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Slovensko·Destination guide · Central Europe

Slovakia

48.1486° N · Central Europe · Schengen

Slovakia still runs foreign-guest check-in on the hlásenie pobytu — identity first, police within five days.

Accommodation providers (ubytovatelia) must verify every foreign guest's identity, record them in the kniha ubytovaných, and ensure a signed úradné tlačivo o hlásení pobytu reaches the foreign-police útvar within five days of accommodation (zákon 404/2011 § 113). Municipal daň za ubytovanie and trade-licence kategorizácia sit on top — they are not substitutes for the police form.

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NextStay relevance · Slovakia

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Essential

Zákon 404/2011 § 113 requires every ubytovateľ to verify foreign-guest identity, enter the kniha ubytovaných, and deliver a signed hlásenie pobytu to foreign police within 5 days — on top of živnosť / vyhláška 277/2008 kategorizácia and municipal daň za ubytovanie (Bratislava €3.50 / €3.00).

At a glance · Slovakia

  • Foreign guests

    Hlásenie ≤ 5 days

  • Guest book

    Kniha ubytovaných

  • Licence

    Živnosť + kategória

  • Bratislava tax

    €3.50 / €3.00

Who this is for

What hosts and hotels actually need to know

Slovak short-stay compliance is form-and-authority heavy, not a soft platform habit. Zákon č. 404/2011 Z. z. o pobyte cudzincov defines a cudzinec as anyone who is not a Slovak citizen (including other EU nationals) and an ubytovateľ as a legal person or natural-person entrepreneur providing accommodation under a zmluva o ubytovaní. At check-in, § 113 requires the host to verify identity, write nationality and date of birth into the kniha ubytovaných (alongside the guest-book rules referenced via § 24 of zákon 253/1998 Z. z.), and deliver the completed hlásenie pobytu form to the police within five days — personally, by post, or via the Ministry of Interior electronic service after registration with the border and foreign police directorate. The foreign guest must present a travel document and personally sign that form (§ 111 (1)(k)–(l)). Separately, odplatné prechodné ubytovanie triggers miestna daň za ubytovanie under zákon 582/2004 Z. z. (§§ 37–43): the operator keeps an evidenčná kniha of every paying guest and remits at the obec rate — Bratislava VZN 4/2023 sets €3.50 (Staré Mesto) / €3.00 (other boroughs) per person per night (max 60 nights per guest per payer per year). Providing hotel-style short stays is typically a živnosť under zákon 455/1991 Zb., with kategorizácia under vyhláška 277/2008 Z. z. (including ubytovanie v súkromí / prázdninový byt). Finančná správa treats short lets with hotel-type services as § 6 (1) business income; bare long-term rentals sit in § 6 (3). From 1 January 2025, CPA 55 ubytovacie služby take the 5% reduced VAT rate under zákon 222/2004 Z. z. príloha 7a (where the supplier is a VAT payer). Self check-in works when required guest identity data — and the foreigner's signature on the hlásenie — are captured before access is released.

Front desk or digital, the duty is the same: verify every foreign guest, complete the kniha ubytovaných and signed hlásenie pobytu, file within five days, and collect the municipal daň za ubytovanie.

  • 01Verify foreign-guest identity and record nationality + date of birth in the kniha ubytovaných (§ 113)
  • 02Have the guest sign the hlásenie pobytu form and deliver it to foreign police within 5 days of accommodation
  • 03Hold the correct živnosť and vyhláška 277/2008 kategória / trieda for the property type
  • 04Collect and remit daň za ubytovanie at the obec rate (Bratislava: €3.50 Staré Mesto / €3.00 elsewhere)

Chapter · Hlásenie

Hlásenie pobytu & kniha ubytovaných

Zákon 404/2011 §§ 111 and 113 make foreign-guest identity capture and the five-day police form the core check-in gate for Slovak ubytovacie zariadenia — not an optional CRM step.

Statute

“Ubytovateľ je povinný a) pri ubytovaní overiť totožnosť cudzinca, b) do knihy ubytovaných uviesť pri cudzincovi aj štátnu príslušnosť a dátum narodenia, c) zabezpečiť vyplnenie úradného tlačiva o hlásení pobytu cudzinca a doručiť ho policajnému útvaru do piatich dní od ubytovania; doručenie je možné aj prostredníctvom elektronickej služby zavedenej na tento účel.”
Zákon č. 404/2011 Z. z. o pobyte cudzincov, § 113 (slov-lex) [01]
  1. 01

    Who is a cudzinec — and who is an ubytovateľ

    § 2: a cudzinec is anyone who is not a citizen of the Slovak Republic — including nationals of other EU member states. An ubytovateľ is a legal person or natural-person entrepreneur providing accommodation under a zmluva o ubytovaní. Slovak nationals are outside the § 113 foreign-guest police form, but tax and guest-book duties for paying stays still apply under zákon 582/2004.

