Running accommodation in Czechia — from a single Airbnb flat to a guesthouse — comes with a set of separate legal obligations. Here is an overview of all the main areas, with links to detailed guides for each of them.
The obligations at a glance
| Obligation | Legal basis | Fulfilled towards | Deadline / cadence |
|---|---|---|---|
| Reporting foreign guests (UbyPort) | Act No. 326/1999 Coll. | foreign police | within 3 working days |
| House book | Act No. 326/1999 Coll. | kept continuously, presented at inspection | continuously |
| Evidence book | Act No. 565/1990 Coll. | basis for the fee and exemptions | continuously |
| Accommodation fee | Act No. 565/1990 Coll. + municipal decree | municipality | monthly / quarterly / annually per decree |
| Trade licence | Trade Licensing Act | trade licensing office | before starting |
| Identified person for VAT | VAT Act | tax administration | within 15 days of the first foreign service received or paid for |
None of the obligations depends on the size of the operation — they arise from providing accommodation for payment.
1. Reporting foreign guests to UbyPort
You report every foreign guest to the foreign police within 3 working days of their arrival (§ 102(1) of Act No. 326/1999 Coll.), electronically via UbyPort. Failing to report can be fined up to CZK 50,000 (§ 156 and § 157). The full process, from registration to the delivery receipt, is covered in our UbyPort guide. How to obtain access credentials is covered in our UbyPort registration guide; the details of the law in our overview of the Act on the Residence of Foreign Nationals.
2. Two books: the house book and the evidence book
Unlike Slovakia with its single book of accommodated guests, Czechia keeps two separate records: the house book under the Act on the Residence of Foreign Nationals and the evidence book under the Local Fees Act. The house book holds accommodated foreign nationals; the evidence book holds every guest with a paid stay, Czech guests included. Their contents overlap, but legally they are separate, and at an inspection you must be able to present both. The evidence book may be kept electronically (§ 3g(1) of Act No. 565/1990 Coll.). For the house book the law sets no form, but the foreign police state that it is kept in paper form for inspections, so be ready to print electronic records. Details in our overview of guest record requirements.
3. The accommodation fee
The fee is paid by the guest for each night; the host collects it and remits it to the municipality. The law sets a cap of 50 CZK per person per night; the specific rate, due dates and reporting cadence are set by each municipality’s decree — verified rates are in our rate overview and the municipality comparison. The statutory exemptions (persons under 18, ZTP/P card holders and others) are covered in our overview of the Local Fees Act.
4. The trade licence
Typical short-term rental with services (cleaning, linen, check-in) is an accommodation service requiring a trade licence — when you need one and when you don’t is covered in a separate guide.
5. Identified person for VAT
By receiving services from foreign platforms (Airbnb, Booking.com), a non-VAT-payer becomes obliged to register as an identified person — regardless of turnover. You become an identified person on the day you receive the first such service, or on the day you pay for it if that comes first (§ 6h of Act No. 235/2004 Coll.), and you file the registration application within 15 days of that day (§ 97). You may also register voluntarily in advance, before the first service (§ 6l and § 97a). Details in our identified person guide and VAT guide.
Outlook: e-Turista
The upcoming nationwide registry is meant to one day unify reporting into a single submission — but the obligations do not disappear, only the way they are fulfilled changes, and the law that would introduce the registry has not been passed yet. Follow the current status and our commitment to connect from day one on the eTurista Radar and in our e-Turista guide.
What happens if you don’t comply
Each area has its own penalties — from a fine of up to CZK 50,000 for not reporting a foreign guest to sanctions under the Tax Code for the fee. See the overview in our separate article on fines.
How Best Guest helps
Best Guest collects guest data through online check-in, automatically submits reports to UbyPort via the official API, keeps both the house book and the evidence book, and computes the accommodation fee according to your municipality’s decree. See the overview on the Features page.
Related pages
Frequently asked questions
How many separate obligations does a Czech host have to keep track of?
In practice four to six separate areas: reporting foreign guests to the foreign police via UbyPort, keeping a house book, keeping an evidence book for the accommodation fee, collecting and remitting the accommodation fee to the municipality, and — depending on your situation — a trade licence and identified-person VAT registration. Each area has its own legal basis, deadlines and penalties.
Do these obligations apply to a single flat rented out on Airbnb?
Yes. None of the obligations depends on the size of the operation — they arise from providing accommodation for payment, whether you run one apartment or a hotel.
Why do I keep two books — a house book and an evidence book?
Because two different laws require them for two different purposes: the house book under the Act on the Residence of Foreign Nationals (a record of accommodated foreign nationals for the foreign police), the evidence book under the Local Fees Act (the basis for the accommodation fee and for proving exemptions). Their contents overlap, but legally they are two separate records — unlike Slovakia, which keeps a single book of accommodated guests.
Which obligation has the strictest deadline?
Reporting foreign guests to UbyPort — within 3 working days of their arrival (§ 102 of Act No. 326/1999 Coll.), with a fine of up to CZK 50,000 for failing to do so. The accommodation fee is remitted monthly, quarterly or annually depending on your municipality's decree.
Will e-Turista change anything?
Once launched, it will change how the obligations are fulfilled (a single submission instead of separate processes for UbyPort, the books and the fee) — but the obligations themselves do not disappear. No law introducing it exists yet, though: the government bill has only just been through inter-ministerial comments and an opposition bill is waiting for its first reading in the Chamber. We track the current status on our eTurista Radar page.
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.