Airbnb Laws in Serbia

Airbnb Laws in Serbia

Serbia

Introduction
Introduction to Airbnb in Serbia

Serbia's vibrant and diverse landscape, from the historic streets of Belgrade to the scenic beauty of Kopaonik, has made it a prime destination for travelers seeking unique and affordable accommodation options. Known locally as Kratkoročni najam and Apartmani, short-term rentals have surged in popularity, offering tourists a more authentic and flexible way to experience the country. In 2023, the impact of short-term rentals on Serbia's economy was significant, with substantial income generated for the government through taxes and tourism revenue. Popular platforms like Airbnb and Booking.com have become the go-to choices for listing these accommodations, further fueling the growth of this sector and solidifying Serbia's place on the map as a top travel destination.

Overview

Serbia's vibrant and diverse landscape, from the historic streets of Belgrade to the scenic beauty of Kopaonik, has made it a prime destination for travelers seeking unique and affordable accommodation options. Known locally as Kratkoročni najam and Apartmani, short-term rentals have surged in popularity, offering tourists a more authentic and flexible way to experience the country. In 2023, the impact of short-term rentals on Serbia's economy was significant, with substantial income generated for the government through taxes and tourism revenue. Popular platforms like Airbnb and Booking.com have become the go-to choices for listing these accommodations, further fueling the growth of this sector and solidifying Serbia's place on the map as a top travel destination.

Property
Overview

Currently, Serbia does not have a specific national association dedicated to short-term rentals, but property owners can seek guidance from local tourism boards or hospitality associations. These organizations may offer resources, support, and updates on regulatory changes for STR operators, helping them stay informed about best practices and compliance requirements.

Property
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short term rentals
What is Airbnb in Serbia?
What are short Term Rentals in the Country?

In Serbia, short-term rentals are commonly known as "kratkoročno izdavanje" or "izdavanje na kraći rok," which translates to "short-term rental" or "short-term leasing" in English. Locally, they may also be referred to as "turistički smeštaj" (tourist accommodation) or "privatni smeštaj" (private accommodation), especially when rented for holiday or tourism purposes. On booking platforms such as Airbnb, Booking.com, and Vrbo, these rentals are generally listed under terms like "vacation rental," "holiday rental," or "tourist accommodation."

Short-term rentals are defined as the rental of furnished private accommodations, ranging from single rooms to entire homes or apartments, for a period of less than six months, primarily aimed at tourists or visitors. These rentals are generally considered transient and are distinct from long-term leases, which typically exceed six months.

Is Subletting Legal?
Is Subletting Legal in Serbia?

In Serbia, subletting is generally allowed under certain conditions; however, tenants must obtain explicit permission from the property owner to sublet as a short-term rental. This permission must often be formally included in the lease agreement. Without the landlord's consent, subletting a property for short-term rental is prohibited and could lead to legal repercussions for both the tenant and the property owner.

National Association for STR Owners
What is the maximum length of stay in Serbia?
What is the maximum length of stay?

The maximum length of stay for short-term rentals in Serbia is generally not restricted nationwide. However, most short-term rentals operate under a typical tourist stay duration, often limited to less than six months. Local jurisdictions may have specific limits for certain property types or high-demand tourist areas, though these are usually enforced through the registration process and local tourism boards rather than through a fixed national law.

Is there any National Registration Requirement or Permit?

Yes, all short-term rental hosts in Serbia must register their properties with the local tourism board or municipal authority. The process includes submitting identification, property ownership documents, and meeting minimum safety requirements. A registration fee may apply, and hosts are issued a registration number, which they must display on their listings on platforms like Airbnb or Booking.com. In some cities, additional permits or inspections may be required, especially for larger properties or those located in high-tourism zones.

Is there a need for Permission from Landlord/Local Council/Neighbors?

Hosts must have the permission of their landlords if they do not own the property they wish to rent out short-term. In addition, some municipalities in Serbia require hosts to notify or obtain consent from local councils, especially for properties in residential buildings where short-term rentals may affect other residents. Specific neighborhood associations may also require consultation or approval, depending on local guidelines.

Is Short-term rental Income taxable?

Yes, income from short-term rentals in Serbia is subject to taxation. Hosts are generally required to report rental income and pay a tourist tax, which is typically collected from guests. Other taxes may include income tax and, in some cases, value-added tax (VAT) if the host’s annual income exceeds a specified threshold. Local taxes may vary, with popular tourist destinations like Belgrade and Novi Sad often imposing additional levies to support municipal tourism development. However, in some places at some times, taxes are exempted from STR income

Is there any National Tourism Fund or Tourist Tax?