    [01][02]
  2. 02

    Identity, kniha ubytovaných, signed form

    At accommodation the host must verify the foreigner's identity (typically from a travel document), record nationality and date of birth in the kniha ubytovaných (§ 113 (b); footnote 90 points to zákon 253/1998 § 24), and ensure the official hlásenie pobytu form is completed. § 111 (1)(k)–(l) requires the foreigner to present the travel document on the host's request and personally sign the completed form — hosts sometimes call this an "ubytovací lístok" (Czech phrasing); the Slovak police form is Hlásenie pobytu (MINV publishes language variants).

    [01][03][02]
  3. 03

    Five-day police clock

    § 113 (c): deliver the completed hlásenie to the competent foreign-police útvar within five days of accommodation — in person, by post, or through the electronic service. Completing a form that never reaches the police on time is still a compliance gap. Electronic filing requires prior registration of the ubytovateľ with the border and foreign police directorate for the host's seat, plus eID / qualified electronic signature setup described on slovensko.sk.

    [01][02][03]
  4. 04

    Private lodging vs accommodation facility

    MINV: when a foreigner stays in an ubytovacie zariadenie (hotel, penzión, ubytovňa, etc.), the facility reports. When lodging is in súkromí, the foreigner reports to the territorial foreign-police department (third-country nationals: within 3 working days of entry; Union citizens / family members: within 10 working days). Do not assume the hotel five-day channel covers a purely private non-facility stay — confirm which track applies.

    [03]

Chapter · Licence

Živnosť & kategorizácia

Hotel-style short stays are a trade activity. Zákon 455/1991 Zb. (živnostenský zákon) and vyhláška 277/2008 Z. z. set how ubytovacie zariadenia classify into kategórie and hviezdičky tried.

  1. 01

    Trade licence before advertising at scale

    Providing prechodné ubytovanie with hotel-type services (linen, cleaning, guest handling) is treated as business activity requiring the appropriate živnostenské oprávnenie. Finančná správa's methodological guidance distinguishes that stack from bare § 6 (3) rental of immovable property without hotel-type services. Confirm the correct voľná / viazaná trade with the živnostenský úrad before listing repeatedly for profit.

    [08][11][09]
  2. 02

    Vyhláška 277/2008 — self-classification

    Vyhláška 277/2008 applies to accommodation facilities operated by entrepreneurs under a trade licence. The operator assigns the unit to a kategória and trieda (stars) from the decree's annex — including hotel, penzión, apartmánový dom, and ubytovanie v súkromí (izba, objekt, prázdninový byt). Classification is the operator's statutory duty under the decree, not a separate national "Airbnb licence number" in the Portuguese RNAL sense.

    [09]
  3. 03

    Income tax & VAT posture (fiscal layer)

    Short accommodation with hotel-type services is generally príjem z podnikania under § 6 (1) of the income-tax act as applied by Finančná správa. From 1 January 2025, zákon 222/2004 Z. z. § 27 (3) with príloha 7a bod 2 lists CPA 55 ubytovacie služby at the 5% reduced VAT rate for VAT payers — long-term residential letting remains a different VAT track. Thresholds, registration and e-kasa / receipt duties depend on the supplier's status; confirm with Finančná správa rather than assuming a flat rule for every platform host.

    [10][11]

Chapter · Daň

Miestna daň za ubytovanie

Zákon 582/2004 Z. z. §§ 37–43 empower each obec to levy daň za ubytovanie on odplatné prechodné ubytovanie. The national statute sets the framework; the VZN sets the euro rate.

  1. 01

    National framework

    Subject matter covers paid temporary lodging in hotels, pensions, apartments, family houses, flats and other facilities (§ 37). The guest is the daňovník; the operator is the platiteľ (§ 38). The tax base is nights stayed, capped at 60 nights per guest with one payer per calendar year (§ 39). The obec sets the per-person/night rate in its VZN (§ 40). § 41a requires an evidenčná kniha (name, permanent address, date of birth, ID type/number, stay length) in paper or electronic form.

    [04]
  2. 02

    Bratislava — official rates

    Magistrát / VZN 4/2023 (effective 1 July 2023, still published as current on bratislava.sk): €3.50 per person per night in mestská časť Staré Mesto; €3.00 in other boroughs. Operators notify the Magistrát, file monthly vyúčtovanie and remit — confirm the current forms and variable symbol with the Oddelenie miestnych daní.

