Every accommodation facility operator operating in the territory of Bratislava, the Capital of the Slovak Republic, has a duty to report to the tax administrator within the 30 days of the start of their business, a completed form „Ohlásenie vzniku a zániku činnosti ubytovacieho zariadenia “ (Notification of the establishment and termination of the accommodation facility business) together with an extract from the Business Register.

Based on the previous step, the accommodation operator will be assigned a “variable symbol”- a code under which they will be registered in the database of accommodation facilities with their tax administrator.

At the end of the relevant month, the accommodation operator is obliged to send the completed form „Mesačné vyúčtovanie dane za ubytovanie “(Monthly Statement of Tourist (Accommodation) Tax) and then pay the tax.

The tax collected can be paid directly into the tax administrator’s account by bank transfer or paid in cash in the cashier’s office no later than on 15 day of the month in arrears.

While paying the tax it is necessary to include the 10digit variable symbol that is unique for every provider and changes every month.

After the two digits (32) you need to add last two digits of the current year, following by number two (2), followed by your unique three digit code, that will be provided after submitting the declaration form and the last two digits are for the declaring month.

Example: As a provider of accommodation you will be assigned three digit number 075 therefore your variable symbol will be following: