Financial Administration

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Internet banking

Payment through the internet banking is only one form of cashless payments, so the rules are the same as for the Payment order.

Pay attention to the bank rules for indicating of account number. Complete number for remittance of certain tax to the tax or customs office consists of prefix, dash and registry number (i.e. „prefix-registry“).Some banks may request entering of whole bank account number, other banks may request entering of separate pieces.

  • "Předčíslí bankovního účtu" (PBÚ) - Bank account prefix - It is necessary to fill in correctly, so the payment sent to the tax office specific account is to be received. The list of prefixes for particular types of taxes is available in the Attachment n. 2 (for tax offices except the SFO) and in the Attachment n. 3 (for SFO).
  • "Číslo účtu" - Account Number (registry part) - is available in the Attachment n. 1 (for Tax Offices including SFO).
  • "Kód banky" -  Bank code –  The Bank code of the Czech National Bank 0710 applies to all type of payments.
  • "Variabilní symbol" - Variable code – identifies the tax subject to the tax office. If the taxpayer has a Tax Identification Number (DIČ, daňové identifikační číslo), then he fills to the V. code box it‘s root part, i.e. numbers next to the dash (in original form of DIČ) or numbers next to letters “CZ“ (current form of DIČ). If the tax subject is not registered = does not have DIČ, he shall use his Birth Number (9 or 10 figures without any gaps, dashes or slashes) as a natural entity, or his Identification Number (IČ, identifikační číslo) as a legal entity.
    In an exceptional case of tax seizure compliance to the tax office, a seizure prescript number shall be filled in the V. code box. In the case of tax seizure according to VAT Act it shall be the root part of tax obligation provider’s DIČ (see here).
  • "Konstantní symbol" - Constant code (konstantní symbol) for cashless transactions is 1148.
  • "Specifický symbol" – Specific code - In case of tax compliance according to VAT Act it shall be the root part of tax obligation provider’s DIČ (see here).
  • "Datum splatnosti" - Maturity date – shall be designated so that the amount is credited to tax office bank account in the day of tax maturity at the latest.
  • "Zpráva pro příjemce" Information for recipient - remitter can post a short message for recipient (in block capitals). In the case of securing the tax according to § 109a of the VAT Act shall be filled the date of the execution of taxable transaction or the date of acceptation of payment or the date of acceptance of selected products from another Member state (see here).

Other items to fill out in the internet banking form are only for the client’s or the bank’s use and are not required for needs of tax offices. It is recommended to check on the rules of bank’s maturity dates for different types of payments.