Hosts are required to collect a DIN 159 per person per night, (50% reduction for 7-15 years of age) tourist tax from guests staying in short-term rentals. This tax, which varies by region, is generally remitted to local tourism boards to support tourism development and infrastructure.

Is there any Guest Registration and Reporting Requirement?

Short-term rental owners are required to register foreigners in their property within 24 hours of arrival with the local police or on the online registration portal - Hosts are required to register a foreign national using either their primary residence or a property they own. The STR owner is required to provide both their email address and that of the visiting foreign national to facilitate the delivery of a registration certificate via email. Once the e-registration is successful, both parties will receive an electronic form to complete and return via email, which serves as adequate proof of registration. This process eliminates the need to visit a local police station, and foreign nationals are no longer required to carry a physical card as registration proof.

Is there any National Health and Safety Requirements?

Serbia enforces health and safety standards for all short-term rentals, focusing on the quality and safety of accommodations. Properties must meet basic health and safety requirements, including functional fire safety systems, sanitary conditions, and safe electrical and structural integrity. Regular inspections may be required, especially in high-demand tourist areas, to maintain compliance with Serbian safety regulations and promote a secure environment for guests.

Is there any Platform Accountability Requirement?

Serbia enforces health and safety standards for all short-term rentals, focusing on the quality and safety of accommodations. Properties must meet basic health and safety requirements, including functional fire safety systems, sanitary conditions, and safe electrical and structural integrity. Regular inspections may be required, especially in high-demand tourist areas, to maintain compliance with Serbian safety regulations and promote a secure environment for guests.

Is there any Anti-Discrimination Law?

Serbian anti-discrimination laws apply to short-term rental operators, prohibiting discrimination based on race, nationality, gender, religion, or disability. Hosts must provide equal access to accommodations and may not deny guests on discriminatory grounds. The law aims to protect the rights of all visitors, ensuring that STR services are inclusive and comply with Serbia’s commitment to human rights and equality.

Is there any Data Sharing Requirements?

Yes, short-term rental platforms operating in Serbia are required to share data with national government authorities. This includes the number of bookings, revenue, and guest information, enabling authorities to monitor STR activities and enforce compliance with taxation and regulatory standards. Data sharing agreements may vary depending on the platform’s cooperation with Serbian regulations and the specific requirements established by local authorities.

Is there any National Insurance Requirement?

While there is no mandatory national insurance requirement specifically for STR properties, hosts in Serbia are strongly encouraged to obtain liability insurance to cover potential damages, accidents, or injuries that may occur on their property. Insurance can protect hosts from financial and legal liabilities, providing a safeguard for both hosts and guests. Some platforms also offer insurance options for hosts to increase their property’s protection.

Is there any National Zoning law/Cultural Heritage law?

In Serbia, zoning and cultural heritage laws impact short-term rentals, particularly in historic districts or culturally significant areas. Properties in these areas may face restrictions or require special permits to operate as STRs, protecting architectural heritage and maintaining local character. Municipal authorities enforce these regulations to prevent over-commercialization and ensure that culturally valuable neighborhoods are preserved for future generations.

Is there any Environmental Regulations that affects STR?

Environmental regulations in Serbia encourage sustainable practices for STR operators, particularly in areas with high tourism. Hosts are encouraged to adopt waste reduction, energy efficiency, and water conservation practices. While not mandated, certain municipalities may provide incentives or guidelines for eco-friendly operations, supporting Serbia’s efforts to promote sustainable tourism and reduce the environmental impact of short-term rentals.

Is there any National Tenant Protection Law?

Serbian tenant protection laws prevent long-term tenants from being evicted solely to facilitate short-term rentals. Property owners are legally bound to honor the terms of long-term leases and may not displace tenants for the purpose of hosting STRs. These laws aim to prevent housing shortages and ensure that STR activities do not negatively impact the residential rental market or tenant rights.

Is there any Reporting Requirements for Foreigners?

Yes, Serbian regulations require hosts to report the details of foreign guests to immigration authorities, typically within 24 hours of arrival. This information includes the guest’s nationality, passport number, and length of stay. The reporting process aids in national security measures and is mandatory for all hosts in Serbia.

Is there any Digital Platform Regulation Compliance?

