Hvar Info

Guidelines for renting out privately

By vivian grisogono 20 February 2014

An overview of your obligations when you rent out your property.


Offering hospitality in privately owned property:

Types of rental property

- room (soba), apartment (apartman), holiday home (kuća za odmor)

- maximum 20 beds, excluding folding beds (pomoćni kreveti)


A camp with up to 10 camping spots, for 30 guests not counting children under 12

Registration is compulsory

The Certificate of Registration and Categorization is the basis for renting

registration must be updated for every change made in the services provided

Your obligations following registration:

1. Place the official blue plaque on or near entrance to property showing type of accommodation and category (in stars)

         - when ordering the plaque, you must supply a copy of your Registration Certificate and the exact address of the rental property.

(2013 prices for the plaque: 395 kn private renter, 690 kn companies or firms)

The payment slip serves as proof of application during period before arrival of plaque, and should be shown if the Inspectors appear, otherwise a fine is payable.

2. Place a notice inside each rental property, on the back of the entrance door or on a wall nearby) stating the type and category of the property

3. Compile a price list to display in the property

         - price by individual choice

         - state type and category of property

         - prices in kunas, but can put euro equivalent in brackets

         - state the tourist rating of the area (A-D or nerazvrstano)

         - state the seasonal tourist tax rate

         - if tourist tax is included in price, this must be stated

         - if any changes have to be made to your price list, make a complete new one. There is a fine if you have two price lists

         - any discounts offered must be included in the price list

         - if you are in the VAt system and VAT is included in the prices, this must be stated at the foot of the price list

(The price list doesn’t have to be approved by the State Inspectorate any more)

4. If you rent within your own residential property, you have to produce a certificate every April showing that no-one who lives there is suffering from a mental or infectious illness. If you offer meals, you must have a Health Record Book, which is issued on the basis of a health check and must be renewed every six months.

5. If you offer meals, you must display a detailed description of the foods and drinks on offer. (The food list does not have to be approved by the State Inspectorate.)

6. Issuing receipts

A receipt must be issued for every payment made by each guest. This is given to the guest, or, if the arrangements have been made through a tourist agency, to the tourist agency,

The receipt must contain the following information:

         - place and date of issue, receipt number;

         - name of the renter, address and OIB / personal identity number;

         - type and amount of services or products provided;

         - price of services or products provided;

         - VAT / PDV amount, if you are in the VAT system;

         - amount of discount, if applicable;

         - total bill, as price for services

If you are not in the VAT / PDV system, you have to state this at the bottom of the bill: „gospodarstvo (ili domaćinstvo) nije u sustavu PDV-a“ or „poduzetnik nije u sustavu PDV-a“

NB: do not include VAT / PDV if you are not in the system. If you include it by mistake, you are liable to pay the VAT amount.

If you are in the VAT / PDV system, give the total price charged plus the amount for the VAT/ PDV separately.

If you pay the visitor’s tax as an annual fee, you must state on the bill that the charge is included in the price: „Boravišna pristojba uključena u cijenu“

For cash payments you can issue a receipt using a receipts book (paragon račun, paragon blok).

Book keeping

Business records - this is a special book (Knjiga Evidencija prometa) issued by “Narodne novine”, number UT-IX-360. You must enter in this book all receipts which you have issued to guests or agencies.

Guest records - these can be logged in another book issued by “Narodne novine”, number XII-46. If you keep the listing in a book, it’s best to use a new book each year. Guest records can be kept on a computer instead of a book, in table form according to the Rule-Book. Guest records must be kept for two years. (They no longer have to be approved by the State Inspectorate)

Registering guests at the Tourist Office

All guests, Croatian or foreign, must be registered at the local Tourist Office within 24 hours of arrival. This can be done in person, using the form UT-XII-51, or by fax or e-mail using the same format. It can also be done online.

Registering foreign guests at the Police Station

All foreign guests must be registered at the local police station within 24 hours of arrival.

Previously, this was done in person, using the form UT-IV-164, or online. Now it is usually done by the local Tourist Office, so in most cases you do not have to do a second form beside the one for the Tourist Office itself.

