Business ID, Tax ID, and VAT ID – How does it work in Slovakia?
What are these numbers, and what are the differences between how they work in the Czech Republic and Slovakia?
Business ID (IČO)
The abbreviation IČO stands for Identification Number of a Person (identifikační číslo osoby), formerly known as IČ. Both variants can be used.
In the Czech Republic, everyone who wants to conduct business legally must have a Business ID (IČO), which distinguishes various economic entities from one another. It is a unique eight-digit identification number for legal entities, self-employed individuals (OSVČ), or other entities such as foundations, political parties, churches, etc. For companies, the IČO is assigned by the registry court upon incorporation, while the self-employed obtain their IČO from the Trade Licensing Office when reporting a trade or being issued a concession.
A company's IČO can be found or verified, for example, in the ARES (Administrative Register of Economic Entities) or the Commercial Register. A self-employed person's IČO can be found in the Trade Register.
In Slovakia, the Business ID (IČO) has the same meaning and purpose, and it is also a unique eight-digit number.
It can be verified in the Commercial Register of the Slovak Republic, where you can search by business name, identification number, first and last name, registered office, and other criteria.
Tax ID (DIČ)
DIČ stands for Tax Identification Number (daňové identifikační číslo); it is unique and designated for tax purposes.
In the Czech Republic, a Tax ID (DIČ) is assigned to every legal entity and individual who is a payer of any tax (income tax, VAT). It is assigned by the Tax Office and consists of a country code (CZ) followed by eight to ten digits (usually the IČO for legal entities and the personal identification number for individuals).
The DIČ is primarily used for communication with the Tax Office. VAT payers must also include their DIČ on all their documents.
Similarly to the IČO, the DIČ can be found in ARES (if the entity is a VAT payer) and also in the VAT Payer Register.
In Slovakia, the Tax ID (DIČ) is a tax identification number used solely for income tax. It is a ten-digit number, distinct from the Business ID (IČO), and unlike in the Czech Republic, it does not include the "SK" prefix.
The DIČ is assigned at the beginning of business activities by the Tax Office, which uses it to identify the tax subject. It signifies that the entity is registered for income tax payments. It is mandatory for anyone with business income (companies, self-employed individuals, and other persons – such as those with rental income, etc.).
It is typically included on all tax documents; however, if I am dealing with a cross-border service in the Czech Republic, this particular number is not relevant for me.
IČ DPH
IČ DPH is used in Slovakia, and this abbreviation stands for the VAT Identification Number (identifikační číslo k DPH).
The VAT ID (IČ DPH) is assigned by the tax administrator only to business entities that are registered as VAT payers or have business partners within the EU, even if they are not VAT payers themselves. This number is identical to the Tax ID (DIČ), with the addition of the "SK" prefix before the ten-digit number.
Everyone who has been assigned a VAT ID (IČ DPH) must include it on all their documents. For us in the Czech Republic, this is the specific number—not the DIČ—that we need to include on invoices for Slovak customers and verify when selling goods or services to them under the reverse charge regime.
Verification of a Slovak VAT payer is possible through the standard website of the Financial Administration of the Slovak Republic or via the VIES portal.
Sources:
What do the abbreviations IČO, DIČ, and IČ DPH mean? (Slovak)
How invoicing to Slovakia works [Detailed guide] (Czech)
Slovak IČO, DIČ, and IČ DPH: What are these numbers and how to understand them? – Marcela Bošková (Czech)