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: up to CZK 50,000 per guest

For an unreported or incorrectly reported foreign guest, the fine is up to CZK 50,000 per unreported guest — for each individual case. A season with ten unreported guests is therefore not one failure, but ten. The deadline is short (usually within 3 working days of the start of the stay) 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 book is an offence 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 The specific impact depends on the municipality and the scale; we deliberately do not quote a flat amount here, because the law does not set one.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 — a digital form is fine.
  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 automatically via the official API right after the guest’s online check-in, 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 per unreported guest — per each individual case, not a one-off penalty for the whole period. With several unreported guests the risk multiplies.

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 — an incomplete, back-filled or missing record is an offence 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.