Bratislava’s “Monthly settlement of accommodation tax” is filed for every calendar month, by the 15th day of the following month — and the tax must be paid within that same deadline. The form has 11 numbered rows (01, 01a, 02, 02a, and 03 through 09) plus a header block with six details about you and the property. Below we walk through it row by row, including the variable symbol, which is the most common source of filing errors.
If you are looking for the rate, registration or exemptions, those are covered in our overview of the accommodation tax in Bratislava. This page is about filling in the form itself.
Where to find the form and what it is
The magistrate’s office publishes the form on its Accommodation tax page — currently as the “Mesačné vyúčtovanie 2025” version. Its full heading reads MESAČNÉ VYÚČTOVANIE DANE ZA UBYTOVANIE (oznámenie o základe dane za ubytovanie), and it is the notification form under VZN No. 4/2023 as effective from 1 July 2023.
It is a single-page PDF with no fillable fields — you complete it by hand or retype it into your own copy. That is why the monthly admin around it is more tedious than one sheet of paper suggests.
The header block — retyped every month
Above the calculation sits the ACCOMMODATION ESTABLISHMENT AND TAX PAYER block, repeated on every monthly filing:
| Field | What goes in it |
|---|---|
| Month and year | The period the settlement covers |
| Name and address of the establishment | The specific property, not your billing address |
| Name and registered seat of the operator | Your business name and seat |
| Bank account number (IBAN) | Your account, not the city’s |
| Company ID (IČO) | |
| Name of the responsible person | A named individual, not the company |
| Telephone contact | For that responsible person |
At the foot of the form there is also a closing declaration that the data is correct and complete, an acknowledgement of the GDPR Article 13 information notice, the name, surname and position of the person authorised to act for the tax payer, a signature with stamp, and the date.
What exactly you fill in: rows 01 to 09
This is the heart of the form — and where the monthly settlement stops being “copy one number out of my booking system” and becomes real record-keeping:
| Row | What it reports |
|---|---|
| 01 | Total number of accommodated persons |
| 01a | of which foreigners |
| 02 | Total number of overnight stays |
| 02a | of which overnight stays by foreigners |
| 03 | Number of accommodated persons exempt from the tax |
| 04 | Overnight stays relating to persons exempt from the tax (excluding row 05) |
| 05 | Overnight stays not counted into the tax base at all |
| 06 | Taxable overnight stays where the tax is collected by the payer’s representative (a digital platform) |
| 07 | Number of accommodated persons subject to the tax liability |
| 08 | Taxable overnight stays where the tax is collected by the tax payer (the operator) |
| 09 | Accommodation tax — row 08 multiplied by the rate (€3.50 Staré Mesto; €3.00 other boroughs) |
Three consequences hosts routinely underestimate:
- Persons and nights are counted separately. Rows 01, 03 and 07 are counts of people; rows 02, 04, 05, 06 and 08 are counts of overnight stays. They are two different records derived from the same reservations.
- Foreigners are reported twice, separately — as a headcount (01a) and as a night count (02a). An ordinary booking report does not break the data down this way.
- The tax is calculated from row 08 only — not from the total number of nights. Nights covered by a digital platform (row 06) drop out of the calculation, and this 06-versus-08 split is specific to Bratislava, because the city has an agreement with Airbnb to collect the tax at booking.
The variable symbol: a 10-digit mask that changes every month
The form prescribes a variable symbol in the form 32_ _2_ _ _ _ _ — ten digits made up as follows:
| Part | Meaning |
|---|---|
32 | fixed prefix |
_ _ | two-digit year (e.g. 25) |
2 | fixed digit |
_ _ _ | three-digit number assigned by the tax administrator |
_ _ | two-digit month (e.g. 01) |
The example given on the official page: 3225207501 is January 2025. The constant symbol is 0558. The tax is paid to the tax administrator’s account SK91 7500 0000 0000 2592 6993 or in cash at its cash desk.
The three-digit number in the middle is yours — the magistrate’s office assigns it. It cannot be derived or guessed; if you do not have it, request it from the tax administrator. The month inside the symbol changes with every filing, so a variable symbol copied from last month is a silent error that leaves your payment unmatched.
Verify both the account number and the mask against the current form before paying — the city updates the form each year.
The most common mistakes
- A copied variable symbol from the previous month (see above).
- Swapped IBANs — the header takes your account; the city’s account appears further down, next to the payment details.
