Value added tax with regard to the taxation of services in tourism

Porez na dodanu vrijednost jedan je najraširenijih poreznih oblika. PDV-om se oporezuju različiti oblici dobara i usluga među kojima je i oporezivanje usluga u turizmu. Svrha ovog rada je analizirati specifičnosti oporezivanja PDV-om usluga u turizmu. Analizirat će se pojedine usluge u turizmu, a to se prije svega odnosi na usluge smještaja, usluge prehrane i pića te usluge putničkih agencija kroz koje će se i objasniti poseban postupak oporezivanja marže. Poseban osvrt bit će na rad turističkih zajednica u Republici Hrvatskoj te utjecaj PDV-a na njihovo poslovanje. Analizirat će se i zašto neke turističke zajednice jesu obveznici PDV-a, a druge nisu te će se na primjerima objasniti tko je obveznik PDV-a.Value added tax is one of the most widespread forms of taxation. Different forms of goods and services are taxed by VAT, including the taxation of services in tourism. The purpose of this paper is to analyze the specifics of VAT taxation of services in tourism. This paper will analyze individual services in tourism, and it is primarily related to accommodation, food and beverage services and travel agencies. Travel agencies also have special procedure of margin taxation. A special emphasis will be on the work of tourist boards in the Republic of Croatia and the impact of VAT on their business. The work will lead to the conclusion why some tourist boards are VAT payers, and others are not