Providing accommodation in Slovakia — from a single Airbnb apartment to a hotel — comes with a set of separate legal obligations. Below is an overview of all the main areas, with links to a detailed guide for each.
The obligations at a glance
| Obligation | Legal basis | Reported to | Deadline |
|---|---|---|---|
| Reporting foreign guests | Act No. 404/2011 Coll. | Foreigners Police | 5 days from check-in |
| Guest register (kniha ubytovaných) | §24 of Act No. 253/1998 Coll. (for foreigners also §113(b) of Act No. 404/2011 Coll.) | kept continuously, produced on demand | ongoing |
| Accommodation tax | Act No. 582/2004 Coll. + municipal VZN | municipality | monthly / quarterly per VZN |
| Statistical reporting | Act No. 540/2001 Coll., §18 | Statistical Office SR | monthly, within 20 days after the month (form CR 1-12), if the Office keeps you in its register |
| VAT — identified person | Act No. 222/2004 Coll., §7a | Financial Administration SR | apply before receiving the first service from a supplier in another EU state |
| Short-term rental register | Act No. 133/2026 Coll. | Ministry of Tourism and Sport SR | by 28 Feb 2027 (existing hosts) |
None of these obligations depends on business size — they arise from providing paid accommodation at all, whether one apartment or a hotel with dozens of rooms.
1. Reporting foreign guests to the Foreigners Police
Every guest who is not a Slovak citizen — EU, EEA and Swiss citizens included (§2(2) and §113(c) of Act No. 404/2011 Coll.) — must be reported to the Foreigners Police within 5 days of check-in (calendar days, not working days). Missing it risks a fine of up to €3,300. The detailed procedure, including where the report is actually filed, is in the dedicated guide.
2. The guest register (kniha ubytovaných)
Under §24 of Act No. 253/1998 Coll., hosts must keep a guest register (kniha ubytovaných) of all guests — name, ID card or travel document number, permanent address and length of stay; for foreigners, §113(b) of Act No. 404/2011 Coll. adds nationality and date of birth. If you are the payer of the accommodation tax, §41a(2) of Act No. 582/2004 Coll. also requires a tax record book (adding every guest’s date of birth, the document type and the number of nights). These are two statutory records, though you can keep them in one book if it holds the data for both. Details in the guest register guide.
3. Accommodation tax
The guest pays the tax per overnight stay; the host collects it and remits it to the municipality. A municipality introduces the tax by its own VZN — the Act allows it but does not require it (§2(1)) — and a municipality that has introduced it sets its own rate there; unlike Czechia, there is no national cap. You must notify the municipality of your accommodation capacity no later than the day you start providing accommodation (§41a(1)). More in the accommodation tax guide.
4. Statistical reporting
If the Statistical Office keeps you in its register of accommodation facilities, you file the monthly CR 1-12 report on visitor numbers and capacity within 20 days after the month it covers (Decree No. 425/2023 Coll., survey No. 54) — the rules contain no exemption for private individuals or private rooms (“zimmer frei”). Details in the statistical reporting guide.
5. VAT registration as an identified person
If you use services from suppliers in another EU state, such as Best Guest, Booking.com or Airbnb, §7a of the VAT Act may oblige you to register as an identified person — regardless of how many apartments you operate. The registration application must be filed before you receive the first such service (§7a(1)). Details in the dedicated guide.
6. The short-term rental register (from 2027)
A new obligation stemming from EU Regulation 2024/1028 — every unit offered via an online platform will need a registration number, and existing hosts must register by 28 February 2027. Details in the dedicated article.
What happens on non-compliance
Each obligation carries its own penalty — from a fine of up to €3,300 for police reporting, through sanctions for the accommodation tax, to standard tax-code penalties for VAT. See the overview of fines.
How Best Guest helps
Best Guest collects guest data through an online check-in form, builds the digital guest register from it, computes the accommodation tax for your configured municipality, and prepares the police-report documents for manual submission via portal.minv.sk. See the features overview.
Related pages
Frequently asked questions
How many separate obligations does a Slovak host actually have?
In practice four to five distinct areas: reporting foreign guests to the Foreigners Police, the local accommodation tax, keeping the guest register (kniha ubytovaných), statistical reporting to the Statistical Office, and — when using platforms from another EU state — VAT registration as an identified person. Each has its own legal basis, its own deadline and its own penalty. From 2027 a sixth is added: the national short-term rental register.
Do these obligations apply to a single apartment rented via Airbnb?
Yes. None of them depends on business size or the number of units — they arise from providing paid accommodation at all, whether it is one apartment or a hotel.
Which obligation has the tightest deadline?
Reporting foreign guests to the Foreigners Police — 5 days from check-in (calendar days, not working days). The accommodation tax is remitted on the schedule set by the municipal ordinance (§ 43 of Act No. 582/2004 Coll.) — most often monthly or quarterly, a more relaxed rhythm, but missing any of the obligations can mean a fine.
Is there one place where I can fulfil everything at once?
No. These are separate systems run by different authorities — the Ministry of Interior (police), the municipality (accommodation tax), the Statistical Office, and the Financial Administration (VAT). Software like Best Guest brings the obligations together in one place, but the filings still go to each authority separately.
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.