Does a host in Slovakia need eKasa? Short answer: mostly no — as long as all payments arrive via the platform or by bank transfer to a bank account. 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.
| 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 to your account | no |
| Cash at arrival (surcharge, cash deposit, fee) | yes — assess the duty |
| Card payment through your own terminal on site | yes — assess the duty |
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 collected by QR payment or included in the price — you have no cash revenue and eKasa does not concern you. This is also the simplest strategy for never creating the duty in the first place: a consistently cashless operation.
When the duty arises
Hosts most often slide into the cash regime unintentionally:
- a cash surcharge at arrival (for example for early check-in or a pet),
- collecting the local tax in cash instead of a QR payment or including it in the price,
- selling extra services on site (breakfast, bikes) for cash or by card through your own terminal.
In such cases you must assess the duty to record the revenue in eKasa for your specific activity under Act No. 289/2008 Coll. — we recommend verifying with an accountant or directly with the Financial Administration before accepting the first cash. Setting up eKasa because of an occasional ten-euro surcharge is administration you can easily avoid by collecting even surcharges by transfer or QR payment.
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 with no cash revenue is not affected by this duty — one more argument for a purely cashless operation, 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, and the whole operation stays outside the eKasa regime.
This article is an informational overview, not tax advice — discuss borderline situations (your own terminal, regular cash revenue) 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 in cash or by a means of payment substituting cash directly on site — typically a cash surcharge at arrival, a card payment through your own terminal at reception, or selling extra services on site. In that case you need to assess the duty to record the revenue in eKasa for your specific activity; we recommend verifying 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?
The simplest and widespread practice: accept no cash on site and no card payments through your own terminal. If you collect everything — the stay, fees and extra services — via the platform or by bank transfer, you have no cash revenue and eKasa does not concern you. The local tax can be collected from the guest by QR payment to your account instead of cash.
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 with no cash revenue is not affected.
Sources
Verified against
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.