NB Registration of guests has changed since the introduction of the eVisitor system in 2016. For up-to-date instructions, please refer to your local tourist office.

Paying the visitors’ charges

The fee for having guests can be paid annually. The amount depends on the number of beds available for rental and the tourist level of the area.

If you have a maximum capacity of 2 bedrooms, an apartment or house with four beds and the average occupancy in private accommodation in your area is less than 40 days, you can choose to pay a fee per guest per night. Information as to whether this applies in your area is obtainable from your local Tourist Office.

The annual fee can be paid in a single payment or as three instalments, due on July 31st, August 31st and September 30th.

Payments per guest per night are made twice monthly, on the 1st and 15th of each month for the preceding period.

Companies or firms pay the nightly fee.

Information on the charges and how to pay is available from your local Tourist Office.

Tourist Board Fee

The Tourist Board membership fee is charged as a percentage of the overall annual income earned by the renter according to a formula taking account of the tourism category of the area.

For private renters, the form TZ for the preceding year must be presented to your Tax Office by the end of February each year.

For companies and firms, the amount due is calculated by the accountant, who will present the appropriate form to the Tax Office.

Tax obligations

Annual tax

Renters pay an annual tax on the basis of the number of beds (excluding folding beds), as given in your Registration Certificate. The amount is linked to the tourism category of your area.


If your total annual income from tourist services exceeds 230,000 kn, you go into the VAT /PDV system the following year, and then have to charge VAT on all the services you provide.

The VAT rate was 10% for accommodation and meal services, but went up to 13% on January 1st 2014.

NB: If you are a private renter and enter the VAT system, having earned over 230,000 kn in the year, you also go into a different income tax bracket, and can no longer simply pay an annual tax based on number of beds. (You can still pay the visitors’ tax annually.)

RTV subscription

By law since December 8th 2010, if you offer tourist services and pay the monthly charge for radio and TV in rental accommodation, you have the right to use three more receivers in the same building without paying extra fees.


Private renters are not obliged to have an official rubber stamp, but can use one if desired. To have one made, the renter must show the official Certificate of Registration.

Fiscal till?

Renters who pay the annual charges are not obliged to have a fiscal cash-register.

The fiscal till is compulsory for those who enter the VAT/PDV and income tax systems and cease to pay the annual tax charge.

Renters with a company or firm who earned between 149,500 and 230,000 kn in 2012 no longer belonged in the annual charging system, but had to enter the fiscal system as from January 1st 2013.

Renters whose income was under 149,500 kn in 2012 continued to pay the annual tax charge, but from July 1st 2013 had to start issuing fiscal receipts from a special book (Knjiga uvezenih računa) stamped by the Tax authorities.

Guest insurance?

Renters have no legal obligation to insure guests against accidents. However, taking out such insurance is a wise precaution, as well as demonstrating due care towards your guests.

Can pensioners do rentals?

Pensioners can offer tourist services without having to freeze their pensions, so long as they do so as private individuals. If they form a company or firm, they have to freeze their pensions and pay the pension and health dues.

What do the Inspectors require?

The Registration Certificate for offering hospitality services

The Accounts Record Book (Knjiga evidencija prometa)

The list of guests registered at the Tourist Office and the Police Station.

The renter’s medical certificate of health valid to the end of April for each year.

Visible price list in each residential unit.

The official plaque displayed on the main entrance.

All the receipts issued to date in the year, in order.

Proof of payment of the visitors’ fees, annual or nightly.

Proof of payment of the annual tax charge.

Proof of payment of subscription to the Tourist Board.

New requirement: Certificate of Energy Efficiency:

Properties for rent or sale must have an Energy Certificate. This requirement has been introduced by stages, and the deadline for private rental properties to obtain one is January 1st 2016. 

The information given here is largely based on advice set out in Croatian by Robert Baćac on the website:http://www.bale-valle.hr/utilus/obveze_iznajmljivaca.pdf translated by Vivian Grisogono (2014, amended 2017)


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