Country Guide
Accommodation Compliance in Slovakia
A structured summary of what accommodation providers in Slovakia must do to report foreign guests, keep a guest register, and charge local accommodation tax — and what Best Guest already automates.
Last verified: 2026-08-01
| Country | Slovakia (SK) |
|---|---|
| EU member | Yes |
| Currency | EUR |
| Reporting authority | Cudzinecká polícia SR |
| Foreign guest reporting deadline | 5 dní od ubytovania (within 5 days of check-in — calendar days, not working days; §113 zákona č. 404/2011 Z. z.) |
| Applies to | Every guest who is not a Slovak citizen, including EU/EEA and Swiss citizens (§2(2), §113 of Act 404/2011) |
| Accommodation tax | Daň za ubytovanie |
| Set by | Obec (municipality), via a local všeobecne záväzné nariadenie (VZN), if it introduces the tax (§2(1), §43 of Act 582/2004) |
| Best Guest support | Supported |
| Governing laws | Zákon č. 404/2011 Z. z. o pobyte cudzincov; Zákon č. 582/2004 Z. z. o miestnych daniach |
What Best Guest automates in Slovakia
- Digital kniha ubytovaných
- Accommodation tax calculation
- XML import file for the MV SR e-service "Zápis do knihy ubytovaných" on portal.minv.sk, uploaded and signed by the host (no public automated API exists yet — see foreign-police-sk)
Topics
Verified against: Ministerstvo vnútra SR — portal.minv.sk (hlásenie pobytu cudzincov), Zákon č. 404/2011 Z. z. o pobyte cudzincov