IČO and DIČ (Czech company and tax ID numbers)
IČO (identifikační číslo osoby) is the eight-digit registration number that identifies a Czech business in public registers. DIČ (daňové identifikační číslo) is its tax ID: CZ plus the IČO for a company, or CZ plus the birth number for most individuals. Having a DIČ does not by itself make a business a VAT payer.
Updated: · By Stepan Talalayev
IČO: the company registration number
The IČO is a numeric code that identifies a person in the Czech register of persons (§ 24(c) of zákon č. 111/2009 Sb.). Companies have one, and so do sole traders registered as a business (podnikající fyzická osoba, § 25(e)). It has eight digits, and a shorter number is padded with leading zeros (technical document of the basic registers project).
The eighth digit is a check digit, which lets software catch a mistyped number. This is how it is worked out, with the example from the same document:
| Step | Example |
|---|---|
| 1. Write the first seven digits, padded with leading zeros if needed | 4 7 1 1 7 0 6 |
| 2. Multiply them by 8, 7, 6, 5, 4, 3, 2 from the left | 32, 49, 6, 5, 28, 0, 12 |
| 3. Add the products | 132 |
| 4. Subtract the sum from the next higher multiple of 11 | 143 − 132 = 11 |
| 5. The difference is the check digit; 11 gives 1 and 10 gives 0 | 1 |
| Result | 47117061 |
A number that fails the check is probably a typing error, but not proof of a false one: the same document notes that some registers once assigned identifiers that don't satisfy the algorithm.
DIČ: the tax ID
The tax office assigns a DIČ when a taxpayer registers for a tax. It starts with the code CZ, followed by the taxpayer's general identifier: the IČO for a legal entity, the birth number (rodné číslo) for an individual, or, in some cases, a number of the tax office's own (§ 130(1), (3) and (4) of the tax code). For a company the DIČ is therefore CZ followed by its eight IČO digits.
A DIČ is assigned to a taxpayer who is not yet registered for any tax (§ 130(1)), so having one doesn't show that a business charges VAT. Whether a business is a VAT payer is decided by the VAT Act (§ 6 and § 94 deal with the turnover limit and registration), and the tax authority publishes the register of VAT payers online (§ 98). Check a client's VAT status there before you rely on a DIČ.
Where they appear on an invoice
| IČO | DIČ | |
|---|---|---|
| Czech name | identifikační číslo osoby | daňové identifikační číslo |
| What it identifies | A person in the Czech register of persons | A taxpayer registered with the tax office |
| Format | 8 digits, the last one a check digit | CZ and the IČO, the birth number or an own number of the tax office |
| Needed on a VAT payer's invoice | Yes, with the name and registered office, under § 435(1) of the Civil Code | Both parties' DIČ, unless one has none assigned (§ 29(1)(b), (d) and (3)) |
| Needed on an invoice without VAT | Yes, if one was assigned | No |
| Label in DigiTale Invoice | “Reg. No.” on an English invoice, “IČO” on a Czech one | “VAT ID” on an English invoice, “DIČ” on a Czech one |
- The form asks for a registration number (“Reg. No. (IČO)”) for you and for your client, and the invoice prints it with a dash while it is empty. For a business in Czechia the form accepts exactly 8 digits; it doesn't check the check digit. For a business abroad, enter its own company registration number.
- The VAT ID is optional and printed only when filled in. For a client in another country, enter its own VAT number in the same field.
- DigiTale Invoice prints what you type. It doesn't check numbers against ARES in the invoice form.
Looking a company up in ARES
ARES is the Ministry of Finance's information system for searching economic subjects registered in Czechia. The ministry notes that the information it shows is informative only (Ministry of Finance). In the DigiTale Invoice dashboard, the client form and the company settings can fill in a name, address and DIČ from ARES by IČO; they check the check digit before asking ARES. The public invoice form doesn't use ARES.
Related terms
- DUZP and variable symbol: the other Czech terms on an invoice.
- What a Czech invoice must contain: every detail, for VAT payers and non-payers.
- Czech invoicing in English: all the terms in one table.
Enter your IČO and, if you have one, your DIČ.Create an invoice
This guide explains the rules in general terms. It isn't tax or legal advice; for your own situation, ask a tax adviser.
Sources
- § 24 and § 25 of zákon č. 111/2009 Sb., o základních registrech: the IČO and who has one (checked )
- Technical document of the basic registers project (ČSÚ): IČO format and the modulo 11 check digit (PDF, in Czech) (checked )
- § 130 of zákon č. 280/2009 Sb., daňový řád (tax code): the DIČ (checked )
- § 29 VAT Act (zákon č. 235/2004 Sb.): both parties' DIČ on a tax document (checked )
- § 435 Civil Code (zákon č. 89/2012 Sb.): name, registered office and IČO on business documents (checked )
- § 98 VAT Act: the tax authority publishes the register of VAT payers (checked )
- Ministry of Finance: ARES, the register of economic subjects (checked )
Related guides
- DUZP (date of taxable supply)
What DUZP (datum uskutečnění zdanitelného plnění) means, how § 20a and § 21 of the Czech VAT Act set it for goods, services and advance payments, and where it appears on an invoice.
- Variable symbol (variabilní symbol)
What a variable symbol is, how it differs from the constant and specific symbols, how to enter it when paying from abroad, and how DigiTale Invoice prints it and puts it in the payment QR code.