What is a VZN?
A generally binding ordinance (VZN) is a legal regulation by which a municipality or town in Slovakia, within its self-government competence, regulates local matters — within the limits set by law. For accommodation providers, the most important one is the VZN by which a municipality introduces and regulates the local accommodation fee.
Why the VZN matters for accommodation providers
Act No. 582/2004 Coll. on local taxes gives municipalities the power to collect the local accommodation fee but does not cap the rate from above. The specific rate, the range of exemptions beyond the law, and the deadlines and manner of remittance are therefore set by each municipality itself in its VZN. The same rule — regulation in the VZN of a specific municipality — generally also applies to other local fees and taxes.
Where to find a VZN
There is no single nationwide register of all VZNs — each of the roughly 2,900 Slovak municipalities publishes its VZNs on its own website, usually in the “Samospráva” (self-government) or “Dokumenty obce” (municipal documents) section. An accommodation provider operating in several municipalities therefore has to find and track the VZN for each location separately.
Related content
How exactly the VZN affects the rate, exemptions, and remittance deadlines of the local accommodation fee is explained in the guide to the local accommodation fee.
Informational only
This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.