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
The duty covers legal entities and registered sole traders (holders of an IČO) — regardless of employee count or main line of business — who are listed in the Statistical Office’s Register of Accommodation Facilities and provided temporary accommodation to tourism participants.
Private individuals providing informal “zimmer frei” accommodation (private rooms outside the regular business regime) are exempt. If you operate through a trade licence or an s. r. o., the exemption does not apply — one apartment or several makes no difference.
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, we recommend reaching out to the Statistical Office directly — better to learn of the duty in advance than retroactively.
What CR 1-12 contains
A monthly electronic return filed via the Statistical Office’s portal (zber.statistics.sk), capturing:
- 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 of Act No. 540/2001 Coll. on State Statistics.
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 We deliberately do not quote a specific fine — the amount in a given case is determined by the Statistical Office, and we recommend verifying it with the Office directly rather than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.
Related pages
Frequently asked questions
Does the owner of a single apartment have to file it?
Yes, if they have a company/trade ID (IČO) and are listed in the Statistical Office's Register of Accommodation Facilities. The duty covers legal entities and registered sole traders regardless of employee count or main line of business. Only private individuals providing informal "zimmer frei" accommodation are exempt.
What exactly is the "zimmer frei" exemption?
Private individuals offering accommodation occasionally, outside the regular business regime (typically private rooms). That specific category does not file CR 1-12 — but if you operate through a trade licence or an s. r. o., the exemption does not apply to you.
How often and where is CR 1-12 filed?
It is a monthly electronic return 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, we recommend contacting the Statistical Office directly rather than discovering the duty retroactively.
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.
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.