From 1 January 2027, Slovak hosts on Airbnb, Booking and similar platforms get a new obligation: enter every accommodation unit in a national short-term rental register and obtain its registration number. The basis is Act No. 133/2026 Coll.; existing hosts have until 28 February 2027 to register.
The key facts at a glance
| What | What Act No. 133/2026 Coll. says |
|---|---|
| Adopted and promulgated | Approved by the National Council on 2 June 2026, promulgated in the Collection of Laws on 18 June 2026 |
| In force | 1 January 2027 (Art. III), with no staggered dates |
| Register administrator | Ministry of Tourism and Sport of the Slovak Republic |
| New hosts | register before the first listing on an online platform (§ 5(1) and (2)) |
| Existing hosts | register by 28 February 2027 (§ 14) |
| Cost | entry, change and deletion are free (§ 5(10)) |
| Fine for a private individual | €100–1,000 (§ 10) |
Section references in this article point to Act No. 133/2026 Coll. in the promulgated text on Slov-Lex (in Slovak). The text published in the Collection of Laws is the legally binding one; this article is only a summary.
Where the obligation comes from
The EU adopted Regulation (EU) 2024/1028 of 11 April 2024 on data collection and sharing for short-term accommodation rental services, which has applied since 20 May 2026. The regulation does not create a registration scheme in any country by itself — it sets how a scheme must work where a Member State introduces one, and it gives platforms duties around registration numbers and data about stays.
Slovakia introduced its scheme through Act No. 133/2026 Coll. on the register of units for the provision of short-term accommodation rental services. The Act covers accommodation rented for less than one year (§ 1(2)).
Who administers the register
The register’s administrator, operator and registering authority is the Ministry of Tourism and Sport of the Slovak Republic (§ 3(1)). The ministry also runs the single digital entry point through which the register communicates with platforms and the European Commission, and it imposes the fines (§ 2, § 12).
Who it applies to
The duty to enter a unit applies to a host who offers accommodation through an online short-term rental platform or a small online platform (§ 5(1)). The Act does not distinguish by legal form: it applies equally to private individuals, sole traders and companies, regardless of the number of units. One occasionally rented apartment has the same duty as a portfolio of properties.
When it takes effect
| Date | What happens |
|---|---|
| 2 June 2026 | National Council approves the Act |
| 18 June 2026 | Promulgated in the Collection of Laws as No. 133/2026 |
| 1 January 2027 | The Act takes effect; anyone who starts offering via a platform needs a registration number before the first listing |
| 28 February 2027 | End of the transition period: hosts who offer through platforms up to 31 December 2026 must have their data in the register |
| from 1 March 2027 | The ban on offering without a number and the fines (§ 5, § 10 and § 11) apply to these hosts too |
The transition provision (§ 14) says exactly this: hosts who offer accommodation via online platforms up to 31 December 2026 must enter their data in the register by 28 February 2027, and § 5, § 10 and § 11 do not apply to them until that date. Earlier press summaries differed on the dates; the exact wording is in the Act.
What a host must do
- Enter the unit in the register before the first listing on a platform; existing listings by 28 February 2027 at the latest (§ 5(1) and (2), § 14).
- State the assigned registration number in the listing. The register generates one per unit (§ 4(3)), and without a valid number accommodation cannot be offered via a platform (§ 5(2)).
- Enter any change of data within 30 days of the change (§ 5(4)).
- Delete the unit from the register within 30 days of permanently ending short-term rental (§ 5(7)). Deletion cancels the registration number.
- The host is responsible for the completeness, accuracy and truthfulness of the data (§ 5(9)).
Entry is electronic, through the register’s form. A private individual may also do it in person at a designated ministry office, where their identity is checked (§ 5(5) and (6)).
What data goes in the register
About the unit (§ 4(1)):
- the unit’s address (region, district, municipality, street, house numbers),
- the title deed number, cadastral area and parcel number,
- the flat number and floor, for apartment buildings,
- the unit type (types will be set by the ministry in a generally binding regulation under § 13),
- whether you offer part or all of your own home, or the unit for another purpose,
- the maximum number of beds and guests,
- the start and, where applicable, end of offering the unit through a platform.
About the host (§ 4(2)): name (or trade name or company name), permanent address, registered office or place of business, tax identification number, company ID for businesses and legal entities, phone and e-mail; for a legal entity also details of the statutory body.
Who sees the data in the register
Only the unit’s address, unit type, the start and end of offering and the registration number are shown publicly on the ministry’s website (§ 3(3)). Host details are not public.
The ministry does, however, give access to other authorities: the accommodation-tax administrator, state tax, fee and customs authorities, the Financial Intelligence Unit, the Police Force, the Statistical Office, the trade licensing office and others (§ 7). In practice a unit offered through a platform becomes easier for tax authorities and the municipality to trace.
