Co-host payout split for tax compliance (Croatia) — DAC7 reporting question

[Tatjana148]

Hi everyone,

I'm a host in Hvar, Croatia with 3 apartments on one Airbnb account. Under Croatian tax law, once a registered small business exceeds €60,000 in annual income, it's automatically pushed into a higher tax regime with significantly more obligations, so staying under that threshold matters a lot.

To stay compliant, the 3 apartments are now legally split between two separate registered businesses, each with their own EU Tax ID (TIN):

- TIN #1 → 2 apartments

- TIN #2 → 1 apartment

The obvious Airbnb solution would be to assign each TIN to its respective listings within the same account, but Airbnb only allows one Tax ID per account, so that's not possible.

Our workaround: Add the second person as a co-host on their 1 apartment and set payouts to 100% to their bank account and TIN — while everything stays on the primary account.

Crucial questions:

1. For DAC7 reporting — does Airbnb report the co-host's income under their TIN, or does it still all appear under the primary account holder's Tax ID?

2. Has anyone in the EU successfully used 100% co-host payouts to legitimately split income between two separate tax entities on one account? 

Thanks a lot!

[Rebecca]

Hi @Tatjana148 👋

Thanks so much for asking this question here. I'd like to invite some hosts from Croatia to the conversation to see if they have any experience with this - @Lorenco0, @Ivana-and-Lorenzo1, @Candace260, @Ivan3030 and @Pia653 - do you have any experience with co-host payouts? 

[Tatjana148]

Hi Rebecca, thank you for your reply and for tagging local hosts ,

I’d really appreciate hearing from hosts in Croatia who may have already dealt with this in practice.

To clarify my situation a bit more: I have 3 apartments under one Airbnb account, but they are legally registered under two different individuals (each with their own TIN/OIB). My main concern is not the Airbnb setup itself, but DAC7 reporting and tax compliance in Croatia. Specifically: If 100% of the payout for certain listings goes to a co-host,  does Airbnb report that income under the co-host’s TIN, or still under the primary host? Not sure how Airbnb hasn't implemented this TAX routing yet since it's affecting a lot of their hard working hosts..

Thanks again!

[Rebecca]

Hi @Tatjana148 👋

Sorry that no one stopped by! I wondered how you were getting on and if you had any updates or answers that you could share with us, as it may help other hosts in the future with similar questions. 🙂