If you rent out an apartment in Croatia, a flat-rate business is the simplest legal path.
What is a flat-rate business
A tax regime where you pay a fixed amount of tax per bed per year. No bookkeeping, no accountant, no VAT.
Who qualifies
You can if you have up to 20 beds. Exceed the limit and you must switch to regular income-based business.
How much does it cost
Roughly €150-350 per bed annually. Two installments: 50% by July 15, 50% by December 15. Plus tourist tax: €0.25-1.30 per person/night.
Registration — step by step
Step 1: Categorization certificate from local government. Step 2: Business registration in the trade registry. Step 3: Register with eVisitor system. Step 4: Open a business bank account.
eVisitor
Every guest must be registered within 24 hours.
Penalty for non-registration: up to €2,600. Not worth the risk.
Common mistakes
Mistake 1: Not registering Booking guests — Booking does NOT register guests for you. Mistake 2: Not paying tourist tax for children 12-18 (they pay 50%).
Mistake 3: Renting without categorization — fine up to €15,000.
Organize your bookings in one place. Aparto tracks all your bookings and statistics.