Did you know a state register of accommodation providers is being prepared to improve tax collection?

Who will be affected by the new rules

Everyone who provides short‑term accommodation for less than one year will have to register, including:

• ordinary people who rent out a flat or room alongside their main job,
• sole traders and companies operating in tourism,
• smaller as well as larger accommodation facilities.

Without registration and an assigned registration number, it will not be possible to legally offer accommodation through online platforms.

How the e‑Visitor register will work

Before hosting the first guest, the host will have to:

• register themselves as a host,
• register each accommodation unit (flat, house, room),
• obtain a unique registration number.

If any data changes (e.g. the rental ends, the owner changes), the host will be obliged to report this within 30 days. The register will be managed by the Ministry of Tourism and Sport of the Slovak Republic. Some data will be public (e.g. the registration number), while more detailed data will be accessible only to authorities – the tax administration, police, statistical office and municipalities.

What platforms like Airbnb and Booking will have to do

Online platforms will face new obligations:

• require a registration number for every listing,
• check whether the number is valid,
• remove listings without a registration number or with an invalid number,
• regularly send the state data on the number of overnight stays and the results of their checks.

This will give the state, for the first time, an accurate overview of the real number of overnight stays and income from short‑term rentals.

Penalties and impact on ordinary hosts

For breaching the rules, the following fines may be imposed:

• individuals (non‑entrepreneurs): from EUR 100 to 1,000 EUR,
• individuals – entrepreneurs and legal entities: from EUR 1,000 to 3,000 EUR,
• platforms: from EUR 3,000 to 30,000 EUR.

The law is expected to take effect on 1 January 2027, with a short transitional period for existing hosts to complete their registration.

From a tax perspective, the register is intended to help reduce undeclared income from short‑term accommodation and improve tax collection. It focuses mainly on rentals of flats, houses and rooms via online platforms, which have so far often operated outside full state control.