TOURIST MEMBERSHIP FEE

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1. Do I have to pay the tourist board?

How to know if I pay: New amendment to the Law on Membership Fees in Tourist Boards (valid from January 1, 2021) You are required to pay the said membership fee if one of your registered activities is is on the list of activities you can find on the pages of the Act , and are also written later in this page.

Enter all registered activities from the trade and if only one of them is on the list activities for which a membership fee is paid, then you are required to pay a membership fee on a full annual basis receipts, regardless of which activities the receipts are earned from.

How much does it cost you?

The membership fee is paid according to predetermined rates, depending on which group your registered the activity belongs to. There are 5 groups. For example, you are engaged in the accommodation service and you have earned 200,000.00 kn per year. The first thing you need to check is which group your business is in. Accommodation services you can find in group 1.

The rate for paying the membership fee for the first group is 0.14212% (note, this is a percentage, you need this first divide by 100 to get a decimal number (0.0014212) because that's the number you multiply yours by receipts. So, for annual receipts of HRK 200,000.00, you pay HRK 284.24. This is an annual amount membership fees.

According to paragraph 1 of Article 5 of the Act on membership fees in tourist boards (OG 52/19, 144/20) membership fee the tourist board is obliged to pay a legal and natural person who performs the following activities, that is, it provides the following services classified according to the National Classification of Activities:

  • 1st GROUP
    • 49.31 Urban and suburban passenger land transport
    • 49.32 Taxi service
    • 49.39 Other passenger land transport, d. N.
    • 50.1 Sea and coastal passenger water transport
    • 51.10 Passenger air transport
    • 52.23 Service activities incidental to air transportation
    • 55 Accommodation
    • 56 Food and beverage service activities
    • 65.12 Other insurance, namely: insurance of children and schoolchildren against the consequences of an accident and special insurance for young people against the consequences of an accident; insurance of guests, visitors to events, picnickers and tourists from the aftermath of the accident; travel health insurance; tourist insurance; providing assistance during the trip, outside the place of residence or residences; other tourism risk insurance; owner liability insurance or marina users; guarantee insurance (guarantee of guarantee for package arrangements); travel cancellation insurance
    • 66.12 Activities of securities and commodity contracts (exchange office activities)
    • 68 Real estate activities
    • 73.11 Advertising agencies, namely: creation of advertising campaigns (creation of advertisements in newspapers, magazines and other media, creating advertisements in the open space, advertising from the air, arranging stands and other facilities and spaces) and conducting marketing campaigns and other advertising services aimed at attracting and retaining customers (marketing at point of sale, direct mail advertising and marketing consulting)
    • 77.21 Renting and leasing of recreational and sports goods
    • Travel agencies, tour operators and other reservation services activities related to them
    • 82.3 Organization of meetings and trade fairs
    • 92 Gambling and betting activities
    • 93.12 Activities of sports clubs
    • 93.21 Amusement and theme park activities
    • 93.29 Other amusement and recreation activities
  • 2nd GROUP
    • 50.3 Carriage of passengers by inland waterways
    • 52.29 Other transportation support activities
    • 61 Electronic communications
    • 77.11 Renting and leasing of cars and light motor vehicles
    • 77.34 Renting and leasing of water transport equipment
    • 77.35 Renting and leasing of air transport equipment
  • 3rd GROUP
    • 45.20 Maintenance and repair of motor vehicles
    • 53 Postal and courier activities
    • 59.11 Manufacture of films, video films and television programs
    • 59.14 Film screening activities
    • 81.30 Landscaping and maintenance services
    • Performing arts
    • 90.04 Work of art objects
  • 4th GROUP
    • 45.1 Sale of motor vehicles
    • 45.32 Retail trade of motor vehicle parts and accessories
    • 45.40 Sale, maintenance and repair of motorcycles and related parts and accessories motorcycles
    • 47 Retail trade, except of motor vehicles and motorcycles
    • 58.11 Publishing of books
    • 58.13 Publishing of newspapers
    • 58.14 Publishing of journals and periodicals
    • 58.19 Other publishing
    • 59.13 Distribution of films, videos and television programs
    • 59.2 Sound recording and music publishing activities
    • 60 Broadcasting
    • 74.1 Specialized design activities
  • 5th GROUP
    • 45 Wholesale and retail trade of motor vehicles and motorcycles; repair of motor vehicles and motorcycles
    • 45.31 Wholesale trade of motor vehicle parts and accessories
    • 46.2 Wholesale of agricultural raw materials and livestock
    • 46.3 Wholesale of food, beverages and tobacco
    • 46.4 Wholesale of household goods
    • 46.5 Wholesale of information and communication equipment
    • 46.6 Wholesale of other machinery, equipment and supplies
    • 46.7 Other specialized wholesale trade
    • 46.9 Non - specialized wholesale trade.

2. At what rates do you pay the membership fee?

If you belong to one of the groups, then you pay the membership fee to the tourist board according to the following feet:

Group Rate
The first group 0.14212%
The second group 0.11367%
The third group 0.08527%
The fourth group 0.02842%
Fifth group 0.01705%

3. Membership fee basis

According to paragraph 4 of Article 7 of the Law, membership fees in tourist boards, craftsmen with flat-rate taxation calculate the obligation for membership fee to the tourist community according to the total receipts (the amount you enter in the PO-SD form).

