One of the first questions anyone starting to rent out a place via Airbnb or Booking.com in Slovakia asks: do I need a trade licence? Short answer: if you provide guests with anything beyond bare rental — cleaning, linen, check-in — and you do it repeatedly, it counts as accommodation services, and you need a trade licence. Long-term rental without such services does not require one.
Where the Line Is: Rental vs. Accommodation Service
Slovak law distinguishes two different activities:
| Property rental | Accommodation services | |
|---|---|---|
| Nature | handing a property over for use | hotel-type service |
| Add-on services | none (bare rental) | cleaning, linen, check-in, guest care |
| Typical length | long-term | short stays |
| Trade licence | not required | required (for ongoing activity) |
| Typical Airbnb host | rarely | yes, almost always |
The typical Airbnb pattern — short stays, cleaning between guests, fresh linen, handing over keys — legally counts as an accommodation service, not rental. And because you carry it out repeatedly, in your own name, with the aim of making a profit, it is ongoing business activity that requires a trade licence.
A one-off rental is not business activity. But dozens of stays a year through a platform are not a one-off.
What Trade Licence You Need
For ordinary apartment-style accommodation without restaurant or catering services, this is usually a free trade licence (voľná živnosť) in the accommodation services field — the administratively simplest type: no need to prove professional competence, and you can register it online via slovensko.sk. Confirm the exact wording of your business activity when you register (the trade licensing office works from a standardised list of free trades).
What Follows From Having a Trade Licence
A trade licence is the entry point — further obligations build on it, which we cover in dedicated guides:
- reporting foreign guests to the Foreigners Police within 5 days of check-in (and, before your first report, accommodation provider registration),
- the guest register — ongoing records of guests,
- the local accommodation tax — registration and remittance to the municipality,
- statistical reporting to the Statistical Office SR — the monthly CR 1-12 return,
- VAT registration as an identified person — the application must be filed before you receive the first service from Airbnb, Booking.com or Best Guest (suppliers in another EU state; §7a(1) of the VAT Act),
- from 2027, the short-term rental register.
VAT: Two Different Things People Confuse
- Identified person (§7a) — concerns practically every host who uses a platform from another EU state, regardless of turnover; the registration application must be filed before the first service is received (§7a(1)). It does not make you a VAT payer. Details in a dedicated guide.
- VAT payer — arises only once you exceed the statutory turnover threshold: from 1 January after a calendar year in which your turnover exceeded €50,000, or immediately with the supply that takes your turnover in the current year above €62,500; the registration application is due within five working days of exceeding the threshold (§ 4(1) and (2) of Act No. 222/2004 Coll.). Accommodation services then carry the reduced 5% rate.
Platforms Report You Themselves (DAC7)
Since 2023, digital platforms have been required to report accommodation providers’ income to the Financial Administration (§ 22h et seq. of Act No. 442/2012 Coll.). For property rental there is no minimum threshold: the often-quoted exemption for “fewer than 30 transactions and no more than €2,000” applies only to sales of goods. The only rental exclusion covers entities with more than 2,000 rentals of a single listed property a year, typically large hotels — a private host is not one of them. So the tax authority knows about your income regardless of whether you registered. Running an Airbnb business off the books is, above all, a needless risk: running a free trade without a licence can be fined up to €1,659 (§ 63 of the Trade Licensing Act), unauthorised business can also be a criminal offence (§ 251 of the Criminal Code), and tax can be assessed retroactively along with penalties.
Summary
If your rental looks like Airbnb — short stays, cleaning, linen, check-in — you need a trade licence for accommodation services. Arrange it before you launch your listing, build the other registrations and obligations on top of it, and do not count on staying under the radar at small scale: platforms report your income to the Financial Administration automatically.
This article is informational and does not replace legal or tax advice. Discuss borderline cases — such as mixing long-term and short-term rental — with a tax advisor.
Related pages
Frequently asked questions
When is renting via Airbnb an accommodation service, and when is it plain rental?
It comes down to add-on services and regularity. If you provide guests with anything beyond bare rental — cleaning between stays, changing bed linen, handing over keys, check-in support — and you do this repeatedly with the aim of making a profit, it counts as accommodation services, i.e. business activity requiring a trade licence. Long-term rental without hotel-type services does not require one.
Is it enough that I only rent out one apartment?
The number of properties makes no difference. Even a single apartment, rented short-term, repeatedly, and with hotel-type services, meets the definition of ongoing business activity. A one-off rental is not business activity — but the typical Airbnb pattern of dozens of stays a year is not a one-off.
What kind of trade licence do I need for Airbnb?
For ordinary apartment-style accommodation without restaurant services, it is usually a free trade licence (voľná živnosť) in the accommodation services field. Registering a free trade licence is administratively simple and can be done online via slovensko.sk. Confirm the exact wording of your business activity when you register.
What VAT rate applies to accommodation in 2026?
Accommodation services are subject to the reduced VAT rate of 5% (in force since the 2025 rate reform). But note: the duty to charge VAT only applies once you are a registered VAT payer. Separately from that, you must apply to the tax office for registration as an identified person before you receive the first service from a platform based in another EU state, such as Airbnb or Booking.com (§7a(1) of the VAT Act); the office registers you within 10 days at most (§7a(3)) — that is a distinct regime.
Will the tax authority find out about me even if I do not register?
Yes. Since 2023, digital platforms such as Airbnb and Booking.com have been required to report accommodation providers' income to the Financial Administration (the DAC7 rules, in Slovakia § 22h of Act No. 442/2012 Coll.). For property rental there is no minimum threshold: the exemption for fewer than 30 transactions and no more than €2,000 applies only to sales of goods. The only rental exclusion is for entities (not individuals) with more than 2,000 rentals of a single listed property a year, typically hotels. Relying on anonymity is therefore not a strategy.
What happens if I run a business without a trade licence?
The trade licensing office can fine a person who carries on a free-trade activity without a licence up to €1,659 (§ 63 of the Trade Licensing Act), and unauthorised business can also be a criminal offence (§ 251 of the Criminal Code). The tax authority can also assess income retroactively along with penalties. Given DAC7 reporting by platforms, the risk of detection is high — getting properly registered upfront is cheaper than fixing it retroactively.
Sources
- Slov-Lex — Act No. 442/2012 Coll. on international assistance and cooperation in tax administration (§ 22h, DAC7)
- Slov-Lex — Act No. 455/1991 Coll. on trade licensing (§ 63)
- Podnikajte.sk — Doing Business via Digital Platforms: Accommodation
- Finsider.sk — Airbnb and Short-Term Rental 2026: Taxes, VAT and Accommodation Tax
- Slovak Chamber of Tax Advisors — Renting via Airbnb?
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.