Payment order
Tax subject may also transfer the payment through the payment order from his own commercial bank account according to bank’s instructions for filling out a form. It is also possible to use reverse side of a postal order – type A (identification data shall be filled in on its rear side).
The box headlined „číslo účtu plátce a kód banky“ shall contain in the first instance remitter’s account number and a bank code in the second box.
The next line headlined „číslo účtu příjemce, kód banky, částka Kč, symboly platby - variabilní, konstantní, specifický“ (recipient’s account number, bank code, amount of money, payment’s codes – variable, constant, specific) shall be filled out with account number of tax office (remitter), the second box shall contain number 0710 (Czech National Bank code). Account number of recipient must keep the structure – account prefix, dash, account registry (e.g. 748-37628651).
We ask all tax subjects to pay close attention to filling in the correct data. Entering the bank account prefix is necessary, especially in the case of payment order through the reverse side of postal order – type A. Also be aware of not stating the the dash in recipient’s account number. Otherwise the payment would return back to the remitter. Moreover, there are also sanctions for delayed tax payment.
"Kód banky příjemce" - Recipient’s bank account number - shall be filled in a separate box. The bank code is 0710 (CNB code) and it is valid for all types of payments.
"Variabilní symbol" - Variable code - identifies the tax subject to tax offices. 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 compliance according to VAT Act it shall be the root part of tax obligation provider’s DIČ (see here).
"Konstantní symbol" - Constant code - 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).
