Bratislava's Monthly Accommodation-Tax Settlement: How to Fill In the Form

Where to find the form and what it is

The magistrate’s office publishes the form on its Accommodation tax page — currently as “Mesačné vyúčtovanie 2026”, published on 14 October 2026. 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.

Where to submit it: according to the city’s page, you send the completed form after the month ends to Magistrát hlavného mesta SR Bratislavy, Oddelenie miestnych daní, poplatkov a licencií, Primaciálne námestie 1, Bratislava — note that the page gives two postcodes for the same address (811 01 in the instructions, 814 99 in the contacts). In person you can hand it in at Blagoevova 9 on office days, Monday and Wednesday (8:00–12:00 and 12:30–17:00). Neither the form nor the city’s page describes electronic filing; if you want to file electronically, check the procedure with the tax administrator. The filing deadline comes from the ordinance (§ 6(7) and § 7(1)), not from the form, which only states the payment deadline.

The header block — retyped every month

Above the calculation sits the ACCOMMODATION ESTABLISHMENT AND TAX PAYER block, repeated on every monthly filing:

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:

Three consequences hosts routinely underestimate:

1. 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.
2. 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.
3. 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 city’s page describes the variable symbol as ten digits, made up as follows:

Conflict between the form and the city’s page: the 2026 form pre-prints only 32_ _ _ _ _ _ _ _ in the variable-symbol box — 32 followed by eight blank positions. The 2025 form had 32_ _2_ _ _ _ _, exactly the structure the city’s page still describes as of 15 October 2026. The length (10 digits) has not changed. The city has not explained the change; until it does, build the symbol by the rule on the city’s page and the instructions the tax administrator gave you, and ask them if in doubt.

Examples from the city’s page with assigned number 075: 3224207512 for December 2024 and 3225207501 for January 2025 (paid in February). 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 — although the ordinance allows cash only for payments up to €300 (§ 7(3)), which the form does not mention.

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 (for the December settlement filed in January, the year stays the previous one), so a variable symbol copied from last month is a silent error that leaves your payment unmatched.

Verify both the account number and the symbol structure against the current form and the city’s page before paying — the form does change; the 2026 version came out on 14 October 2026.

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. As its template it uses the current 2026 version of the form.

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 — and before you sign, also check the variable symbol: it must contain the three-digit number the city assigned to you.

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 under § 10(1) of Ordinance No. 4/2023 (as amended by VZN No. 1/2024) apply to your guests, review rows 03 and 04 before signing. Under § 10(4) of the ordinance, these exemptions do not apply to stays arranged through digital platforms.

We would rather write down what Best Guest cannot do than have you discover it on the 15th.

Related pages

• Accommodation tax in Bratislava — rates, registration, deadlines
• Overview of accommodation tax rates in top destinations
• Accommodation tax in Slovakia
• Act No. 582/2004 Coll. on Local Taxes
• Host inspections in Slovakia