No — you do not report Slovak guests to the Foreigners Police. The host’s reporting duty under Act No. 404/2011 Coll. applies exclusively to foreigners; a citizen of the Slovak Republic is not reported to the police by any form. That does not mean, however, that a Slovak guest comes without obligations: they belong in the guest register, they pay the accommodation tax (where the municipality levies it), and they count into the SO SR statistical report.

Which obligations apply to a Slovak guest?

ObligationSlovak guest?Detailed guide
Residence report to the Foreigners PoliceNoReporting foreigners’ stays
Guest register (§24 of Act No. 253/1998 Coll.)YesThe guest register in Slovakia
Accommodation tax (local tax)Yes, if the municipality levies itAccommodation tax in Slovakia
Statistical report to the SO SR (CR 1-12)Yes, if the SO SR has included you in the surveyStatistical reporting for the SO SR

Why are only foreigners reported to the police?

Residence reporting via portal.minv.sk arose from the Act on Residence of Foreigners — its purpose is the state’s overview of the residence of foreign persons on Slovak territory. For Slovak citizens, no such host-mediated record exists; the host has no obligation toward the police for a Slovak guest.

Watch two different deadlines for foreigners: the host reports every foreigner, EU, EEA and Swiss citizens included, within 5 days of accommodation (plain calendar days, not working days; §113(c)). Alongside that, an EU citizen has their own duty to report the start of their stay within 10 working days of entry (§64(2)) — that duty is theirs, not yours, and it does not replace your report.

Why a Slovak guest still belongs in the records

The remaining three obligations are not tied to nationality:

  • The guest register is kept for every guest under §24 of Act No. 253/1998 Coll., not only for foreigners; for foreigners you additionally record nationality and date of birth (§113(b) of Act No. 404/2011 Coll.). Where the municipality levies the accommodation tax, the guest records also serve as the basis for the tax (§41a(2) of Act No. 582/2004 Coll.).
  • The accommodation tax, in a municipality that levies it, is paid by everyone who stays in the establishment on a paid, temporary basis (§38(1) of Act No. 582/2004 Coll.), at the rate in the municipality’s ordinance — citizenship plays no role.
  • The CR 1-12 report for the Statistical Office of the SR covers guests and overnight stays of both domestic and foreign guests.

The practical consequence: the check-in process should be the same for all guests (entry into the guest register, tax collection where the tax applies), and only for foreigners does one extra step get added — the report to the police.

How Best Guest handles this

At online check-in, Best Guest records all guests into the digital guest register and calculates the accommodation tax regardless of nationality. For guests who are not Slovak citizens, EU citizens included, it additionally prepares an XML file for import into the Ministry of Interior’s “Zápis do knihy ubytovaných” e-service, which you upload, sign and send yourself on portal.minv.sk. Slovak guests are left out of the file, so you never accidentally report someone who is not to be reported.

Frequently asked questions

Do I have to report a Slovak guest to the Foreigners Police?

No. The host's reporting duty under Act No. 404/2011 Coll. applies to the residence of foreigners — citizens of the Slovak Republic are not reported to the police at all, by any form or entry on portal.minv.sk.

Do I have to enter a Slovak guest into the guest register?

Yes. Under §24 of Act No. 253/1998 Coll., anyone who provides services under an accommodation contract keeps a guest register (kniha ubytovaných) with the guest's name and surname, ID card or travel document number, permanent address and length of stay — with no distinction by citizenship. If the municipality levies the accommodation tax, you additionally keep detailed records of every guest for the tax (§41a(2) of Act No. 582/2004 Coll.).

Does a Slovak guest pay the accommodation tax?

Yes, if the municipality levies it. The accommodation tax is a local tax that a municipality may impose by ordinance (§2(1)(d) of Act No. 582/2004 Coll.). The taxpayer is the natural person who stays in the establishment on a paid, temporary basis (§38(1)), so nationality plays no role — a Slovak guest pays it just like a foreign one, at the rate in the municipality's ordinance (VZN).

Does a Slovak guest count into the statistical report for the SO SR?

Yes. If the Statistical Office of the SR has included you in the survey, the monthly CR 1-12 report covers both domestic and foreign guests.

What about EU guests — are they reported as foreigners?

Yes. Under §2(2) of Act No. 404/2011 Coll. a foreigner is anyone who is not a Slovak citizen, so the host reports EU, EEA and Swiss citizens too, within 5 days of accommodation (§113(c)); the EU citizen signs the completed form (§112(1)(j)). Alongside that, the EU citizen has their own duty to report the start of their stay within 10 working days of entry (§64(2)), which does not cancel yours.

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.