An increasing number of foreign citizens rent out accommodation on Krk. The rules, obligations and procedures are the same for all hosts, but non residents often face additional administrative challenges, especially when they are not physically present in Croatia. Here we provide an overview of the most important obligations and procedures for non residents, clearly organised by topic.

Operating and Taxation Options

Non residents who rent out accommodation in Croatia can operate in three different ways. The differences lie in tax obligations, VAT treatment and the way income is recorded, especially when Croatian travel agencies are involved.

The first option is the classic model in which a non resident is registered as a taxpayer in Croatia. In this case, they are required to calculate and pay VAT according to Croatian regulations, obtain a Croatian tax number (OIB), keep the prescribed records and submit tax returns. This model is the most complex, but it is necessary for those who want to operate independently and maintain full control over all sales channels.

The second option is operating through a Croatian travel agency that assumes the tax obligation on behalf of the host. In this model, the host does not enter the VAT system because the agency in Croatia calculates and pays VAT, issues invoices to guests and handles the required documentation. This model is particularly practical for non residents as it reduces administrative obligations and the risk of errors.

The third option becomes available from 1 January 2025 and relates to changes connected to the EX number. A non resident can operate through a Croatian agency without entering the VAT system and without the obligation to pay VAT, provided that the rental is conducted exclusively through that Croatian agency. The EX number is being reintroduced as a tax solution for non residents, with significantly simplified administration.

Accommodation Categorisation

Without categorisation, it is not possible to legally rent out accommodation in Croatia. To obtain the official decision, the property must meet the minimum technical and safety requirements, provide the necessary documentation and include all mandatory elements, depending on the type of accommodation. During the procedure, authorities check the size of the units, equipment, safety standards, number of sanitary facilities and overall readiness for guests. After the inspection by the competent office, a categorisation decision is issued, which serves as the foundation for further operation.

Tourist Tax and eVisitor

All non residents who rent out accommodation must use the eVisitor system. All guests are registered in it, obligations are recorded and the official business records are maintained. The system is mandatory, regardless of who physically handles the administration.

The tourist tax can be paid as a flat rate or per overnight stay, depending on the operating model. Most non residents choose the flat rate because it is simpler and offers predictable costs. It is possible to authorise another person to access eVisitor, which is the most common solution in practice as it greatly simplifies remote property management.

Banking and Administrative Requirements, and Accounting

To receive payments, work with agencies and operate correctly, a Croatian bank account is usually required. Non residents often use accounting services to ensure that VAT, the tourist tax and other obligations are properly recorded.

In addition to the bank account, it is important to complete all administrative steps, including registering as a host, obtaining eVisitor login credentials, submitting the required registrations to the Tax Administration and issuing authorisations for persons who will manage the property on their behalf. Good administrative preparation reduces the risk of unnecessary fines or procedural difficulties.

Property Management and Logistics

Since non residents usually do not stay on Krk permanently, it is essential to have reliable and consistent on site support. Property management requires regular inspections, handling minor issues, preparing the accommodation, maintaining the pool and outdoor areas, and responding quickly to unexpected situations. This includes organising cleaning, coordinating guest arrivals and departures, supplying necessities and maintaining timely communication.

S obzirom na udaljenost, većina nerezidenata posao delegira specijaliziranim servisima ili pouzdanim lokalnim suradnicima koji mogu intervenirati kad god je potrebno.

Recommendations

The most important recommendation for non residents is to choose a reliable person or professional service that can take care of all aspects of the rental process. From administration and communication to cleaning, maintenance and emergency interventions, professional support saves time, reduces stress and ensures that the property operates smoothly without interruptions.

Good organisation, strong connections with local partners and regular maintenance are key elements of successful, stress free and profitable remote hosting.