A cottage in Liptov, a chalet below the Tatras, a log cabin in Orava — renting out recreational properties is the largest segment of Slovak short-term rental. And also the segment with the most widespread misconception: “the city obligations don’t apply to a cottage.” They do. The laws do not distinguish a cottage from an apartment — here is what applies to cottage owners and what is specific to their situation.
Same laws, different scenery
| Obligation | Applies to a cottage? | Cottage specifics |
|---|---|---|
| Trade licence for accommodation services | yes, for continuous rental with services | seasonality does not decide |
| Reporting foreigners | yes, within 5 days | the filing is online — distance from the police plays no role |
| Guest register | yes, continuously | a digital form also solves contactless handover |
| Accommodation tax | yes, to the municipality per the VZN | mountain municipalities often have higher rates than cities |
| SO SR statistics | yes, with a registered company ID | exemption only for informal “zimmer frei” |
| Short-term rental register (2027) | yes | every unit on a platform needs a number |
Seasonal rental is still a business
The most common justification for “why this doesn’t concern me”: I only rent in winter. But the Trade Licensing Act does not assess the number of months in the year — it assesses continuity (repetition with the aim of profit) and services (cleaning, linen, key handover). An annual ski season with dozens of stays is a continuous activity, even if the cottage stands idle from April to November. In detail in the trade licence guide.
Accommodation tax: small municipalities are no exception — often the opposite
Mountain and recreational municipalities live off tourism, and the accommodation tax is a key revenue for them — so rates in tourist municipalities tend to be higher than in big cities, and municipalities also check them more actively. Before the first guest:
- register at the municipal office of the municipality in whose cadastre the cottage lies (careful: a recreational area is often named differently from the municipality — the cadastre decides),
- find out the rate, reporting frequency and exemptions in the ordinance (VZN),
- keep records of overnight stays including exempt guests.
We collect verified rates for top destinations in the rate overview.
Contactless handover: the obligations run without a reception too
A typical cottage has no reception — the keys are in a box, guests arrive in the evening and the host is 200 km away. The obligations do not disappear because of that; they just have to be fulfilled before arrival:
- Online check-in collects the data for the report and the guest register in advance — with contactless handover, it is the only reliable moment of collection.
- An electronic signature covers the foreigner’s signature on the report form without a physical meeting.
- House rules delivered in advance replace the on-site briefing — including rules for the fireplace, firewood or hot tub that a city apartment never deals with.
How Best Guest handles this
Best Guest is built exactly for operation without a reception: the guest receives the online check-in in their own language and signs electronically, the guest register keeps itself, the accommodation tax is calculated according to your municipality’s ordinance, and the police-report documents are ready for filing via portal.minv.sk — whether the cottage is in Liptov, Orava or the Slovak Paradise.
Related pages
Frequently asked questions
Do the same obligations apply to a cottage as to a city apartment?
Yes. Neither the Act on Residence of Foreigners, the Act on Local Taxes nor the Trade Licensing Act distinguishes a cottage from an apartment — what matters is that you provide accommodation for payment. Reporting foreigners, the guest register, the municipal accommodation tax and the trade licence apply just the same in remote hamlets as in the centre of Bratislava.
I rent my cottage out only in season — do I need a trade licence?
Seasonality does not decide — continuity and services do. Repeated renting through platforms with services (cleaning, linen, key handover) is an accommodation service even when it runs only in winter or only in summer. A one-off rental is not a business; an annual season is not one-off.
Do I have to report guests when the cottage is in a small village with no Foreigners Police office?
Yes. The report of foreigners is filed electronically via portal.minv.sk regardless of where the cottage stands — which police unit is competent is not a matter of distance, the filing is online. The 5-day deadline from accommodation applies just the same.
Does even a small village collect accommodation tax?
Most tourist municipalities do — the rate is set by the specific municipality's ordinance (VZN), and mountain and spa municipalities often have higher rates than the big cities. Before your first guest, register at the municipal office and verify the rate, the reporting frequency and the exemptions in your municipality's ordinance.
How do I manage check-in when I hand the cottage over contactlessly via a key box?
Contactless handover is exactly where online check-in becomes a necessity: the data for the report and the guest register must be collected before arrival, because you are not physically with the guest at arrival. An electronic signature at online check-in also covers the foreigner's signature on the report form.
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.