Persons who provide catering services in the household or on the family farm must submit to the competent Tax Administration a special TZ2 form by January 15 of the current year for 2022, according to the data on the number of beds from the previous 2021, reports HrTurizam.hr.
According to the instructions for filling in published by the Ministry of Tourism and Sports (MINTS), it should be noted that in point 17 of the TZ2 form, the total amount of receipts from the traffic records from 2021 is entered.
The annual lump sum membership fee can be paid 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, and the third on September 30 of the current year.
Exceptionally, persons who will obtain a decision on approval for the provision of catering services in households or family farms for the first time in the current year (2022) shall submit the TZ2 form within 15 days of the enforcement decision on approval for providing catering services, and the lump sum membership fee is paid once until December 31 of the current year.
The number of beds, the number of accommodation units, and the capacity for accommodation facilities for persons providing catering services in the household or on the family farm are calculated according to data from the eVisitor system and determine the payment of the tourist membership fee for 2022.
Renters who are non-residents must submit the TZ2 form to the Tax Administration, Branch Office for non-residents, Avenija Dubrovnik 32, 10000 Zagreb. Please note that landlords who have obtained a decision to deregister the provision of catering services in the household by 31 December 2021 are not required to submit the TZ2 form.
Taxpayers referred to in Article 10 of the Tourist Membership Membership Act shall continue to submit the TZ1 form by the end of February or April.
The TZ2 form that has to be submitted by 15 January 2022 refers to the period from 01/01/2022 to 31/12/2022. For any additional questions, please contact your tourist board.
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