    [05][04]
  3. 03

    Other obce — confirm the VZN

    Košice raised its rate to €3.50 via Uznesenie MZ 642 (11 Dec 2024) amending VZN 229. Mesto Vysoké Tatry VZN 5/2023 sets €3.50 city-wide from 1 March 2024. Smaller mountain and spa municipalities set their own figures — always read the property's obec VZN rather than reusing a Bratislava borough rate.

    [06][07][04]

Chapter · EU layer

EU law that sits underneath

Slovakia's hlásenie pobytu, kniha ubytovaných and municipal tax sit inside the same European stack hosts meet elsewhere — Schengen lodging purposes, GDPR, and the 2024 short-term rental data framework.

  1. 01

    Schengen Convention — Article 45(1)(b)

    Lodging providers across Schengen states are expected to account for who stayed where. Slovakia's § 113 hlásenie pobytu channel is a national implementation of that public-security logic for foreign guests — including other EU nationals.

    [12][01]
  2. 02

    GDPR (Regulation (EU) 2016/679)

    Identity fields, travel-document numbers and signatures on the hlásenie are personal data. Collect what §§ 111 / 113 and the tax evidenčná kniha require, inform guests, secure transmission to police / retention of forms, and respect Slovak Act 18/2018 Z. z. alongside the GDPR.

    [13][01]
  3. 03

    Short-term rental data — Regulation (EU) 2024/1028

    From 20 May 2026, where Member States operate STR registration/data systems, platforms work through harmonised registration numbers and activity reporting. Slovakia already has živnosť + vyhláška 277/2008 kategorizácia and municipal tax evidence — treat any further national STR registration portal as additive once a binding slov-lex text is in force, not as a substitute for § 113 today.

    [14][15][09]

Remote arrival · Still the law

Self check-in under Slovak rules

Remote arrival is common in Bratislava apartments and High Tatras chalets. The compliance gate is capturing foreign-guest identity data and the personal signature on the hlásenie pobytu before access is released — the five-day police delivery and daň remittance are separate clocks afterward.

01

Document

02

E.turistas

03

Keys

  • Data and signature before the key

    Build identity capture into the check-in flow itself — the foreign guest presents a travel document (§ 111 (1)(k)), the host verifies identity (§ 113 (a)), and the guest personally signs the completed hlásenie (§ 111 (1)(l)) before door codes or lockbox instructions unlock. A passport photo alone without the signed form is not the duty the statute describes.

    [01][03]

  • Five-day police clock runs afterward

    Once signed, the hlásenie still needs to reach the foreign-police útvar within five days of accommodation — in person, by post, or via the registered electronic service. Signature and delivery are sequential duties, not the same step.

    [01][02]

  • EU nationals are in scope too

    A cudzinec is anyone who is not a Slovak citizen. Do not skip the hlásenie for guests from other EU member states — only Slovak nationals fall outside this foreign-guest police form.

    [01]

  • Tax guest book is a parallel duty

    For every paying guest (Slovak or foreign), zákon 582/2004 § 41a still expects the evidenčná kniha fields used for daň za ubytovanie. Completing a police form that never feeds the municipal tax record is still a gap where the obec levies the tax.

    [04][05]

Municipal & tax layers

§ 113 and the živnosť stack are national. Daň za ubytovanie is an obec matter — Bratislava, Košice and Vysoké Tatry each publish their own VZN rates.

  • Bratislava Castle — municipal daň za ubytovanie territory

    Bratislava — daň za ubytovanie

    01

    VZN 4/2023 (Magistrát): €3.50 per person per night in Staré Mesto; €3.00 in other mestské časti, from 1 July 2023. Base capped at 60 nights per guest per payer per year under zákon 582/2004. Notify the Magistrát, file monthly vyúčtovanie and remit to the published account — confirm exemptions on the city page / VZN rather than assuming a single capital-wide figure.

    [05][04]
  • St. Elisabeth Cathedral, Košice — municipal tax territory

    Košice — VZN 229

    02

    Uznesenie MZ 642 (11 Dec 2024) amended VZN 229 so the rate is €3.50 per person per night from 2025. Confirm the consolidated VZN text and monthly filing calendar on kosice.sk before quoting guests.

