Czech Republic tax identification number (TIN)

In the Czech Republic, the tax identification number (TIN) is a unique taxpayer identifier used for tax accounting, administration and co-operation with the financial authorities. This number is assigned to natural and legal persons as well as foreign entities subject to taxation in the Czech Republic and is necessary for fulfilment of obligations related to filing tax returns, payment of taxes, identification in tax and customs registers, as well as for compliance with international standards, including automatic exchange of information.

For individuals, the tax identification number in the Czech Republic is usually the same as the personal identification number – rodné číslo. This number consists of twelve digits and is formed on the basis of date of birth, gender and a control code. It is used both in national registers and in the tax administration system. If a natural person does not have a rodné číslo (e.g. a foreign citizen who has not obtained permanent or temporary residence), the tax authorities assign a special identification code consisting of a sequence of numbers beginning with “710” or “720”, depending on the date and method of registration.

Personal identification number Czech Republic

In the Czech Republic, the personal identification number (Czech rodné číslo) is a unique numerical code assigned to each natural person for the purpose of official identification within the state system. This number is used in various registers, including tax, health, social, migration and pension databases, as well as in interaction with authorities and financial institutions.

Structure and content

Rodné číslo consists of 10 or 9 digits (depending on the year of birth) and has the following structure:

YYMMDDD/XXXX, where:

• YY – the last two digits of the year of birth;
• MM – month of birth (50 is added to the number for women);
• DD – day of birth;
• XXXX – unique serial number, the last digit of which is the control number.

For example:

• male born on 15 March 1980:
  800315/1234
• female born on 10 July 1979:
  795710/5678

If the number was assigned before 1954, it may contain 9 digits, without the control digit.

Assignment and use

A personal identification number is automatically assigned to:

• Czech citizens at birth;
• foreigners who receive a permanent or long-term residence permit;
• foreign nationals staying in the country on the basis of a work card, residence permit card or temporary residence permit for more than 90 days, if the legislation requires registration in the public health, tax or social insurance system.

The number appears on most official documents: birth certificates, passports, residence cards, medical policies, driving licences, certificates, contracts with employers and other legal documents. Rodné číslo is confidential information and is protected by law as personal data. Its use and transfer is regulated by the Personal Data Protection Act and the EU General Data Protection Regulation (GDPR). Only authorised bodies or organisations with a legitimate interest (e.g. banks, tax authorities, medical institutions, employers) are entitled to process and store this number. Unauthorised use of another person’s identification number may result in administrative or criminal liability.

Personal identification number for foreigners

Foreigners residing in the Czech Republic receive a rodné číslo after the issue of a residence permit. Temporary residents (e.g. tourists or persons on a short-term visa for up to 90 days) do not receive a personal identification number. Instead, a foreigner identification number (pojištěnce číslo) or a foreigner identification number (cizinecké číslo) is used exclusively within the framework of individual registers. Having a rodné číslo significantly simplifies access to public and private services – registering a business, opening bank accounts, receiving medical care, participating in the social insurance system, interacting with tax authorities, concluding labour contracts and applying for resident benefits. Thus, the personal identification number in the Czech Republic is the most important element of the state identification system, which ensures the effective functioning of administrative, fiscal and social mechanisms and the integration of the individual into the legal space of the country.

 Taxpayer identification number Czech Republic for legal entity

The tax identifier for legal entities is the so-called DIČ (daňové identifikační číslo). This number is formed on the basis of the company registration number (IČO), to which the prefix “CZ” is added to indicate the Czech Republic as a tax jurisdiction. The structure of DIČ is usually as follows: CZ08620563. DIČ is used for all tax purposes, including liaising with the Tax Office, filing returns, calculating VAT and checking counterparties in intra-union trade.

