🔢

DIČ

tax identification number

What does “DIČ” mean in Czechia?

DIČ (daňové identifikační číslo) — this is a tax identification number given by the finanční úřad (tax office).

DIČ ≠ IČO

IČO — your number as a business owner, from the trade register.
DIČ — your number with the tax office.

These are different numbers from different registers, and you should not mix them up on documents.

Where DIČ is required

On a daňový doklad (tax document) from a plátce DPH (VAT payer) (§ 29 of the VAT Act), the DIČ is shown for both the supplier and the buyer, if the buyer is also a VAT payer.

What to use instead for a non-payer

A non-payer issues an účetní doklad (accounting document) (§ 435 of the Civil Code) with the IČO, company name, address, and registration details — no VAT details. The recommended note is: «Nejsem plátce DPH» (I am not a VAT payer).

Important. 🔴 Holders of temporary protection and ZDP are not assigned a rodné číslo (personal identification number) at all (§ 7v of Act 65/2022 Coll.) — so do not follow advice from forums that derive the DIČ (tax identification number) from the rodné číslo. Check your number with the tax office.

Examples of use

Please state your VAT ID on the invoice.

Please state your DIČ (tax identification number) on the invoice.

I am not a VAT payer, I do not provide a tax identification number.

I am not a VAT payer, I do not provide a DIČ (tax identification number).

Frequently asked questions

What is the difference between IČO and DIČ?

IČO is your number as a business owner. It appears when you open a živnosť (sole-trader licence). DIČ is your tax number from the financial office. On an invoice, a non-payer of VAT will show their IČO, and a VAT payer will show their DIČ.

I am not a VAT payer. Should I put my VAT ID on the invoice?

No. A non-payer issues an accounting document according to § 435 of the Civil Code (Občanský zákoník) with an IČO (company identification number) and without any VAT data. Add the note "Nejsem plátce DPH" (I am not a VAT payer) — this avoids unnecessary questions.