engleski

Hotels in the System of Valued Added Tax

The topic of this paper is the value added taxation system of the hotel industry in Croatia. Hotel trade/industry is a service activity with the main task of satisfying the needs for accommodation, drink and food. The number of hotels in Croatia is increasing year after year thanks to successful tourist seasons in the last years. Hotel is an institution, tourist establishment intended for providing services of accommodation and nourishment for their guests, the users of services. Catering industry can be done by corporation/company, cooperative society, artisans and tradesman who comply with the terms for doing the business. Specific catering services could be done by a physical person –the citizens or the members of rural economy. The present rate of valued added tax in the services of accommodation, accommodation with breakfast, half board or full board in hotels and the establishments is 13%. A caterer is obliged to make out a receipt for every service with an emphasis on type, price and the amount of provided services. In this paper a number of changes that have taken place in the value added tax taxation in the hotel industry will be shown. A sojourn tax will also be mentioned in addition. The amount of the sojourn tax, which is not taxable, must be added to each receipt for hotel accommodation.

valued added tax, tax rate, hotel, sojourn tax

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