Non-compliance with host obligations in Slovakia is not a theoretical risk — the fines are actually enforced, and they exceed the cost of the software that helps avoid them.

Police reporting: fines up to €3,300

Failing to report a foreign guest to the Foreigners Police — or reporting late — carries a fine of up to €3,300. That is per individual case, not a ceiling for a whole period: several unreported guests multiply the exposure.

The offence can be prosecuted within one year of the authority learning of it, and no later than three years after it occurred. That is a considerably longer window than most hosts would intuitively expect — the obligation does not “expire” a few weeks after the guest departs.

For context: a Best Guest monthly subscription in Slovakia costs €9.90 — a fraction of a single fine for one unreported guest.

Accommodation tax: sanctions per VZN and the Tax Code

For non-compliance around the local accommodation tax (registration, returns, remittance), no single national fine applies. The consequences flow from:

  • the specific municipality’s VZN, which sometimes specifies sanctions directly,
  • the general Tax Code (Act No. 563/2009 Coll.), which governs e.g. the penalty for not filing a return on time and late-payment interest.

We deliberately do not quote a specific number here — verify the exact amounts for your municipality with the municipal office or a tax advisor, rather than trusting an unverified secondary figure.

Inspections are not only for large operations

Neither the fine level nor the scope of obligations depends on business size. One occasionally rented Airbnb apartment is subject to the same obligations as a hotel with dozens of rooms — and therefore the same fine exposure for missing them.

How to avoid the fines

  1. Register as an accommodation provider in the Ministry of Interior’s system before your first guest — without that registration you cannot even reach the electronic reporting form on the day you need it.
  2. Set a reminder for the 5-day deadline (calendar days, not working days) for every foreign guest.
  3. Keep the guest register continuously, not retroactively — see the guest register guide.
  4. Check the VZN of every municipality you host in, including the accommodation-tax rate and remittance deadlines.

How Best Guest helps

Best Guest prepares the police-report documents and keeps the digital guest register automatically from the data guests fill in at online check-in — so the 5-day deadline does not depend on someone watching a calendar. It also computes the accommodation tax at the configured municipal rate.

Frequently asked questions

What is the highest fine a Slovak host faces?

Up to €3,300 for failing to report a foreign guest to the Foreigners Police — per individual case, not a one-off ceiling regardless of guest count.

How long can the authority pursue the offence?

The police-reporting offence can be prosecuted within one year of the authority learning of it, and no later than three years after it occurred. The obligation does not quietly expire a few weeks after the guest leaves.

Is there a fixed fine for accommodation-tax non-compliance?

No single national figure exists — the consequences flow from the specific municipality's VZN and from the general Tax Code (Act No. 563/2009 Coll.), which governs e.g. the penalty for failing to file a return and late-payment interest. Verify the exact amounts with your municipality or a tax advisor.

Do fines apply to a single occasionally rented apartment?

Yes. Neither the fine level nor the scope of obligations depends on business size — one unreported guest can mean the same fine for a single apartment as for a large establishment.

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.