GUIDELINES FOR REGISTRATION AND CATEGORIZATION OF ACCOMMODATION IN GACKO

In an effort to improve efficiency and simplify the process of registration and categorization for accommodation providers — including those offering apartments, rental rooms, holiday homes, and rural households — the Tourist Organization of the Municipality of Gacko has issued a concise guide aligned with recent amendments to the Law on Tourist Tax.

These legal amendments now require individuals who provide hospitality services as private citizens to submit a monthly report on the number of overnight stays. This report must be delivered to the tourist organization with which they have a service agreement by the 15th of each month for the previous month.

In addition to this report, providers must also submit copies of the MP-IBT form (Monthly Tourist Tax Report), which is already submitted to the Tax Administration of the Republic of Srpska. All reports can be submitted either electronically to the email address jutoog@gmail.com or in person at the offices of the Tourist Organization in Gacko.

The primary goal of this initiative is to integrate all accommodation providers — current and prospective — into the legal system, thereby moving them out of the so-called “grey market.” The guide aims to clarify the registration and categorization process for all interested parties, reducing legal ambiguities and improving overall compliance.

This measure also seeks to decrease the number of private accommodation providers — whether individuals, entrepreneurs, or those renting rooms in their homes or apartments — who currently operate outside the legal framework and, therefore, face potential sanctions from inspection authorities. In the coming period, increased monitoring and enforcement are expected in this sector of the tourism economy.

The Tourist Organization of Gacko emphasizes that individuals offering accommodation in a single facility with up to 15 beds qualify as private citizens and must register accordingly. However, those operating as legal entities or self-employed entrepreneurs must adhere to the full registration process and are required to report guests and pay the tourist tax on a monthly basis.

Starting January 1, 2025, a new Law on Tourist Tax (Official Gazette of RS Nos. 78/2011, 106/2015, and 107/2024) will take effect. According to this law, temporary workers will be subject to paying the tourist tax. Guests staying up to 30 days are required to pay the full tax amount, while those staying continuously for over 30 days will be eligible for a 50% reduction, as stated in Article 6 of the law.

The Tourist Organization of Gacko calls on all citizens who plan to rent out homes, apartments, or rooms to temporary workers — particularly during scheduled maintenance at the local power plant or for companies working longer-term — to register their properties and comply with the legal procedures in order to avoid penalties.