By paying on a VAT payer’s unregistered account, you run the risk that you may become a guarantor
The new provision § 109, paragraph 2c) of the VAT Act No. 235/2004 Coll., will come into force from 1st January 2014.
If the recipient of taxable transaction (purchaser) pays the taxable transaction (service, delivery of goods etc.) entirely or partially on the provider’s bank account (supplier), which is different from the provider’s bank account published by the tax administrator, the purchaser will become a guarantor for the provider’s potentially unpaid value added tax.
The tax administrator publishes the providers´ bank account numbers in the VAT Payers Register on the website of the Financial Administration of the Czech Republic – www.daneelektronicky.cz.
