Slovenia – New Tax Rules for Short-Term Accommodation Rental 

Slovenia adopted a new compliance framework for homeowners who offer their accommodation for short-term rental through online marketplaces. New rules and requirements also influence the previously established tax and reporting requirements for digital platform operators. 

The Hospitality Act introduces new tax and reporting requirements that will have an important impact on accommodation rental platforms. From the first months of 2026, most of the new provisions shall come into effect. The 

The Hospitality Act introduces new rules for the registration of accommodation units, tax registration, the management of accommodation units, and the reporting of information to a central database specifically designed for these purposes. 

One notable rule that affects both homeowners and digital platforms is the requirement for a valid accommodation identification number, which must be clearly displayed on the booking platform and included in the distance contract concluded through the platform. 

Additional key obligations for homeowners are: 

• VAT registration when the annual turnover exceeds EUR 60,000; when it surpasses EUR 66,000, mandatory VAT collection 
• Rental providers must be registered in the local business register
• Listings advertised on the booking platforms must showa  valid(reviewed) registration number of the landlords, previously obtained from the Accommodation Establishments Register
• Non-compliance with the new rules should possibly raise the grounds for penalties up to EUR 6,000 from the day the rules are effective