You can find this in Article 7, paragraph 4 of the Law on Membership Fees in Tourist Boards:

"By way of derogation from paragraph 2 of this Article, for taxpayers of income tax from self-employed activities that determine the tax base in a lump sum, The basis for calculating the membership fee is the total realized receipts. "

4. Calculation for membership fee

We have prepared a calculator for you to calculate your membership fee for the tourist board. It what you need to do is enter the total amount of receipts (the amount you put in the PO-SD form), and the group to which your registered business belongs.

Enter the total amount of accrued charges in the first row receipts in the year for which you are billing.

Enter the group number to which you belong in the second line and which you can check out at the top of this page.

Enter the total amount of received receipts.

Enter the number of the group you belong to. Acceptable numbers are 1,2,3,4 and 5.

R. BR. OPIS IZNOS
1 OSNOVICA (članak 7. Zakona)

2 STOPA (članak 6. Zakona)

3 OBRAČUNANI IZNOS (r. br. 1. x r. br. 2.)

4 Umanjenje članarine na područjima općina i gradova
– potpomognutim područjima I. razvojne skupine
5 Umanjenje članarine na područjima općina i gradova
– potpomognutim područjima II. razvojne skupine
6 Umanjenje članarine na područjima općina i gradova
– potpomognutim područjima III. razvojne skupine
7 Umanjenje članarine na područjima općina i gradova
– potpomognutim područjima IV. razvojne skupine
8 UKUPNO UMANJENJA NA POTPOMOGNUTIM PODRUČJIMA –
članak 8. stavak 4. Zakona (r. br. 4. + r. br. 5. + r. br. 6. + r. br. 7.)
9 OBRAČUNANI IZNOS NAKON UMANJENJA (r. br. 3.- r. br. 8.)

10 UPLAĆENI PREDUJAM
11 RAZLIKA ZA UPLATU (r. br. 9. - r. br. 10.)

12 RAZLIKA ZA POVRAT (r. br. 10. - r. br. 9.)
13 MJESEČNI PREDUJAM ZA NAREDNO RAZDOBLJE –
članak 10. stavak 1. Zakona (r. br. 9. / broj mjeseci)

14 JEDNOKRATNA UPLATA – članak 10. stavak 3.
Zakona (r. br. 13. x 12)
15 JEDNOKRATNA UPLATA – članak 10. stavak 3.
Zakona (r. br. 13. x 12) - IZNOS

5. When do you pay the membership fee?

a) Membership obligation

TZ 1 form is sent together with PO-SD form by 15.01 of the current year for the previous year (for example, by 15 January 2021, the PO-SD and TZ1 form for 2020 will be sent). By the end of that month, you pay the calculated membership fee from the TZ 1 form, line 11.

b) Advance payment obligation

When calculating your membership fee, in the TZ 1 form you additionally calculate the amount of the monthly advance payment for membership fees. In translation, except that you will calculate and pay you pay the membership fee for the previous year and the advance membership fee for the current year. Think of this as subscription to pay membership fees (as you pay income tax advances).

So, if during 2021 you pay HRK 284 in advance by the end of the year, and by calculating a new tourist membership fee obligations at the end of the year calculated that your obligation was actually pr. 300 kn, then you will only pay the difference between 300 and 284 kn, or 16 kn.

You can make an advance payment in 2 ways:

1) Once a month during the year

In the figure below, the annual liability in the amount of HRK 284.24 has been calculated. To calculate the amount monthly advance, this amount should have been divided by 12 (number of months in the year). This resulted in an amount of HRK 23.69. This is the amount that the Tax Administration will borrow on tax-accounting card every month and the lump sum is required to pay that amount If we do not choose the option to pay once, then the Tax Administration will charge us 23.69 kn every month, so you will pay until the last day of the month for the current month.

If you want this method of calculation and payment, then when compiling the Tourist Board 1 line 14 and 15. you leave blank.

2) One payment for the year

According to Article 10, paragraph 3, the total annual membership fee advance may be paid once, within to pay an advance for the month in which the Tourist Board Form was submitted, ie by the end of February of the current year at the latest (taxpayers income tax)

So if you want to pay the full amount of the down payment at once, then you need to choose there possibility in TZ 1 form (as in the picture below) and pay no later than the end of February.

If you do not do this, the Tax Administration will charge you an advance every month, but no one will does not prevent you from paying the full amount at once anyway. In this case, you will be able to see the subscription on your tax-accounting card, which will be decrease each month as the IRS will charge your liability for an advance in installments, ie once a month.

If you want this method of calculation and payment, then when compiling TZ 1 you must fill in lines 14 and 15. In line number 15 you put the amount you get when you multiply the amount of the advance by 12.

6. What a payment order looks like ?

Payer model 99
Call number you can leave blank
IBAN for payment Copy from eTax (see steps below)
Recipient model HR67
Recipient number reference Craft OIB
Amount According to the calculation from TZ 1 form
Purpose code GOVT
Purpose of payment Membership fee for tourist boards

Below is a look at how to generate a barcode payment order membership fees.

  • 1 Select the tax accounting card.
  • 2 Click show.
  • 3 Select from list 2715 - membership fee tourist. together.
  • 4 Click Generirajte podatke za uplatu
    After selecting 2715 - Click Generirajte podatke za uplatu.
  • 5 Choose your municipality.
  • 6 Once you have selected a municipality, click Odaberi.
  • 7 Click once more Odaberi.
  • 8 Payment order
    Na kraju se formira nalog u kojem upišete svoj dug, nakon čega kliknete Izmijeni kako bi se formirao bar kod.

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