Ministry of Environment

Distribution of Accommodation Structures

Pursuant to Order No. 267, dated 24.07.2019 “On the approval of the regulation on the manner, criteria and procedures of categorization of accommodation structures”, as amended, the Ministry of Tourism and Environment has started the process of Categorization of Accommodation Structures.

Application Deadline

Every subject, which operates as an accommodation structure, is obliged to apply to the Ministry of Tourism and Environment, to be provided with the categorization certificate by 31.03.2020, in order to benefit from the reduced rate of value added tax, which applies to the provision of accommodation services in accommodation structures. For this application, the subject must submit the mandatory and accompanying documentation defined in point 1 of article 6 of order no. 267 dated 24.07.2019, amended, and in case he has not submitted the accompanying documentation at the time of application, he must submit it within 31.12.2020 to the ministry responsible for tourism.

Categories for which it will be applied:

a) “Hostel”;
b) “Fjetin” (Hostel);
c) “Camping”;
ç) “Hotel”;
d) “Motel”;
dh) “Resort”;
e) “Curative center”;
ë) “Bed and breakfast” (B&B).

The minimum criteria that must be fulfilled by the accommodation structure for each category

APPENDIX 4-a Mandatory criteria – Hostel
APPENDIX 4-b Mandatory criteria – Accommodation (Hostel)
APPENDIX 4-c Mandatory criteria – Camping
APPENDIX 4-d Minimum criteria-Hotel
APPENDIX 4 Mandatory criteria – Motel
APPENDIX 4-f Minimum criteria – Resort
APPENDIX 4-g Minimum criteria – Curative Center
APPENDIX 4-h Mandatory criteria – Bed and Breakfast (B&B)

Required documentation (original or notarized copies):

a) Request according to the model, appendix 2, of the regulation;
b) Self-declaration form, according to the model, appendix 3, of the regulation;
c) The act of ownership or use of the structure;
ç) Certification for registration in the National Business Center as a natural/legal person with an object of activity as an accommodation structure.
d) The layout of the accommodation structure;
dh) The certificate that the structure meets the conditions for fire protection measures issued by the General Directorate of Fire Protection and Rescue;
e) The certificate that the structure meets the hygienic and sanitary conditions, issued by the Institute of Public Health;
ë) Interior and exterior photos of the facility (in color);
f) Verification of the judicial status of the owner/administrator;

Regulations for the manner, criteria and procedures of categorization of accommodation structures