In the area of the Municipality of Koper, the following individuals must pay the tourist fee pursuant to the Act and the Decree:
- citizens of the Republic of Slovenia and foreign citizens spending the night in an accommodation facility (the so-called overnight tourist fee);
- owners of holiday homes and holiday flats (the so-called flat rate tourist fee);
- owners of vessels with a fixed mooring in tourist ports.
For further explanations and assistance with any issues related to tourist fee, we are available at +386 (0)5 664 62 16 or via e-mail at firstname.lastname@example.org.
- Decree on tourist and promotional fee in the municipality of Koper (Official Gazette of the Republic of Slovenia, no. 41/2018): https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina?urlurid=20182087
- Promotion of Tourism Development Act (ZSRT-1) (Official Gazette of the Republic of Slovenia, no. 13/18):https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2018-01-0541/zakon-o-spodbujanju-razvoja-turizma-zsrt-1
Overnight tourist fee
The overnight tourist fee amounts to:
- €2.00 per person per day – full tourist fee (€1.60 per person per day) + promotional fee (25% of the tourist fee = €0.40 per person per day),
- €1.00 per person per day – full tourist fee (€0.80 per person per day) + promotional fee (25% of the tourist fee = €0.20 per person per day),
On the basis of Article 21 of the ZSRT-1 and Article 7 of the Decree, the hosts must transfer the collected tourist and promotional fee to a special current account of the municipality of Koper no later than on the 25th day of the month for the previous month:
IBAN: SI56 0125 0845 2057 807 (Bank of Slovenia)
REFERENCE: SI19 ID for VAT of the taxable person – 07129
Individuals exempted from the payment of the tourist fee:
The Act also provides for exemptions and partial exemptions from the payment of the tourist fee (and, as a consequence, of the promotional fee). Said exemptions are set out in Article 18 of the Act (https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2018-01-0541/zakon-o-spodbujanju-razvoja-turizma-zsrt-1).
Flat-rate tourist fee
Pursuant to Article 4 of the Decree, the annual flat-rate tourist fee for owners of holiday homes and holiday flats amounts to:
- for a residential area of up to 30m2: EUR 90.00,
- for a residential area between 30 and 50m2: EUR 135.00,
- for a residential area between 50 and 70m2: EUR 180.00,
- for a residential area between 70 and 90m2: EUR 225.00,
- for a residential area above 90m2: EUR 270.00.
Based on Article 6 of the Decree, the following individuals are exempt from paying the flat-rate tourist fee:
- taxpayers whose holiday home or holiday flat is uninhabitable or inappropriate to spend the night in (e.g. a house in ruins, reconstruction, adaptation), which must be proven by the taxpayer using suitable photographic material, appropriate permissions/documents, or an examination of the real property based on an application sent by the taxpayer;
- taxpayers whose holiday home or holiday flat has been rented in the past year, which must be proven by the taxpayer using a photocopy of the personal income tax return related to renting a property, a photocopy of the certificate of submission of the income tax return to the Financial Administration of the Republic of Slovenia, and the registration of (at least) temporary residence of the lessee at the address of the aforementioned holiday home or holiday flat;
- owners of a holiday home, holiday flat or vessel with a fixed mooring in a tourist port whose domicile is in the Municipality of Koper.
The taxpayers must transfer the tourist fee to a special account set out in the decision they received, within the deadlines defined by the Act or within the deadline set out in the decision.
If a taxpayer becomes the owner of a holiday home or holiday flat during the year, a proportionate amount of the flat-rate tourist fee amount shall be charged.
Owners of vessels with a fixed mooring in tourist ports
Based on Article 10 of the Decree, the operator of the tourist port must, in the name and for the account of the municipality, collect a tourist fee from the owners of vessels who must pay said flat-rate annual tourist fee.
Said flat-rate annual tourist fee for owners of vessels with a fixed mooring in a tourist port amounts to:
- for vessels of up to 8m in length: EUR 30.00,
- for vessels from 8m to 12m in length: EUR 60.00,
- for vessels over 12m in length: EUR 90.00.
The operator of a tourist port concluding contracts on leasing tourist moorings in tourist ports with vessel owners must provide the municipality with information on the contracts concluded in the previous year (first name, last name, and domicile of the vessel owner, ID for VAT of the vessel owner, vessel length, and the lease period for the fixed mooring in the tourist port) to the municipality every year, no later than 28 February (e.g. until 28/02/2020 for 2019). Based on this information, the municipality shall issue a uniform decision for the payment of the tourist tax to the operator of the tourist port. The municipality also needs this information in order to set up and maintain an evidence of the vessel owners.
- e-Tourism: https://www.ajpes.si/eTurizem;
- Tourist Fee application: www.ttaksa.si;
- Registry of accommodation facilities:
- Reporting on guests and overnight stays:
- Entering the lessors into the registry: