Slovakia Tightens Rules for Airbnb and Booking.com Hosts, Mandating Registration and Tax Payments

Slovakia is introducing stricter regulations for property owners who rent out accommodation through online platforms such as Airbnb and Booking.com, requiring them to register with a new national registry and comply with a range of tax obligations. Under the new rules, hosts must enroll in the registry by February 28, 2027. Once registered, they will be required to pay value-added tax (VAT) on commissions charged by the platforms, maintain a guest log recording the details of all visitors, and remit a local accommodation tax to the municipality or town where the property is located. The move reflects a broader effort by Slovak authorities to bring the short-term rental sector — which has grown rapidly due to the popularity of platforms like Airbnb and Booking.com — into the formal tax system. Across Europe, governments have increasingly sought to regulate the short-term rental market, citing concerns about lost tax revenue, housing affordability, and uneven competition with licensed hotels and guesthouses. Slovakia's new framework aligns the country with similar measures adopted elsewhere in the European Union. Property owners who fail to comply risk penalties, though specific enforcement mechanisms were not detailed in the available information.