Assignment of DIČ is automatic upon registration of a legal entity in the Commercial Register. Additionally, when registering as a VAT payer, the corresponding status is assigned and the information is entered in the register of VAT payers. A person registered as a VAT payer is obliged to indicate its DIČ in all invoices, tax returns and other official documents related to tax obligations. Foreign legal entities that do not have a permanent establishment in the Czech Republic but carry out taxable activities in its territory are also obliged to obtain a Czech DIČ. This may be necessary, for example, when providing electronic services, remote sale of goods, renting property or carrying out construction work. Registration is done through the relevant territorial unit of the Tax Office. Having a correct tax identifier is mandatory in any official interaction with the tax authorities, and its absence or incorrect use may result in refusal to accept documents, fines or administrative liability. In some cases, such as automatic exchange of tax information with other countries, a correct TIN is critical to identify the taxpayer’s residency and its obligations under international treaties. For the purposes of due diligence, compliance and cross-border transactions, TIN validity can be checked through public registers where information on the taxpayer’s registration , its VAT status and DIČ validity is available. This practice is widely used in international trade, auditing and banking. Thus, the tax identification number in the Czech Republic plays a key role in the tax administration and accounting system. It is necessary both for the correct fulfilment of tax obligations and for ensuring transparency of economic activities, especially in the international context.

IČO in Czech Republic

In the Czech Republic, IČO (Identifikační číslo osoby) is an entity identification number used for the registration and accounting of legal and natural persons carrying out business activities. If you are planning to open a company in the Czech Republic you will probably come across the term IČO. It is a basic identifier that every business entity in the Czech Republic must have. The abbreviation IČO means an identification number which serves for unambiguous identification of a business entity. IČO has an eight-digit format (example IČO: 08620563) and is mandatory information for all legal and natural persons doing business in the Czech Republic. The company identification number is assigned only once and cannot be changed or transferred to another person. Even in case of termination of the company’s activity, this identification number will never be assigned to any other organisation. There is still a lot of confusion about the designation of the identification number, as the abbreviations in the laws have changed several times in recent years. Today the Czech legislation recognises only the designation IČO.

What is the purpose of the IČO and who needs it?

 The identification number, as we have already mentioned, serves primarily for unique identification of natural and legal persons. It also facilitates interaction with state authorities and is necessary for correct accounting and billing. From a legal point of view, the individual entrepreneur number (IČO) is mandatory for all business documents, it is required for registration as a VAT payer and serves as an identifier in the Trade Register of the Czech Republic. In other words, everyone who does business in the Czech Republic is obliged to have an individual entrepreneur number (IČO).

The process of obtaining a business registration number differs depending on whether you plan to do business as a sole proprietor (merchant) or set up a legal entity. For merchants, the process is relatively simple: it starts with a visit to the business licensing office, where you must fill in the Unified registration form and submit the necessary documents. The administrative fee is CZK 1000 for the first business activity.

For legal entities, the process is more complicated, as the IČO is assigned automatically only after the company is registered in the Commercial Register. In today’s digital age, more and more administrative tasks are being moved online. Many steps in obtaining a company registration number can now be done electronically, which greatly simplifies the entire process. There are several reliable ways to find out the company identification number of any business entity in the Czech Republic. The easiest and fastest way is to use online tools and databases, which are usually available free of charge and contain up-to-date information. The first and most important source is ARES (Administrative Register of Economic Entities), which is managed by the Ministry of Finance. This comprehensive system allows you to search by various criteria – company name, identification number or address. ARES provides not only basic information on business entities, but also links to other registers and databases. A big advantage is the regular updating of data and the ability to track the history of changes. Another useful tool is the Justice.cz portal, which is particularly convenient for finding information on legal entities. In addition to the company identification number, you can find full extracts from the Commercial Register, including scanned documents such as articles of association or financial statements. The portal is regularly updated and provides official information directly from the Ministry of Justice. To find out the number of the business licence, it is best to use the Business Register, which is available online at the Rzp.cz. portal Here you can search by entrepreneur’s name, business licence number or type of activity. The Register contains detailed information about valid business licences and their history. If you need an official extract with your taxpayer identification number (IČO), you can contact any Czech POINT. There is a fee for this service, but it provides certified documents that are often required for official meetings. Czech POINT points can be found in post offices, municipalities and some banks. For professional use, there are also paid databases that offer premium services, including regular monitoring of changes, provision of credit information and data export capabilities. These services are mainly used by large companies to verify business partners and manage risk. It is also important to note that all official registers are interlinked and the information contained in them is legally binding. Business entities are obliged to keep these data up to date and are penalised for providing inaccurate information.