advance payment for the month in which the TZ Form was submitted, i.e. no later than the end of February of the current year (income tax payers ) or until the end of April of the current year (profit tax payers).
(4) The final calculation of the membership fee of the persons referred to in paragraphs 1 and 1. 2 of this article shall be carried out within the deadlines and in the manner prescribed for the calculation and collection of profit tax or income tax.
(5) If the person referred to in paragraph 1 of this article pays more membership fees in the form of an advance payment than is owed according to the final calculation, the overpaid part is returned to him at his request or is included in the next membership fee payment period.
(6) If the person referred to in paragraph 1 of this article fails to pay the membership fee in the amount and time set by this Act, the procedure will be carried out in accordance with the regulation governing the procedure for forced collection of taxes.
Persons who provide catering services in a household or on a family farm
Article 11.
(1) A natural person who provides catering services in a household or on a family farm pays an annual flat-rate membership fee for each bed in a room, apartment and holiday home, for each accommodation unit in a camp and camp-resort, and according to the capacity of the facility for Robinson accommodation used for the provision of accommodation services in accordance with the regulation governing the performance of catering activities.
(2) As an exception to paragraph 1 of this Article, a natural person who keeps business books in accordance with special regulations shall pay the membership fee in accordance with Article 10 of this Act.
(3) Persons from paragraph 1 of this article can pay the annual lump-sum membership fee 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, nd the third on September 30 of the current year.
(4) The annual lump-sum membership fee for persons referred to in paragraph 1 of this article is the product of the largest number of beds in a room, apartment and holiday house, i.e. the largest number of accommodation units in a camp and camp-resort, i.e. the capacity in the Robinson accommodation facility in the previous year, which are determined by the decision on approval for the provision of catering services in the household or on the family farm, and the amount of the membership fee for each bed or accommodation unit in the camp and camp-resort, or capacity in the Robinson accommodation facility.
(5) The number of beds, the number of accommodation units and the capacity for Robinson accommodation facilities from paragraph 1 of this article is determined according to data from the eVisitor system.
(6) The amount of the membership fee for each bed in a room, apartment and holiday home, for each accommodation unit in a camp and camp-resort and for facilities for Robinson accommodation referred to in paragraph 4 of this article, the minister responsible for tourism (hereinafter: the minister) prescribed by the ordinance.
Article 13.
(1) The persons referred to in Article 10 of this Act submit to the competent branch of the Tax Administration according to the registered office of a legal person or residence of a natural person summary information on the base for calculating the membership fee in accordance with the provisions of Article 7 of this Law, combined for the registered office of a legal person or residence of a natural person and for business units.
(2) The information referred to in paragraph 1 of this article shall be submitted to the competent office of the Tax Administration on a special form for reporting information for the calculation of membership fees in the tourist community (Form of TZ) or through the eTax system, with the attachment of the summary form at the level of the taxpayer delivered by elaboration by business units or activities.
(3) The form and content of the form referred to in paragraph 2 of this article and the method of submitting the data referred to in paragraph 1 of this article via the eTax system shall be prescribed by the minister with the prior consent of the minister in charge of finance by ordinance.
(4) The person referred to in Article 11, paragraph 1 of this Act submits to the competent branch of the Tax Administration, by January 15 of the current year for the previous year in which he is obliged to calculate and pay the membership fee to the tourist association, a special TZ Form whose form and content the minister with the prior consent of the minister in charge of finance, prescribes by ordinance.
