Compliance guides for accommodation providers
Practical, regularly reviewed guides to the duties every Slovak accommodation provider has to handle.
Slovak Tourist Tax: Do Airbnb or Booking.com Collect It?
In Slovakia Airbnb collects the accommodation tax (daň za ubytovanie) only in Bratislava; elsewhere hosts collect and pay the town. As of 4 Nov 2026.
Accommodation Tax 2026: Rates by City, Deadlines and Exemptions
Slovak accommodation tax rates in 13 destinations: Bratislava €3.00–3.50, Košice €3.50, Žilina €2.50, High Tatras €3.50 per person per night — with links to each ordinance, deadlines and exemptions.
Do Children Need Their Own ID When Staying at Accommodation in Slovakia?
Do children need their own identity card or passport when staying in Slovakia? A practical guide for accommodation providers covering Slovak children, EU citizens and non-EU guests.
How to Collect the Accommodation Tax from Guests in Advance, Without Chasing
Why guests do not pay the accommodation tax and how to change that: information at booking, one message with a link, payment by card or QR code, and arrival instructions released only after payment.
Do You Need a Trade Licence for Airbnb in Slovakia? Rental vs. Accommodation Services
When renting out a place via Airbnb or Booking.com in Slovakia counts as an accommodation service requiring a trade licence, when plain rental is enough, and what tax consequences follow from each.
Hosting on Booking.com in Slovakia: Your Obligations and What the Platform Doesn't Handle
What Booking.com does (not) solve for you: reporting foreign guests, the guest register, accommodation tax and VAT all remain yours — an overview of a Slovak host's obligations on Booking.com.
Accommodation Tax in Bratislava: Rates, Registration, Deadlines
The current accommodation tax rate in Bratislava under Ordinance (VZN) No. 4/2023 — €3.50 in the Old Town and €3.00 in the other boroughs, notifying the city no later than the day you start hosting, monthly settlement, and the Airbnb specialty.
Accommodation Tax in Košice: the €3.50 Rate, Ordinance No. 229, Registration and Remittance
The current accommodation tax rate in Košice under Ordinance (VZN) No. 229 — €3.50 per person per overnight stay from 1 January 2025, monthly notification due by the 15th, and exemptions for children, seniors and students.
Accommodation Tax in Liptovský Mikuláš: Rate, Registration, Deadlines
The accommodation tax rate in Liptovský Mikuláš (€1.50 per person per night under Ordinance No. 3/2025/VZN), notification by the first day of operation, quarterly reports, exemptions and local specifics.
Income Tax on Short-Term Rentals in Slovakia: Trade Licence, 60% Flat-Rate Expenses, Levies
How Airbnb and Booking.com income is taxed in Slovakia — business income vs. rental income, 60% flat-rate expenses, health and social insurance levies, and tax office registration.
Do I Have to Report Slovak Guests? What Goes to the Police and What Doesn't
Slovak guests are not reported to the Foreigners Police — residence reporting concerns foreigners only. But a Slovak guest does belong in the guest register, the accommodation tax and the SO SR statistics.
Host Inspections in Slovakia: Who Can Inspect You and What to Prepare
The Foreigners Police, the municipality and the tax office can all inspect hosts in Slovakia. What exactly they check, what powers they have, and which documents you must be able to produce.
Bratislava's Monthly Accommodation-Tax Settlement: How to Fill In the Form
A line-by-line walkthrough of Bratislava's 'Monthly settlement of accommodation tax' form (2026 version) under Ordinance (VZN) No. 4/2023 — 11 numbered rows, the header block, the 10-digit variable symbol starting with 32, constant symbol 0558, and the 15th-of-the-month deadline.
Online Guest Check-In: What Data to Collect and How It Fulfils the Legal Duties
What an online check-in form for guests in Slovakia must contain so that one submission covers the police report, the guest register and the accommodation tax — and what to watch with GDPR.
Host Obligations in Slovakia (2026): The Complete Overview
Every legal obligation of an accommodation provider in Slovakia — police reporting, accommodation tax, the guest register, statistical reporting and VAT — in one place.
Slovakia's Short-Term Rental Register: Act 133/2026, Deadlines and Fines
Act No. 133/2026 introduces a national register of rental units with a mandatory registration number from 1 January 2027. When to register, what data you enter and what the fines are.
Reporting Foreign Guests to the Police in Slovakia (2026): Deadline, Form, Fines up to €3,300
Complete guide to the Slovak host's duty to report foreign guests to the Foreigners Police — the 5-day deadline, portal.minv.sk vs. slovensko.sk, eID requirements, and the fine for missing it.
Accommodation Tax Exemptions in Slovakia: Children, Disability Card Holders
Children under 6, 15 or 18? Every municipality's ordinance (VZN) decides. We went through the VZNs of 1,063 municipalities: three quarters exempt nobody, not even babies.
Electronic Signature of a Foreign Guest When Reporting a Stay in Slovakia
How Slovak law and the Ministry of the Interior of the Slovak Republic handle a foreign guest's electronic signature when reporting a stay. Official documents of the Slovak government and the Ministry show that an electronic alternative to the paper signature was explicitly prepared.
