Tourist Accommodation Registration

You submit the notification for carrying out hospitality activity to the competent local government body eight days before starting (Article 77). A natural person states personal data, the address of the property, type of service, requested category and number of beds. Attach proof of ownership, a copy of your ID card, a statement of compliance with minimum technical requirements, the completed checklist for the requested category and the form for entry in the Central Tourist Register.

The competent local government body issues the CTR entry decision within eight days of the notification (Article 78). Household services may be provided on the basis of this decision (Article 100(6)). An inspector checks compliance within 15 days of the decision (Article 77(7)). Report any change of registered data in writing within eight days.

The request for the category (stars) is submitted to the local government body at the latest five days after receiving the CTR entry decision (Article 84(10)). The request contains the name, address and telephone number, the type, name and address of the property, the number and date of the CTR entry decision, the year of construction or last reconstruction, the capacity (number and structure of units and beds), the category requested and a signature (Article 126 of the Rulebook). Attach the completed checklist as a statement of compliance (Annex 3 of the Rulebook, for rooms, apartments and houses for rent to tourists) and proof of payment of the fee. The category decision is issued within 15 days of a proper request and is valid for three years (paras. 11–12). A flat for rent to tourists is not subject to categorisation (para. 1).

Rental income is income from property (Article 34 of the Law on Personal Income Tax) and the tax rate is 15% (Article 10(3), consolidated text with amendments up to OG MNE 160/25). Standard costs are 30% of income; for renting rooms, apartments, houses and holiday flats to tourists, 50% if tourist tax has been paid, or 70% with a contract with a travel agency or organisation and at least 60 days' occupancy (Article 35). The annual return is filed by the end of April (Article 43).

You collect tourist tax from the guest at the same time as the accommodation charge (Article 4 of the Law on Tourist Tax). The municipality sets the amount by regulation in the range of €0.10 to €1.00 (Article 7), and for household accommodation the municipality may set a lump sum (Article 5). Submit a report on the number of guests and tax collected by the 15th of the month for the previous month (Article 5) and pay the funds within five days after each 15-day period (Article 6).

Report the tourist's arrival to the local tourist organisation within 24 hours of arrival and deregister within 24 hours after departure (Article 7b of the Law on Tourist Tax). Foreign nationals are additionally reported to the police within 12 hours of arrival (Article 97(2) of the Law on Foreigners). You send the report electronically or, if there are no technical possibilities, through the tourist organisation or to the police in writing. Household accommodation providers may send reports electronically or through the tourist organisation, without a police certificate (Article 99). Keep a guest book, display prices and the tax amount, issue an invoice and insure guests against accidents. Submit data on capacity, number of tourists and overnight stays by the tenth of the month for the previous month (Article 101 of the Law on Tourism and Hospitality).