Does a host in Slovakia need eKasa? Short answer: mostly no — as long as all payments arrive via the platform or by bank transfer before arrival, not on site. The duty to record revenue in the eKasa system is not tied to the fact that you run an accommodation business, but to how and where you accept payments.
The payment method decides, not the platform
A common misunderstanding: “I have Airbnb, do I need a cash register?” But the eKasa system is not assessed by whether the reservation was made via Airbnb, Booking.com, by phone or through your own website. What matters is whether you accept revenue in cash or by a means of payment substituting cash at the point of sale — which, since 1 January 2026, expressly includes a QR-code payment made on the spot (§ 2(u) of Act No. 384/2025 Coll.).
| Payment method | eKasa? |
|---|---|
| Payout from Airbnb / Booking.com to your bank account | no |
| Guest paying by bank transfer in advance | no |
| QR payment of the local tax made before arrival | no |
| QR code the guest scans on site (at arrival, during the stay) | yes |
| Cash at arrival (surcharge, tax, extra services) | yes |
| Card payment through a terminal on site | yes |
The typical Airbnb host doesn’t need eKasa
If your entire income flows like this: the guest pays the platform → the platform sends the payout to your account → the local tax is included in the price or paid by QR code before arrival — you accept no revenue on site and eKasa does not concern you. This is also the simplest strategy for never creating the duty in the first place: settle every payment before arrival.
When the duty arises
Hosts most often slide into eKasa unintentionally:
- a surcharge at arrival — in cash, by card or by QR code (for example for early check-in or a pet),
- collecting the local tax on site — in cash or by a QR code the guest scans at your place — instead of before arrival or in the price,
- selling extra services on site (breakfast, bikes) for cash, by card or by QR code.
In such cases the payment is revenue that must be recorded in eKasa under Act No. 384/2025 Coll. on the Recording of Sales, which replaced Act No. 289/2008 Coll. on 1 January 2026 — we recommend verifying borderline cases with an accountant or directly with the Financial Administration. Setting up eKasa because of an occasional ten-euro surcharge is administration you can easily avoid by collecting even surcharges before arrival, by transfer or by a QR code the guest pays in advance.
A related novelty from May 2026
From 1 May 2026, a seller with the duty to record revenue must, for a sale above €1, allow at least one cashless form of payment. A host who accepts no payments on site is not affected by this duty — one more argument for settling everything before arrival, which is more convenient for guests anyway.
How Best Guest handles this
Best Guest supports the cashless flow directly: it can bill the guest the local accommodation tax with a QR code for payment straight to your account — so not even the tax has to be a reason for cash on site. When the guest pays is up to them: a QR payment made only after arrival, on site, counts as revenue under the law in force since 2026, so ask guests to pay before arrival if you want to stay clear of eKasa.
This article is an informational overview, not tax advice — discuss borderline situations (payments during the stay, your own terminal, regular payments on site) with an accountant or the Financial Administration.
Related pages
Frequently asked questions
Do I need eKasa when Airbnb sends money to my bank account?
No. Platform payouts arrive by bank transfer to your account — that is not revenue received in cash or by a means of payment substituting cash at the point of sale, so no duty to record it in the eKasa system arises. The same applies to guests paying by bank transfer in advance.
When do I need eKasa?
When you accept a payment from the guest directly on site — in cash, by card through a terminal, by scanning a QR code, or by a mobile-banking transfer the guest makes at your place. Since 1 January 2026, Act No. 384/2025 Coll. expressly counts a payment made by scanning a payment order (a QR code) as revenue, and also an advance or a balance payment (§ 2(u)). We recommend verifying borderline cases with an accountant or the Financial Administration.
Does the platform the reservation came through decide about eKasa?
No. What matters is how and where you accept the payment — not whether the reservation was made via Airbnb, Booking.com, by phone or through your own website. The same reservation can be once without eKasa (payment went through the platform) and once with it (a cash surcharge on site).
How do I avoid eKasa entirely?
Accept no payments on site at all — no cash, no card, and no QR code scanned on arrival. If you collect everything — the stay, the accommodation tax and extra services — via the platform or by transfer before arrival (including a QR code the guest pays before arriving), you accept no revenue on site and eKasa does not concern you. A QR payment the guest makes only after arriving at your property counts as revenue under the law in force since 2026.
I heard about a duty to accept cashless payments — what is that?
From 1 May 2026, a seller who has the duty to record revenue must, for a sale above €1, allow at least one form of cashless payment. It therefore concerns businesses that use eKasa — a host who accepts no payments on site is not affected.
Sources
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.