Digital platforms listing STRs in Serbia must verify that properties comply with national regulations before they are listed. This includes confirming the property’s registration status and ensuring that hosts meet legal requirements for short-term rentals. Platforms are accountable for removing listings that do not comply, working alongside Serbian regulatory bodies to support compliance within the digital STR ecosystem.

Is there any Consumer Protection Law that affect STR?

Serbia’s consumer protection laws ensure that short-term rental contracts meet national standards for guest rights and transparency. These laws mandate that hosts provide accurate descriptions of their properties, maintain fair pricing practices, and uphold their advertised commitments. Additionally, hosts must follow reporting requirements for guest information, maintaining registers that authorities can access if needed.

Is there any Law that applies to Non-resident Owners?

Non-resident owners of short-term rental properties in Serbia are subject to additional reporting requirements and may be taxed at different rates. Residency restrictions do not typically apply, but non-residents must adhere to the same registration and tax obligations as resident hosts. Non-compliance can result in fines, legal action, and restrictions on future rental activities, particularly if tax obligations are not fulfilled.

Is there any classification of STR in the country?

Serbia classifies short-term rentals into a few main categories, largely based on the type of accommodation. These include entire homes or apartments, guest houses, and shared rooms. The classification determines specific rules regarding registration, tax obligations, and the maximum allowed occupancy. Hosts renting entire properties often have additional requirements, such as registering their property as a "tourist accommodation" with local authorities and ensuring it meets specific safety standards.

Are there Special National Event Regulations?

During major national events or holidays, such as New Year’s celebrations or the Exit Festival in Novi Sad, Serbia may impose additional regulations on STRs to manage increased visitor numbers. These can include shorter maximum lengths of stay, stricter ID verification requirements, curfews, or noise restrictions. Such regulations aim to maintain public order and enhance the visitor experience during high-traffic periods.

Is there any Penalty for Violating National Rules?

Hosts who fail to comply with Serbia’s national short-term rental regulations can face penalties, including fines, suspension of rental privileges, or legal action. Non-compliance with registration requirements, unlicensed rentals, or subletting without permission are common reasons for penalties. For instance, operating a rental without registration can lead to fines that vary by region, and repeated violations may result in stricter enforcement actions by local authorities.

Are there National Rules or Regulations Governing Short-Term Rentals in Serbia?
Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

In Serbia, short-term rentals are governed by national regulations, including:

  1. Lease Agreements: Written contracts are mandatory (notarization preferred).
  2. Taxation: Income tax applies to rental income. VAT may apply depending on the scale/nature of the rental (consult a tax professional).
  3. Tenant/Landlord Rights: Tenants have the right to a habitable space; landlords must maintain safety/health standards and respect tenant privacy.
  4. Local Regulations: Municipalities may have additional rules.

Hosts should ensure written agreements, report rental income, maintain property standards, and consult legal/tax professionals.

Is there any National Tax that affects short-term rental?

Yes, short-term rentals in Serbia are subject to several national taxes. Here are the key taxes that apply:

  1. Personal Income Tax: 20% flat rate on 50% of gross rental income (effectively 10% of total income).
  2. VAT: 20% if the rental is a business offering additional services. Generally exempt for basic residential rentals.
  3. Local Property Tax: 0.3-0.4% of assessed property value (depending on the municipality).
  4. Tourism Tax (Sojourn Tax): Varies by municipality (e.g., ~€1.30/person/night in Belgrade). Collected by hosts.
  5. Corporate Income Tax: 15% on net profits for company-owned rentals.

Hosts should register with the Serbian Tax Administration, keep records, and consult a tax expert.

permits, license
Are there any Permits, Licenses, or Registrations for Airbnb in Serbia?
Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?

Yes, all short-term rental hosts in Serbia must register their properties with the local tourism board or municipal authority. The process includes submitting identification, property ownership documents, and meeting minimum safety requirements. A registration fee may apply, and hosts are issued a registration number, which they must display on their listings on platforms like Airbnb or Booking.com. In some cities, additional permits or inspections may be required, especially for larger properties or those located in high-tourism zones.

Is there any National Association for Airbnb owners in Serbia?
Is there any National Association for STR owners in the Country?

Currently, Serbia does not have a specific national association dedicated to short-term rentals, but property owners can seek guidance from local tourism boards or hospitality associations. These organizations may offer resources, support, and updates on regulatory changes for STR operators, helping them stay informed about best practices and compliance requirements.

National Association for STR Owners
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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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