Failing to meet your obligations as a host in Czechia is not a theoretical risk — the fines are genuinely imposed, and the individual amounts exceed many times over the cost of software that prevents the failures in the first place.

Reporting foreign guests: a fine of up to CZK 50,000

For an unreported or incorrectly reported foreign guest, the fine is up to CZK 50,000 (§ 156(5) and § 157(8) of Act No. 326/1999 Coll.). A single unreported guest is already an offence, and each further one is a separate offence. The fines do not simply add up, though: offences dealt with in one joint proceeding are punished with a single fine under the most severely punishable of them, and the authority may raise its upper limit by at most half, i.e. to CZK 75,000 (§ 41 of Act No. 250/2016 Coll. on Liability for Offences). An offence committed after the proceeding has started is not included and is dealt with separately (§ 88(3) of the same Act). The deadline is short (within 3 working days after the guest’s arrival, § 102(1)) and the obligation is fulfilled electronically via UbyPort — details in our overview of the Act on the Residence of Foreign Nationals.

For context: a monthly Best Guest subscription costs CZK 239 — a fraction of a single fine for a single guest.

The books: a separate risk alongside the reports

The house book and the evidence book are two separate records under two laws. An incomplete or back-filled house book is an offence (§§ 156 and 157 of Act No. 326/1999 Coll.), and for the evidence book a fine for breaching a record-keeping duty under § 247a(1)(b) of the Tax Procedure Code (up to CZK 500,000) is possible — even when the UbyPort reports went out correctly — and at an inspection, the typical finding is precisely a mismatch between the books and the submitted reports. We summarize the requirements in our guest records overview.

The accommodation fee: sanctions under the Tax Code

For the accommodation fee there is no single nationwide fine — the consequences flow from the Tax Code (a fine for a late filing, penalty charges, late-payment interest), and the municipality can assess the fee retroactively based on the evidence book or other records. The specific impact depends on the municipality and the scale; we deliberately do not quote a flat amount here, because the law does not set one.

Operating without a trade licence and untaxed income

Unauthorized business is an offence (at larger scale a criminal offence), and the income can be assessed retroactively, with sanctions on top. Meanwhile, platforms report host income to the tax administration automatically under the DAC7 rules — the combination of “income from Airbnb + no registration” is easy for the authorities to spot. When you need a trade licence is covered in a separate guide.

How to avoid the fines

  1. Get UbyPort access working before your first foreign guest — see our guide to obtaining access credentials.
  2. Keep both books continuously, not retroactively. The evidence book may be kept electronically (§ 3g(1) of Act No. 565/1990 Coll.), but the Foreign Police want the house book in paper form for inspections, so keep it printed.
  3. Watch your municipality’s decree — the rate, due dates and exemptions; verified rates are in our overview.
  4. Keep proof of submitted reports and remittances in case of an inspection.

How Best Guest helps

Best Guest submits reports to UbyPort through UbyPort’s official web service: on its own once every guest has completed online check-in, if you turn on automatic reporting, or otherwise after you approve it with one click. The report goes out at the end of the arrival day, or right away if everything is ready only later. Best Guest also keeps both the house book and the evidence book without manual transcription, and computes the accommodation fee according to your municipality’s decree — so the deadlines don’t depend on someone remembering.

Frequently asked questions

What is the highest fine a Czech host faces?

For an unreported or incorrectly reported foreign guest, the fine is up to CZK 50,000 (§§ 156 and 157 of Act No. 326/1999 Coll.). Every unreported guest is an offence, but the fines do not simply add up: offences dealt with in one joint proceeding get a single fine, and the authority may raise its upper limit by at most half, i.e. to CZK 75,000 (§ 41 of Act No. 250/2016 Coll.).

Can I be fined for poorly kept books too?

Yes. The house book (Act on the Residence of Foreign Nationals) and the evidence book (Local Fees Act) are separate obligations. A missing or incomplete house book is an offence under the Act on the Residence of Foreign Nationals (§§ 156 and 157); for the evidence book, the municipality as fee administrator can impose a fine of up to CZK 500,000 for breaching a record-keeping duty (§ 247a(1)(b) of the Tax Procedure Code) — both regardless of whether the reports were submitted.

Is there a fixed fine for an unremitted accommodation fee?

There is no single nationwide figure — the consequences follow from the Tax Code (a fine for a late filing, penalty charges, late-payment interest) and possibly the municipal decree. The municipality can assess the fee retroactively. For the exact impact in a specific situation, we recommend checking with the municipality or a tax advisor.

Do the fines apply to a single, occasionally rented flat too?

Yes. Neither the level of the fines nor the scope of the obligations depends on the size of the operation — one unreported guest carries the same risk for a single apartment as for a guesthouse.

What about operating without a trade licence?

Unauthorized business is an offence, and at larger scale even a criminal offence, and the tax office can assess the income retroactively. On top of that, platforms report host income to the tax administration automatically (DAC7), so an unregistered operation is easy to spot.

Sources

Verified against

Informational only

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.