What happens if the data does not match
The ministry may verify the completeness and accuracy of the entered data (§ 6). If it finds shortcomings, it calls on the host in writing to correct them, with a deadline of at least 10 working days from delivery of the notice. If that passes without action, the ministry decides within five days to temporarily suspend the registration number (an appeal does not suspend the decision), and while it is suspended the host may not provide accommodation through a platform (§ 6(3)–(5)). If the host does not fix the shortcomings within two months of the suspension becoming final, the ministry revokes the number and deletes the unit from the register. Platforms must remove or block listings when the ministry orders it.
Penalties
The Ministry of Tourism and Sport imposes the fines (§ 12(2)). Rates from the Act:
| Who | Fine |
|---|---|
| Private individual not in business (offence, § 10) | €100–1,000; for a repeat offence within 5 years, up to double the upper limit, i.e. €2,000 |
| Sole trader and legal entity (administrative delict, § 11(3)(a)) | €1,000–3,000; for a repeat offence up to double, i.e. €6,000 |
| Online platform provider (§ 11(3)(b)) | €3,000–30,000 |
For hosts the main violations are failing to enter the unit before the first listing, failing to report a change or deletion within the 30-day deadline, offering through a platform while the number is suspended, and offering without a valid registration number.
What it means alongside existing obligations
The short-term rental register does not replace any existing obligation — it is an additional one, alongside police reporting and the accommodation tax. See the complete overview of host obligations.
How to prepare now
As of 14 October 2026 the Act has not yet taken effect, so there is nowhere to register yet. The details of the register’s structure, the entry format and the unit types are to be set by the ministry in a generally binding regulation (§ 13). In the meantime it pays to:
- compile an overview of all your units and the platforms they are listed on,
- gather the data the register asks for: title deed number, cadastral area, parcel number, flat number and floor, maximum beds and guests,
- follow announcements from the Ministry of Tourism and Sport about the launch of the electronic form,
- not underestimate the 28 February 2027 deadline — with several units, the paperwork may take longer than it seems. That day is a Sunday, and Act No. 133/2026 Coll. does not say whether a deadline ending on a weekend moves; registering by Friday 26 February 2027 at the latest is the safer choice.
We will update this article as soon as the register launches and the exact registration process can be verified.
Related pages
Frequently asked questions
When exactly does the registration duty take effect?
Act No. 133/2026 Coll. takes effect on 1 January 2027 (Art. III). That is the only effective date, with no staggered stages. Anyone who starts offering accommodation through an online platform from that day on needs a registration number before the first listing. Hosts who already offer accommodation through platforms up to 31 December 2026 get a transition period until 28 February 2027 (§ 14): until then the ban on offering without a number and the fines do not apply to them, but they must enter their data in the register by 28 February 2027.
Who administers the register?
The Ministry of Tourism and Sport of the Slovak Republic. It is the register's administrator, operator and registering authority, and it also imposes the fines (§ 3 and § 12).
Do I have to register even for one occasionally rented apartment?
Yes. The Act does not distinguish by number of units or by legal form: private individuals, sole traders and companies all have the same duty. What matters is that you offer a unit through an online platform as a short-term rental, meaning for less than one year (§ 1(2), § 5(1)).
Does the duty apply if I do not list on a platform?
Under the wording of § 5(1), the duty to enter a unit in the register arises before the first short-term rental provided through an online platform (including small online platforms). Whether it reaches you for other sales channels, for example bookings made only through your own website or by phone, is something to confirm with a lawyer. Your other obligations — foreigner reporting, the guest book, the local accommodation tax — apply either way.
How much does registration cost?
Nothing. Entering data, changing it and deleting a unit are all free of charge (§ 5(10)).
What data do I enter in the register?
For the unit: the address, land-registry data (title deed number, cadastral area, parcel number), flat number and floor in an apartment building, unit type, whether it is your own home, maximum beds and guests, and the start (and possibly end) of offering it on a platform. For the host: name and address, tax identification number, phone and e-mail; for businesses also the company ID, and for legal entities the details of the statutory body (§ 4).
Will the public see my details?
Only the unit's address, unit type, the start and end of offering and the registration number are shown publicly on the ministry's website (§ 3(3)). Host details are not public. The ministry does, however, give access to other authorities, such as the accommodation-tax administrator, the tax authorities, police and the Statistical Office (§ 7).
What happens if I don't register?
Offering accommodation through an online platform without a valid registration number is prohibited (§ 5(2)) and is an offence or administrative delict punishable by a fine. The ministry can order a platform to remove the listing without delay (§ 5(3)). Platforms will also require the number before publishing a listing.
What are the fines?
Private individuals who are not in business: €100–1,000, up to double the upper limit for a repeat offence within 5 years (€2,000). Sole traders and legal entities: €1,000–3,000, up to €6,000 for a repeat offence. Online platform providers: €3,000–30,000. The Ministry of Tourism and Sport imposes the fines (§ 10 to 12).
Does this replace police reporting or the accommodation tax?
No. It is a separate, additional obligation — nothing changes about reporting foreign guests to the Foreigners Police or the local accommodation tax. The register covers national-level registration of short-term rental units, not guest reporting or local taxes.
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.