How Slovak Accommodation Tax Is Calculated: A Worked Example
Rate × persons × overnight stays — and why municipal exemptions (VZN) can double the amount or cut it in half. Worked example of a family in Košice.
Accommodation Tax in Martin: the €2.00 Rate, Ordinance No. 76, Registration and Remittance
The current accommodation tax rate in Martin under Ordinance (VZN) No. 76 — €2.00 per person per overnight stay, quarterly return due by 15 Jan / 15 Apr / 15 Jul / 15 Oct, and the widest range of exemptions among the cities we have verified so far: 9 categories in one article.
Accommodation Tax in Žilina: the €2.50 Rate, Ordinance No. 17/2024, Registration and Remittance
The current accommodation tax rate in Žilina under Ordinance (VZN) No. 17/2024 — €2.50 per person per overnight stay from 1 January 2025, quarterly return and payment due within 15 days after the quarter, exemptions for students, ŤZP card holders and social-service facilities.
Who Doesn't Pay Accommodation Tax in Slovakia? Exemptions City by City
Slovak law exempts almost nobody from accommodation tax — every exemption lives in an individual city's ordinance. A verified overview for Bratislava, Košice, Prešov, Poprad and Nitra, including what proves each claim.
Accommodation Tax in the High Tatras: the €3.50 Rate, the Ordinance and the Tatry Card
The current accommodation tax rate in the town of Vysoké Tatry — €3.50 per person per overnight stay under Ordinance (VZN) No. 5/2023, monthly remittance by the 15th, exemptions, and what the Tatry Card and the town's mountain-rescue insurance give guests.
Can I Copy Guests' ID Documents? ID Cards, Passports and GDPR at Check-In
A host may transcribe data from a document into the guest register, but should not make a copy or scan without the guest's consent — and must never keep an ID card as a deposit (§15 of Act No. 395/2019 Coll.). What exactly you may, must and must not do.
Can My Neighbors Ban My Airbnb? Short-Term Rentals and the Homeowners' Association
Whether a homeowners' association or house rules can ban short-term rental of an apartment in Slovakia, what rights neighbors have when disturbed, and what the 2027 register changes.
Accommodation Tax in Poprad: Rate, Registration, Deadlines
The accommodation tax rate in Poprad is €2.50 per person per overnight stay (2025). How a host registers at the town office, how the tax is reported and remitted, and which exemptions apply.
Do I Need eKasa for Airbnb? When a Host Must (and Needn't) Register Sales
Whether a host needs eKasa does not depend on the platform but on where the guest pays: payouts from Airbnb and transfers before arrival need no eKasa; cash, card or QR payments on site do.
Renting Out a Cottage or Chalet: the Obligations Apply Outside the City Too
A cottage in Liptov or a chalet in the Tatras is an accommodation establishment too: the trade licence, reporting foreigners, the guest register and the municipal accommodation tax apply just as they do to a city apartment.
Accommodation Provider Registration on portal.minv.sk: Step-by-Step Guide
How to register as an accommodation provider for reporting foreign guests in Slovakia — eID with a qualified electronic signature, an electronic mailbox on slovensko.sk, the Ministry of Interior's registration form, and what happens after registration.
House Rules and the Accommodation Contract: What the Civil Code Says
The legal basis of accommodating guests under §754 to §759 of the Civil Code — what the accommodation contract is, what belongs in the house rules, and when you may evict a guest.
Purpose of Stay Codes for Reporting Foreign Guests in Slovakia: Full Code List
The purpose-of-stay codes 84–97 that the Ministry of Interior SR publishes for its "Zápis do knihy ubytovaných" e-service: what each code means and which one to pick for a tourist, a business trip or a family visit.
How to Start a Short-Term Rental in Slovakia (2026): Complete Checklist
Step by step from an empty apartment to a legally compliant short-term rental in Slovakia — trade licence, registrations, reporting, taxes and fees, in the right order.
VAT Identified Person in Slovakia: What It Means for Best Guest, Booking.com and Airbnb
Using Best Guest, Booking.com, Airbnb or another foreign tool? Learn when Slovak hosts must register as a VAT identified person and how to do it.
The Guest Register (Kniha Ubytovaných) in Slovakia: Contents and Retention
What the Slovak guest register must contain by law, how it relates to the accommodation-tax record book, whether it can be digital, and how long to retain the records.
Accommodation Tax in Slovakia: Municipal Rates, Exemptions, Deadlines
How the Slovak local accommodation tax (daň za ubytovanie) works — why there is no national rate cap, who is exempt, and how and when hosts remit it to the municipality.
Fines for Host Non-Compliance in Slovakia
What fines Slovak hosts face for missing police reporting, the accommodation tax and other legal obligations — and how to avoid them.
Statistical Reporting in Slovakia: The Monthly CR 1-12 Return
Who must file the monthly CR 1-12 report with the Statistical Office of the Slovak Republic, when it is due, and how it fits among the other host obligations.