The Ministry of Finance has issued a Notice regarding taxation of income from the provision of catering services in domestic crafts and rural tourism households by an individual.
The Rulebook on Terms, Criteria and Elements for Taxation of Revenues Based on the Provision of Hospitality Services was previously published. The Regulation is effective from 1.7.2019. and taxable income from the provision of hospitality services is calculated on the basis of the following:
– 5% of average monthly earnings in the year preceding the taxable year,
– number of single beds and camping pitches and
– coefficient by category of tourist destination.