Do Children Need Their Own ID When Staying at Accommodation in Slovakia?

1. Slovak children: an identity card is compulsory from age 15

Under Section 2(3) of Act No. 395/2019 Coll. on Identity Cards, Slovak citizens who have reached the age of 15 and have permanent residence in Slovakia are required to hold an identity card (občiansky preukaz).

An identity card can be issued to a child under 15 at the request of their legal representative, but having one is not compulsory.

This means:

• A newborn does not need their own Slovak identity card.
• A 5-year-old does not need their own Slovak identity card.
• A 14-year-old does not need their own Slovak identity card.
• From the age of 15, a Slovak citizen with permanent residence in Slovakia must have an identity card.

However, the fact that a child is not required to have an identity card does not automatically mean that the accommodation provider is exempt from recording the child’s details or can use a parent’s document instead.

2. What information must accommodation providers record?

Accommodation providers’ obligations concerning the local accommodation tax are governed by Act No. 582/2004 Coll. on Local Taxes and the Local Fee for Municipal Waste.

Under Section 41a(2), the accommodation-tax payer must maintain detailed records of individuals who receive paid temporary accommodation.

The guest register must contain, among other things:

• The guest’s first name and surname.
• Their permanent address.
• Their date of birth.
• The type and number of their identity document.
• The number of overnight stays.
• Other records necessary for correctly determining the tax.

The law recognises an identity document as an identity card, passport or another document proving the taxpayer’s identity.

The legislation does not establish a general exemption from these guest-register requirements for children under 15 or under 18.

This creates a practical question: how should an accommodation provider record a child who does not have their own identity document?

Act No. 582/2004 Coll. does not expressly establish a general procedure allowing the accommodation provider to substitute the parent’s document for the child’s own document.

We therefore do not recommend automatically entering a parent’s document number as though it belonged to the child. If a child has no identity document, the accommodation provider should verify the correct procedure with the municipality responsible for administering the accommodation tax.

3. Are children exempt from the accommodation tax?

Unlike the Czech Republic, Slovakia does not have a general statutory exemption from accommodation tax for everyone under 18.

Accommodation tax is a local tax introduced by municipalities and cities.

Under Section 40 of Act No. 582/2004 Coll., the municipality determines the tax rate. Conditions for tax reductions or exemptions are established in the municipality’s generally binding regulation (VZN – všeobecne záväzné nariadenie).

This means that each municipality can have its own rules.

For example:

• One municipality may exempt children under 6.
• Another may exempt children under 15.
• Another may apply a reduced tax rate for children.
• Some municipalities may not provide any specific exemption for children.

A child’s age alone does not automatically mean that they are exempt from accommodation tax in Slovakia.

Accommodation providers should always check the current VZN of the municipality where their property is located.

It is also important to distinguish between tax exemption and the obligation to maintain guest records. Even a child who is exempt from accommodation tax must be included in the guest register.

4. Foreign children: requirements under the Foreigners’ Residence Act

In addition to the guest register required under the Local Taxes Act, accommodation providers must comply with Act No. 404/2011 Coll. on the Residence of Foreigners.

For the purposes of this legislation, foreign nationals also include citizens of other EU Member States.

Under Section 113, accommodation providers have the following obligations when accommodating foreign nationals:

• Verify the guest’s identity.
• Include their nationality and date of birth in the accommodation register.
• Ensure that the official foreigner residence reporting form is completed.
• Deliver the form to the competent Police Department within five days of accommodation.

Reporting can also be carried out electronically through the relevant service of the Slovak Ministry of Interior.

Does a foreign child need their own travel document?

Under the Foreigners’ Residence Act, foreign nationals must present a travel document when requested by the accommodation provider.

However, the legislation also contains a specific provision concerning third-country children under 16 who do not hold their own travel document.

Section 6(1) of Act No. 404/2011 Coll. allows such a child to cross the external border when accompanied by a person in whose travel document the child is entered. If that accompanying person is subject to a visa requirement, the child must have a separate visa issued in that travel document.

It is important to distinguish between border-crossing rules and accommodation registration. The fact that a child may travel based on an entry in a parent’s passport does not automatically mean that the accommodation provider can substitute the parent’s document in every guest record.

What if the child is travelling with a parent?

Simply travelling with a parent does not mean that the accommodation provider can automatically use the parent’s document as the child’s identity document.

There are three different situations:

• The child has their own travel document.
• The child is entered in a parent’s travel document, where the applicable rules allow this.
• The child has no individual document and is not entered in the parent’s travel document.

In the last situation, we recommend contacting the competent Foreign Police department for guidance.

5. EU citizens staying in Slovakia

Citizens of other EU Member States are considered foreign nationals under Slovak foreign-residence legislation.

When travelling within the EU, children generally need their own valid passport or national identity card that is recognised as a travel document.

This means that a German, Czech, Polish or Austrian child staying in Slovakia is subject to the relevant Slovak guest-registration and foreigner-reporting obligations.

For example:

• A 10-year-old Slovak child is not required to have their own Slovak identity card.
• A 10-year-old German child does not automatically benefit from the same exemption from travel-document requirements.
• A 10-year-old Czech child travelling to Slovakia must have a valid travel document under the rules applicable to EU citizens.

The rules applicable to Slovak citizens should not automatically be applied to foreign guests.

6. Children from non-EU countries

Children from countries outside the EU are subject to Act No. 404/2011 Coll. and the applicable entry requirements for Slovakia.

The general principle is that a child must have a valid travel document unless a statutory exception applies.

As explained above, the law allows certain third-country children under 16 who are entered in an accompanying person’s travel document to cross the border under specific conditions.

If a child has no individual travel document and is not entered in a parent’s document, the accommodation provider should contact the competent Foreign Police department.

7. Practical overview for accommodation providers

This table summarises the basic document requirements. It does not replace a separate assessment of the accommodation provider’s obligations under the Local Taxes Act and the Foreigners’ Residence Act.

8. What should accommodation providers do?

When accommodating a family with children, we recommend the following procedure:

1. Establish the age and nationality of every child.
2. Distinguish Slovak citizens from foreign guests.
3. For foreign children, check their travel or residence documents and whether they are entered in a parent’s travel document.
4. Include every child in the relevant accommodation records.
5. Check the current municipal VZN for any accommodation-tax exemption or reduction applicable to children.
6. Do not confuse exemption from accommodation tax with exemption from guest-registration requirements.
7. If a child has no individual document and the legislation does not clearly establish how to record them, contact the municipality or the Foreign Police.