Compliance guides for accommodation providers
Practical, regularly reviewed guides to the duties every Slovak accommodation provider has to handle.
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 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, registration within 30 days, monthly settlement, and the Airbnb specialty.
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 under Ordinance (VZN) No. 4/2023 — 11 numbered rows, the header block, the 32_ _2_ _ _ _ _ variable symbol, constant symbol 0558, and the 15th-of-the-month deadline.
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 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 a novelty: guests who pay the tax get discounts and mountain insurance.
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.
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.
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 Liptovský Mikuláš: Rate, Registration, Deadlines
The accommodation tax rate in Liptovský Mikuláš (€1.50 per person per night under Ordinance No. 9/2019), the 30-day notification duty, quarterly reports and the local specifics.
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.
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 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 the payment method: payouts from Airbnb and payments to a bank account need no eKasa; cash on site does.
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.
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.
Accommodation Tax 2026: Rate Overview for Top Slovak Destinations
Verified accommodation tax rates in Bratislava, Košice, the High Tatras, Poprad and Liptovský Mikuláš in one place — with links to the ordinances and detailed guides for each city.
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 list of purpose-of-stay codes used when reporting foreign guests — from tourism (10) to employment (27) — which the Ministry of Interior SR does not publish publicly. What each code means and which one to pick.
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, why it is one register (not two as in Czechia), 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.
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 (2027): What EU Regulation 2024/1028 Brings
From 2027 every host on Airbnb, Booking or other platforms in Slovakia will need a registration number. What the new Slovak short-term rental register means and when it applies.
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.
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, which small hosts are exempt, and how it fits among the other host obligations.