At the 10th Session of the Parliament held on November 21, 2018, the final proposal of the Law on Amendments to the Law on Income Tax was extinguished.In the discussion at the Committee, it was noted that the Government of the Republic of Croatia with the Final Law on Amendments to Income Tax regulates the amount of the lump sum if local government units do not make a decision on the lump sum income tax for renters in tourism per bed or accommodation unit in the camp. . Legislative changes regulate the range of this lump sum. The lump sum may not be less than HRK 150 or more than HRK 1.500. By the way, so far the lump sum was 150 kn. The Government of the Republic of Croatia regulates that in cities and municipalities that do not determine the amount of this lump sum, it amounts to HRK 750.However, interestingly, if the towns and municipalities do not make a decision on the amount of the lump sum, which is lowered to the local level by the new law because so far the decision on the amount of the lump sum was made by the Ministry of Tourism, the Government of the Republic of Croatia regulates of that lump sum it amounts to HRK 750.It was further stated that such lump sums should be earned as revenues of local governments where the property is located and not where the owner has registered residence. This type of real estate represents a burden for the infrastructure of local self-government units due to the large influx of tourists over the summer without adequate financial compensation. The proponent replied that such lump sums were related to the residence of the property owner and not to the place where the property is located.More information/TRANSITIONAL AND FINAL PROVISIONS TRANSITIONAL AND FINAL PROVISIONSArticle 30(1) Representative bodies of local self-government units are obliged to make decisions from Article 2019 of this Act for 17 which will prescribe the amount of flat tax per bed or per accommodation unit in the camp by 31 January 2019 and submit them to the Tax Administration no later than until February 15, 2019. The adopted decision shall be applied until a new decision is made in accordance with Article 17 of this Act.(2) If the representative body of the local self-government unit does not make a decision within the prescribed time limit, the amount of the flat tax per bed or per accommodation unit in the camp shall be determined in the amount of HRK 750,00.(3) Article 14 of this Act shall apply when determining the annual income tax for 2018 and onwards. Furthermore, it was said in the discussion that the decision on the amount of the lump sum is determined by the local self-government unit, and the funds from renting real estate in tourism are received by the local self-government unit where the property owner is registered. In this way, one local government unit affects the revenues of another local government unit. It is also pointed out that such real estate is rented in tourism and no holiday home tax can be charged for it. It was pointed out that such a problem is particularly pronounced in small places on the sea and the coast, where most renters do not have a permanent residence, so small places have no income from it. The proponent replied that this was a factual situation under the Income Tax Act. Among other things, it was noted that for non-resident foreigners as owners of real estate in tourism, revenues go to the budget of the local government unit where the property is located.The Act was passed at the 10th session on November 21, 2018 with 79 votes in favor, 51 against, 1 abstention, and the Income Tax Act, which will enter into force on January 1, 2019.So, the summary of everything is how the final bill gives local governments the opportunity to make decisions on the amount of flat tax payment per bed or per accommodation unit in the camp in the proposed range from 150,00 to 1.500,00 kuna. If they do not make a decision on the amount of the flat tax, it is determined in the amount of HRK 750,00.Hosts in family accommodation, talk to your representatives in municipalities and cities, to your representatives you have chosen in local and county elections, about the amount of sojourn tax and make sure the decision is made, so that later we would not know.Side dish: FINAL PROPOSAL OF THE LAW ON AMENDMENTS TO THE LAW ON INCOME TAX Article 17In Article 57, after paragraph 2, new paragraphs 3, 4 and 5 are added as follows:”(3) In the case referred to in paragraph 2 of this Article, the representative body of the local self-government unit is obliged to issue a decision prescribing the amount of flat tax per bed or accommodation unit in the camp, which may not be less than HRK 150,00 or more than HRK 1.500,00.(4) The decision of the representative body of the local self-government unit referred to in paragraph 3 of this Article may be changed no later than 15 December of the current year, and shall apply from 1 January of the following year. per bed or per accommodation unit in the camp.(5) Local self-government units shall submit the decision of their representative body referred to in paragraph 3 of this Article to the Ministry of Finance, Tax Administration within eight days from the day of its adoption for publication on the Tax Administration website. “.