Accommodation Provider Obligations Checklist — Free Download (Slovakia)

The obligations of a Slovak accommodation provider are not concentrated in one law — they are spread across the Act on the residence of foreigners, the Act on local taxes, the Act on state statistics, the VAT Act and, from 2027, an EU regulation. That is exactly why one of them is the easiest to forget.

This PDF checklist puts all six ongoing obligations on one page, with a tick box next to each:

• Reporting foreigners (hlásenie cudzincov) — Act No. 404/2011 Coll., to the Foreign Police of the Slovak Republic, within 5 calendar days of accommodating the guest
• Guest register (kniha ubytovaných) — Act No. 404/2011 Coll., kept on an ongoing basis and presented on request during an inspection
• Local fee / accommodation tax (daň za ubytovanie) — Act No. 582/2004 Coll. and the municipal ordinance (VZN), to the municipality, monthly or quarterly according to the VZN
• Statistical report (form CR 1-12) (štatistické hlásenie) — Act No. 540/2001 Coll., Section 18, to the Statistical Office of the Slovak Republic, monthly
• VAT identified person (identifikovaná osoba pre DPH) — Act No. 222/2004 Coll., Section 7a, to the Financial Administration of the Slovak Republic, before receiving the first foreign service
• Short-term rental register (register krátkodobého prenájmu) — Regulation (EU) 2024/1028, to the Ministry of Tourism and Sport of the Slovak Republic, existing hosts by 28 February 2027

The checklist covers obligations that apply to an ordinary accommodation business. The specific rates, deadlines and the range of exempt persons for the local fee are set by your municipality’s VZN — always check them in its current version.

A detailed breakdown of each item, including penalties, is in the guide Accommodation provider obligations in Slovakia.