    [06][04]
  • Štrbské Pleso and High Tatras peaks — municipal tax territory

    High Tatras — Vysoké Tatry VZN 5/2023

    03

    Mesto Vysoké Tatry sets €3.50 per person per night city-wide from 1 March 2024 (VZN 5/2023). Mountain obce outside that city boundary set their own rates — confirm with the specific obec rather than assuming the Vysoké Tatry figure for every Tatra address.

    [07][04]

This is the law · Here is the reference

Sources & references

Primary statutes, EU instruments and competent authorities. Open the link when your property is at stake.

  1. [01]Local law
    Zákon č. 404/2011 Z. z. — §§ 2, 111, 113 (pobyt cudzincov)

    Defines cudzinec and ubytovateľ; guest must present travel document and sign hlásenie; host must verify identity, update kniha ubytovaných, and deliver the form to police within 5 days.

  2. [02]Authority
    slovensko.sk — Hlásenie krátkodobého pobytu cudzincov

    Official life-situation page restating § 113 duties, kniha ubytovaných fields, 5-day delivery, and electronic-service registration prerequisites.

  3. [03]Authority
    MINV — Hlásenie pobytu (forms & facility vs súkromí)

    Official forms in multiple languages; facility reports when lodging is in an ubytovacie zariadenie; foreigner reports when lodging is in súkromí; guest must sign the form.

  4. [04]Local law
    Zákon č. 582/2004 Z. z. — §§ 37–43 (daň za ubytovanie)

    National local-tax framework for paid temporary lodging, 60-night base cap, obec rate-setting power, and evidenčná kniha duties for platitelia.

  5. [05]Authority
    Bratislava — daň za ubytovanie (VZN 4/2023)

    Official city page: €3.50 Staré Mesto / €3.00 other boroughs per person per night from 1 July 2023; monthly filing links.

  6. [06]Authority
    Košice — VZN 229 / Uznesenie 642 (€3.50)

    City VZN page and 11 Dec 2024 amendment raising the rate from €2.50 to €3.50.

  7. [07]Authority
    Vysoké Tatry — VZN 5/2023 (€3.50)

    Official city VZN: €3.50 per person per night from 1 March 2024; monthly remittance and evidenčná kniha rules.

  8. [08]Local law
    Zákon č. 455/1991 Zb. — živnostenský zákon

    Trade-licence basis for providing accommodation services as a business activity; enabling provision for categorization decrees.

  9. [09]Local law
    Vyhláška č. 277/2008 Z. z. — kategorizácia ubytovacích zariadení

    Classification signs for hotels, pensions, private rooms/apartments and other categories operated under a trade licence.

  10. [10]Local law
    Zákon č. 222/2004 Z. z. — DPH (§ 27 / príloha 7a)

    From 1 Jan 2025: 5% reduced rate for CPA 55 ubytovacie služby in príloha 7a bod 2 (VAT payers).

  11. [11]Agency
    Finančná správa — príjmy z prenájmu / platform short stays

    Methodological guidance distinguishing § 6 (3) bare rental from § 6 (1) hotel-type accommodation via platforms.

  12. [12]EU law
    Convention Implementing the Schengen Agreement — Art. 45

    EU-layer lodging / guest-record purpose.

  13. [13]EU law
    GDPR — Regulation (EU) 2016/679

    Personal-data rules for identity, signature and document processing.

  14. [14]EU law
    Regulation (EU) 2024/1028 — short-term rental data

    EU framework for STR registration data and platform sharing (from 20 May 2026).

  15. [15]Agency
    European Commission — STR transparency rules

    Plain-language explanation of the May 2026 framework.

After the law · The product

Where NextStay fits

After the law is clear: we build foreign-guest identity capture and the signed hlásenie into the check-in gate — so Slovak hosts can run remote-friendly arrivals without skipping police data or losing the daň trail.

  • 01

    Identity before the key

    Online check-in collects the statutory guest fields and a personal signature on the hlásenie-ready record before door instructions unlock — matching §§ 111 / 113 for foreign guests, including other EU nationals.

  • 02

    Police- and tax-ready stay records

    Structured arrival data is ready for the five-day hlásenie delivery and for the evidenčná kniha used in monthly daň za ubytovanie filings.

  • 03

    Host visibility without desk chaos

    Hotels and individual hosts see who has completed identity capture, who is blocked, and when access can release — including late Bratislava and Tatra arrivals.

  • 04

    Destination guidance in the workspace

    This Slovakia dossier stays attached to the market — hlásenie pobytu, kniha ubytovaných, živnosť / kategorizácia and obec tax — not a generic EU footnote.

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NextStay provides operational tools and general regulatory information, not legal advice. Hosts remain responsible for confirming the rules that apply to their accommodation in Slovakia. Research last verified .