Collection and payment of tourist tax

The procedure of collecting and paying tourist tax

Legal public and private entities, sole entrepreneurs, private individuals and farmers who accommodate tourists, must collect tourist tax in the name and for the account of the municipality when they receive payment for accommodation or on the last day of accommodation at the latest.

Tourist tax must be collected and paid for tourist accommodation also if the services are not charged. If the tourist is exempt from payment of total or part of tourist tax, the reason for exemption must be entered in the register that is managed in accordance with the regulations on residence registration.

The collected tourist tax must be sent by the owners of accommodation units to the municipality's account until the 25th day of the month for the previous month.

The owners of accommodation services are until 25th day of the month obliged to submit to the municipality and tax authority a monthly report which must indicate the number of nights and the amount of the collected tax.

The owner of the accommodation unit must keep records on tourist tax that is managed in the register of guests in accordance with the regulations that apply for residence registration. The register must also show the number of nights of an individual guest or tourist besides the data that are determined by regulations on registering the residence.

The competent tax and municipal inspection authority controls the collection and payment of tourist tax and keeping records. The appeal authorities are the Ministry of Finance or the mayor.

Compulsory enforcement of tourist tax is carried out by the competent tax authority. If the owner of the accommodation facility does not pay the tourist tax in the time and prescribed manner, the municipality informs the competent Financial Administration to implement a compulsory enforcement of the tourist tax. Based on the message, the tax authority issues a decision imposing on the owner to send the unpaid tourist tax in 25 days and pay legal default interest. If the owner does not pay the unpaid tourist tax and legal default interest in the mentioned period, the unpaid tourist tax and legal default interest are compulsorily enforced under the regulations on compulsory enforcement of tax.

The tax for owners of holiday houses and vessels

Municipalities can determine that the tourist tax is paid by the owner of the holiday house or apartment on a tourist area for own purposes or for accommodating other persons if: 

  • more than 100,000 overnight stays were spent on its area or
  • there are 1500 beds in accommodation facilities on the municipality's area and
  • there are at least 200 holiday houses or apartments on the area of the municipality. 

The owners of holiday houses or apartments pay tourist tax in annual lump sum that is determined in accordance with the Promotion of Tourism Development Act, whereby the lump sum cannot exceed 400 points for an individual bed. Tourist tax is paid until 31 March for the previous year.

The municipalities can determine that the tourist tax is also paid by the owner of the vessel, moored in a tourist port – marina for own accommodation and other persons. Persons who are accommodated on a vessel which is permanently moored in a marina, pay tourist tax in annual lump sum which is determined in accordance with the Promotion of Tourism Development Act, whereby the lump sum cannot exceed: 

  • 800 points for a vessel up to 10 m long,
  • 1.200 points for a vessel longer than 10 m. 

The annual lump sum is paid by the lessee of the permanent mooring in a marina until 31 March for the previous year.

The amount of the tourist tax is determined by the municipality in the range from 3 to 11 points. The amount of tourist tax is calculated to multiply the number of points with the value of the point. The value of tourist tax point is EUR 0.115. The Government of the Republic of Slovenia can harmonise the tourist tax based on the movement of consumer prices once a year

Supporting evidence

Records on paid tourist tax;

records of exemption of tourist tax payments

Last updated: 18. 07. 2016