Accommodation Tax Record Template — Free Download (Slovakia)

The accommodation provider collects the accommodation tax (daň za ubytovanie) from the guest and pays it to the municipality under Act No. 582/2004 Coll. and the generally binding municipal ordinance (VZN, všeobecne záväzné nariadenie) of the specific municipality. The municipality usually requires not only the payment itself but also a document from which the amount paid can be derived — an overview of overnight stays over the period, the number of persons and how many of them were exempt from the tax.

This PDF template is such a monthly worksheet. The header has fields for the accommodation facility, the municipality, the month and year and the applicable tax rate. The table has columns for the sequence number, the guest’s first name and surname, arrival and departure dates, number of overnight stays, number of persons, of which taxable persons, exempt persons with the reason for exemption under the VZN, the rate and the total tax — and it closes with a row for the monthly total.

The column for the reason for exemption is there on purpose. Exemptions tend to be the most contested point in an inspection: if a guest’s record does not show why you left them out of the tax base, it is hard to defend after the fact. The range of exempt persons, the rate and the due date are set by your municipality’s VZN, not by the Act — so always check them in the current version of the ordinance before filing.

You will find the rates and filing cycle in selected Slovak cities in the overview of accommodation tax rates. Best Guest compiles this worksheet automatically from check-ins — see the Accommodation tax feature.