- Missing responsible person and phone number — the form asks for them by name; a company name is not enough.
- Nights instead of persons (and vice versa) in rows 01/02 and 03/04.
- Tax calculated from the total night count instead of from row 08.
- Stays spanning a month boundary — nights are split across two monthly settlements by the date of the overnight stay, not by the booking or payment date.
- Exceeding the 60-night cap — the tax base is at most 60 overnight stays with one payer in one calendar year; nights above the cap do not belong in the base.
How Best Guest handles this
Best Guest fills in this official form directly. Not a substitute of our own — the magistrate’s own document, which you download already completed.
What gets filled automatically:
- The entire header block — establishment name and address, operator name and registered seat, your IBAN, company ID, the responsible person’s name and phone number. You enter them once, not every month.
- The person and overnight-stay rows — 01, 01a, 02, 02a, 03, 04, 05 and 07, including the foreigner breakdown an ordinary booking report does not give you.
- Your borough’s rate (€3.50 or €3.00) and the 60-night cap under § 39 of Act No. 582/2004 Coll. are applied on their own, so nights above the limit never enter the tax base.
- Alongside it, the same online check-in also covers foreign-guest reporting and the guest book.
What is deliberately left blank — and why:
Rows 06 and 08 (the split of nights between a digital platform and you) and row 09 (the tax itself) are left empty. That is a decision, not an omission: Best Guest does not track which reservation the tax was collected on, so it genuinely does not know the real split. Because Bratislava has an agreement with Airbnb to collect the tax at booking, printing a zero in row 06 would assert “no platform collected any tax this month” — on a tax filing carrying your signature. We would rather leave the line blank than declare something on your behalf that we cannot verify.
The same applies to row 09: the tax is calculated from row 08, so until you enter your own figure there, the form does not state the amount due. Plan on completing those three rows — by hand or in the PDF — before you sign and submit.
Also check the exemption rows. Best Guest does not yet apply any exemptions automatically, because Act No. 582/2004 Coll. leaves them to each municipality’s own ordinance. If any of the exemptions Bratislava introduced by amendment VZN No. 1/2024 apply to your guests, review rows 03 and 04 before signing.
We would rather write down what Best Guest cannot do than have you discover it on the 15th.
Related pages
Frequently asked questions
When is Bratislava's monthly accommodation-tax settlement due?
By the 15th day of the month following the calendar month the notification covers. The tax must be paid within the same deadline — to the tax administrator's account or in cash at its cash desk. Both the form and the deadline are stated on the 'Mesačné vyúčtovanie dane za ubytovanie' form published on bratislava.sk.
How many rows does the Bratislava monthly form have?
Eleven numbered rows — 01, 01a, 02, 02a, and then 03 through 09. The numbering ends at 09, but rows 01a (number of foreigners) and 02a (number of foreigners' overnight stays) are separate sub-rows filled in on their own lines. Above them sits a header block with the establishment, the operator, IBAN, company ID and a named responsible person.
What is the variable symbol for paying the accommodation tax in Bratislava?
The form prescribes a 10-digit mask in the form 32_ _2_ _ _ _ _ — that is, 32, the two-digit year, the digit 2, a three-digit number assigned by the city, and the two-digit month (for example 3225207501 for January 2025). The constant symbol is 0558. Your own assigned three-digit number comes from the tax administrator; do not invent it.
What does row 06 about tax collected by the payer's representative mean?
It is the number of overnight stays on which a digital platform collected the tax as the tax payer's representative — in practice mainly Airbnb, which has an agreement with Bratislava to collect the tax at booking. Row 08 is its counterpart: the overnight stays on which you collect and remit the tax yourself. The tax in row 09 is calculated from row 08 only.
Do I have to file for a month with no guests?
The notification duty follows your registration with the tax administrator, not whether you had guests. If you are a registered tax payer, expect to file a settlement for every calendar month; confirm the handling of a nil month directly with the magistrate's office, since the form itself does not address nil filings.
Does Best Guest fill in this form automatically?
Yes — Best Guest fills in the official Bratislava form itself: the whole header block with the establishment and operator details, and the person and overnight-stay count rows (01, 01a, 02, 02a, 03, 04, 05 and 07). Rows 06 and 08 (the split of nights between a digital platform and you) and row 09 (the tax itself) are deliberately left blank — Best Guest does not track which reservation the tax was collected on, and printing a zero there would assert something on a tax filing that may not be true. You complete those three rows.
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.