How to verify DIC in Czech Republic?
DIC verification on MOJE DANĚ website
You can check the validity of DIC on the Czech MOJE DANĚ website for free. You can access the DIC lookup service here. Using this tool you can search for a company by the DIC number. You also have an option to search multiple DICs at a time.
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| DIC lookup - Czech |
Example DIC: 45799504
A successful verification of the DIC on the MOJE DANĚ website will return the following details
- VAT identification number (DIC)
- Trade name
- Seat / place of residence
- Date of validation
- Details of an unreliable VAT payer
- Unreliable VAT payer: Yes/No
- Bank account numbers for publication
- Date of publication
- Information on registration
- Type of registration
- VAT registration valid from date
- VAT registration valid until date
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| Successful DIC Verification |
For more details on Czech tax identifiers, see our Czech Republic Tax ID Guide.
Frequently Asked Questions
What does "Unreliable VAT payer" (nespolehlivý plátce DPH) mean, and what are the consequences for buyers?
The Czech Tax Administration designates an entity as an "unreliable VAT payer" (nespolehlivý plátce DPH) when it has seriously violated its VAT obligations — for example, by failing to file returns, accumulating unpaid VAT debt, or participating in fraudulent transactions. The consequences for buyers are severe: under Section 109 of Czech VAT Act 235/2004 Sb., if you purchase from an unreliable payer and pay to a bank account that is NOT listed on the official MOJE DANĚ register, you become jointly and severally liable for the VAT the supplier fails to remit. The Czech Tax Administration can collect the full VAT amount directly from you as the buyer, even though you already paid the supplier. Always check the unreliable payer status and pay only to registered bank accounts. [1] [2]
What is the difference between DIC and IČO in Czech Republic, and which one should be on a VAT invoice?
The IČO (Identifikační číslo osoby) is the general business registration number assigned to every legal entity and sole trader — it is 8 digits and identifies the business regardless of tax status. The DIC (Daňové identifikační číslo) is the tax identification number for VAT-registered entities; it consists of "CZ" followed by the IČO for legal entities, or "CZ" followed by the individual's birth number for sole traders. For a valid Czech VAT invoice, the DIC of both the supplier and the buyer must be shown. Non-VAT-registered businesses only have an IČO and must not charge VAT. [1]
When should I use EU VIES versus the Czech MOJE DANĚ portal to verify a Czech DIC?
Use EU VIES (ec.europa.eu/taxation_customs/vies/) when you need to confirm a Czech DIC for EU cross-border transactions — VIES provides a confirmation number you can retain as documentary evidence for intra-community supplies. Use the Czech MOJE DANĚ portal for Czech-specific details that VIES does not provide: the unreliable VAT payer status, the list of approved bank accounts, and exact VAT registration validity dates. For complete due diligence, check both. [1] [2]
My Czech supplier's bank account does not appear in the MOJE DANĚ register — should I pay to it?
No. Czech VAT Act Section 98 requires VAT-registered entities to publish their business bank accounts on the tax authority's register, and Section 109 makes buyers jointly liable for VAT if they pay to an unregistered account. If a supplier asks you to pay to an unlisted account, refuse and ask them to register it first or use a listed account. Do not accept explanations that the account is "new" or "temporary" — the registration is straightforward and a legitimate supplier should complete it before requesting payment. [1]
Can a foreign company operating in Czech Republic have a Czech DIC, and does the format differ?
Yes. Foreign entities that register for Czech VAT receive a DIC with the CZ prefix followed by a 10-digit number (not an IČO or birth number). Domestic legal entities have an 8-digit suffix (matching their IČO), while sole traders have a 9 or 10-digit suffix based on their birth number. The MOJE DANĚ portal handles all formats in the same lookup. Foreign companies with Czech VAT obligations include those making domestic supplies, distance sales exceeding EU thresholds, or those with a Czech fixed establishment. [1]
Does the Czech Tax Administration support batch DIC verification?
Yes. The MOJE DANĚ portal supports multi-DIC verification in a single query — you can submit multiple DIC numbers at once. The Czech Tax Administration also offers a machine-readable XML web service for DIC verification that returns VAT registration status, unreliable payer flag, and registered bank accounts in structured XML. Access requires registration with the Czech Tax Administration portal and is subject to usage terms. [1]
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