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Real estate market records reporting


On 1 July the new legal regulation on reporting information concerning the real estate market record (ETN) entered into force. This extends the obligation to report sales and lease/rent transactions to sellers of properties (if transactions are subject to VAT) and to landlords (for lease of their properties and/or parts thereof).

The information to be reported to ETN in relation to sales and lease transactions comprises general information on the transaction and identification information regarding the properties subject to the reported transaction.

The following deadlines apply for reporting to ETN:

  • 15 August 2013 for transactions concluded in July 2013;
  • Each month until the 15th day of the month for transactions concluded in the preceding month;
  • 15 December 2013 for rental and lease contracts in force on 1 July 2013.

Submission to ETN should be carried out electronically; hardcopy filing is possible for natural persons not subject to VAT (by means of the form for reporting lease transactions). Failure to satisfy the obligation to report such information to ETN is punishable by a fine amounting to €10,000 for legal entities and sole proprietors, and €1,200 for individuals.


Portrait of Saša Sodja
Saša Sodja