An accommodation provider in Czechia can be inspected by several different institutions — the foreign police, the municipality as fee administrator, and the tax office — and each of them checks something different. The good news: every inspection rests on the same foundation, which is a complete, continuously kept record. If you have it, you have nothing to fear.
Who checks what?
| Inspector | What it checks | Key document |
|---|---|---|
| Foreign police | reporting of foreign guests via UbyPort, house book | house book + proof of filed reports |
| Municipality (fee administrator) | accommodation fee | evidence book, returns and remittances, exemption documentation |
| Tax office | income tax, VAT | accounting, records of platform income |
| Czech Statistical Office | statistical reporting duty (selected establishments) | filed returns |
What does the foreign police check?
The Act on the Residence of Foreign Nationals obliges the host to let the police enter places where a foreign national may be staying, if the place is used for business or another economic activity and the entry does not violate the foreign national’s right to privacy or family life (§ 100(b)), and to present the house book for inspection on request (§ 100(f)). The inspection typically focuses on:
- whether foreign guests were reported via UbyPort within the deadline — within 3 working days of their arrival (§ 102(1)),
- whether the house book is kept completely and continuously — not written up retroactively the day before the inspection,
- whether the entries in the book match the filed reports — a mismatch between them is a typical finding.
Inspections routinely look at guests from months back, too — a reason not to shred your records prematurely. An unreported guest, or a house book kept in breach of the law, can be fined up to CZK 50,000 (§ 156 and § 157); details in our overview of the Act on the Residence of Foreign Nationals.
What does the municipality check?
As administrator of the accommodation fee, the municipality checks:
- registration — whether you are registered as a fee payer at all,
- returns and remittances — whether you file and pay within the deadlines set by the municipal decree,
- consistency of amounts with your records — whether the amount remitted matches the number of overnight stays in the evidence book,
- exemptions — whether you can document each exemption claimed (who is exempt — for example persons under 18 or ZTP/P card holders).
Exemptions are exactly where records matter most: an unclaimed exemption is your loss, an undocumented exemption is an inspection finding. Check your municipality’s rate, due dates and exemptions in our rate overview and municipality comparison.
What does the tax office check?
The tax office deals with income tax and VAT — and thanks to the DAC7 rules it has income reported directly by the platforms at its disposal. An inspection therefore typically compares platform data with your tax return. A mismatch between what Airbnb or Booking.com reported and what you declared is the easiest problem for a host to get caught on today. VAT also includes the identified person registration triggered by foreign platforms’ commissions.
What to prepare: the checklist
- House book — complete, continuous and printed. The law sets no form, but the foreign police state that it is kept in paper form for inspections, so print out electronic records. In Best Guest you download the house book for any period as a printable PDF.
- Evidence book — the second, separate record for the accommodation fee; at a municipal inspection this is the one you present.
- Proof of filed UbyPort reports — archive the submission confirmations.
- Returns and proof of payment of the accommodation fee — by period, per your municipality’s decree.
- Documentation for fee exemptions — who was exempt and why.
- Records of platform income — Airbnb/Booking.com payout statements matched to your bank account.
- Knowledge of your own municipal decree — your municipality’s rate, deadlines and exemptions.
How Best Guest helps
An inspection is essentially a test of record quality — and records are exactly what Best Guest keeps automatically: a house book and evidence book generated from online check-ins, accommodation fee summaries by period, and UbyPort reports submitted automatically via the official API, with proof of every filing. Everything is exportable at any time — for the police, the municipal office and your own archive.
Related pages
Frequently asked questions
Can the foreign police enter my apartment?
Yes, under the conditions the law sets. The host must let the police enter places where a foreign national may be staying, but only if the place is used for business or another economic activity and only if the entry does not violate the foreign national's right to privacy or family life (§ 100(b) of Act No. 326/1999 Coll.). Separately, you must present the house book to the police for inspection on request (§ 100(f)). Refusing entry or not presenting the book is a separate breach of duty, regardless of whether your reports were filed correctly.
What exactly does the foreign police check?
Above all whether foreign guests were reported via UbyPort within the deadline (within 3 working days of their arrival), whether you keep the house book completely and continuously, and whether its entries match the reports you filed. A mismatch between the book and the reports is a typical inspection finding.
What does the municipality check?
As administrator of the accommodation fee, the municipality checks whether you are registered as a fee payer, whether you file returns and remit the fee within the deadlines set by its decree, whether the amount remitted matches the number of overnight stays in your evidence book, and whether you hold documentation for any exemptions claimed (for example a guest's age or a ZTP/P card).
Do I have to present the books on paper?
For the house book, plan on it. The Act on the Residence of Foreign Nationals doesn't expressly set its form, but the foreign police state on their website that it is kept in paper form for inspections — so have electronic records ready to print. The evidence book for the accommodation fee may expressly be kept on paper or electronically (§ 3g(1) of Act No. 565/1990 Coll.).
Why do I have to show two books at an inspection?
Because Czechia — unlike Slovakia with its single book of accommodated guests — keeps two separate records under two laws: the house book under the Act on the Residence of Foreign Nationals (checked by the foreign police) and the evidence book under the Local Fees Act (checked by the municipality). Their contents overlap, but legally they are separate, and you must be able to present the one the inspecting authority requires.
What fines can result from an inspection?
For an unreported or incorrectly reported foreign guest, and for a house book kept in breach of the law, a fine of up to CZK 50,000 (§ 156 and § 157 of Act No. 326/1999 Coll.); for the accommodation fee, sanctions under the Tax Code (late-filing fine, penalty, default interest) and retroactive assessment by the municipality. See our separate article on fines for the full overview.
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This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.