Alongside police reporting and the accommodation tax, Slovak hosts have one more, less-known obligation: a monthly statistical return to the Statistical Office of the Slovak Republic, using form CR 1-12.

Who must file

Who files is set by the Programme of State Statistical Surveys for 2024 to 2026 (Decree of the Statistical Office No. 425/2023 Coll., Annex 1, survey No. 54). The reporting units are “entities kept in the Statistical Office’s register of accommodation facilities that provide temporary accommodation to visitors in accommodation facilities for tourism purposes” (our translation). The definition does not mention legal form, the number of apartments or the number of employees.

Neither the decree nor the State Statistics Act contains any exemption for private individuals or for private-room (“zimmer frei”) accommodation. According to the Statistical Office, your duty arises when it delivers a notice of inclusion in the statistical survey (Oznámenie o zaradení do štatistického zisťovania) — to your electronic mailbox on slovensko.sk or, if you do not have one, by registered post. The notice also contains your login details for electronic reporting.

The only relief for small hosts concerns the format: a natural person or sole trader with no employees on 31 December of the previous year may hand in the completed form on paper (§18(5) of Act No. 540/2001 Coll.). That does not release them from the duty itself.

How you end up in the register

The Register of Accommodation Facilities is maintained by the Statistical Office, which typically once a year asks municipalities for an updated list of operators and facilities in their territory. In practice you enter the register indirectly, via your municipality. If you have never been contacted but operate legally, you can check with the Statistical Office directly whether it keeps you in the register. You file from the moment the Office delivers its notice that you have been included in the survey.

What CR 1-12 contains

CR 1-12 is a monthly electronic return filed via the Statistical Office’s portal (zber.statistics.sk) within 20 days after the month it covers (Decree No. 425/2023 Coll., survey No. 54). It captures:

  • the number of guests accommodated in the month,
  • the facility’s capacity,
  • further operational indicators per the current version of the form.

The legal basis is §18(3) of Act No. 540/2001 Coll. on State Statistics: reporting units must provide the data requested for the state statistical surveys in the survey programme “completely, truthfully, within the set deadlines and free of charge” (our translation). Who is a reporting unit and by when it reports is set by the survey programme issued as Decree No. 425/2023 Coll.

How it relates to the other obligations

Statistical reporting is a standalone duty, independent of police reporting and the accommodation tax — different legal basis, different recipient, different cadence. See the complete overview of host obligations.

Sanctions

The State Statistics Act provides for sanctions for failing to fulfil the reporting duty. We deliberately do not quote a specific fine — the amount in a given case is determined by the Statistical Office, and we recommend verifying it with the Office directly rather than relying on a secondary source.

Frequently asked questions

Does the owner of a single apartment have to file it?

Yes, if the Statistical Office keeps them in its register of accommodation facilities. The Programme of State Statistical Surveys (Decree No. 425/2023 Coll., survey No. 54) defines the reporting units as "entities kept in the Statistical Office's register of accommodation facilities that provide temporary accommodation to visitors in accommodation facilities for tourism purposes" (our translation). It does not mention the number of apartments, employees or legal form.

Is there an exemption for private rooms ("zimmer frei")?

No. Neither Decree No. 425/2023 Coll. nor the State Statistics Act (No. 540/2001 Coll.) contains an exemption for private individuals or for private-room accommodation. What matters is whether the Statistical Office keeps you in its register of accommodation facilities and has included you in the survey. A natural person or sole trader with no employees on 31 December of the previous year may hand in the completed form on paper under §18(5) of the Act — but that does not release them from the duty.

How often, by when and where is CR 1-12 filed?

It is a monthly electronic return, due within 20 days after the month it covers (Decree No. 425/2023 Coll., survey No. 54), filed via the Statistical Office's portal (zber.statistics.sk), covering guest numbers and the facility's capacity for the month.

How do I end up in the Register of Accommodation Facilities?

The Statistical Office maintains the register and typically once a year asks municipalities for an updated list of operators and facilities in their territory. If you operate accommodation and have never been contacted, you can check with the Statistical Office directly whether it keeps you in the register. You file from the moment the Office delivers its notice that you have been included in the survey.

What if I don't file?

The State Statistics Act provides for sanctions for failing to fulfil the reporting duty; the exact fine in a given case is set by the Statistical Office. We deliberately do not quote a specific number — check the current figure with the Office directly.

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.