Variable symbol (variabilní symbol)
A variable symbol (variabilní symbol, VS) is a number of up to ten digits that a payer adds to a Czech bank transfer so the recipient can match the payment to an invoice. It is usually the invoice number's digits. The recipient and payer agree its value, and the payer copies it exactly.
Updated: · By Stepan Talalayev
The three payment symbols
Czech bank transfers can carry three numeric symbols. In the interbank system each is a number of up to 10 digits, and its content is whatever payer and recipient agree (ČNB, CERTIS rules, Annex 1). On a supplier's invoice the variable symbol is the one that matters; the other two are optional.
| Symbol | Czech name | QR Platba key | Use on an invoice | Written by DigiTale Invoice |
|---|---|---|---|---|
| Variable symbol (VS) | variabilní symbol | X-VS | Identifies the payment, normally by carrying the invoice number | Printed in the dates list and on the payment slip; in the QR code when filled in |
| Constant symbol (KS) | konstantní symbol | X-KS | Optional; use it only if your client or bank asks for one | Printed on the payment slip; in the QR Platba code when filled in |
| Specific symbol (SS) | specifický symbol | X-SS | Optional; any extra reference you and your client agree | No field for it |
All three keys exist in the QR Platba standard as whole numbers of at most 10 digits. See the QR Platba guide for the full list of keys.
Where it is on the invoice
- The field is “Variable symbol” in the payment details of the form. It starts empty. The grey digits you see are a suggestion taken from the invoice number; type a value to use it.
- A filled-in variable symbol is printed in the dates list and on the payment slip, and written into the payment QR code. For example, the sample invoice 2026-0142 on the homepage uses 20260142, and its QR Platba string contains X-VS:20260142.
- On a euro invoice with an IBAN, the code is a SEPA QR code instead. DigiTale Invoice puts the variable symbol into its reference line (see the SEPA QR code guide).
- DigiTale Invoice doesn't check that the value is digits only or at most 10 digits long. Keep to that yourself, because the payment standards require it.
Paying from a foreign bank account
A client paying from an account abroad has no separate fields for the symbols. The ČNB and the Czech Banking Association recommend that the payer types them into the free-text message to the recipient (on foreign bank forms: remittance information, field 70) in the form /VS/ followed by the number (ČNB and ČBA recommendation). The rules:
- Write /VS/ and the number with no space in between, for example /VS/20260142; the constant and specific symbols are written as /KS/ and /SS/ in the same way.
- If another character follows the number, it must not be a digit.
- The symbols can come in any order and anywhere in the message, and other text may share the message.
- The recipient's Czech bank shows the whole message on the statement and, as far as it can, copies the symbols into the statement's symbol fields.
Related terms
- QR Platba: the QR code that fills in the variable symbol for the payer.
- DUZP and IČO and DIČ: the other Czech terms on an invoice.
- Czech invoicing in English: all of them in one table.
Enter the variable symbol with your bank details.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
- ČNB and ČBA: entering the variable, constant and specific symbol in payments from abroad to the Czech Republic (PDF, in Czech) (checked )
- ČNB: CERTIS rules, Annex 1, version 9 (effective 19 May 2025): the format of the symbol items (PDF, in Czech) (checked )
- ČBA standard for QR Platba, version 1.2: the X-VS, X-KS and X-SS keys (PDF, in Czech) (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.
- IČO and DIČ (Czech company and tax ID numbers)
What IČO and DIČ mean on a Czech invoice, how the eight-digit IČO check digit works, how a DIČ is built, why a DIČ doesn't prove VAT-payer status, and how ARES helps.