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Particularities in case of a special method of securing the tax according to § 109a of Act No. 235/2004 Coll., on VAT, as amended

Since the 1st January 2013, the institute of a taxable transaction recipient’s liability for unpaid tax expanded according to the VAT Act. The § 108a of the VAT Act lays down the guaranty of the authorized recipient, i.e. entity which position is regulated by the Consumption Tax Act. If the authorized recipient uses the special method of securing the tax, then he is considered as the taxable transaction recipient.

In case of use of special method of securing the tax according to the §109a of the VAT Act, i.e. when the recipient (instead of the provider) pays the tax directly to the account of a provider’s tax office it is necessary to fill in the variable code, the specific code and the information for recipient.

The remittance has to be properly identified. In accordance with §109a, article 2, letter a)-d) of the VAT Act, there has to be stated clearly:

  1. identification of the remitter;
  2. identification of tax being paid;
  3. identification of the recipient;
  4. the day of taxable transaction or the day of taxable transaction acceptance by a provider.

The taxable transaction recipient shall for a cashless payment or for payment in cash through the post money order – type A (at the Czech Post office) state the undermentioned data:

  •  “Předčíslí bankovního účtu” - bank account prefix – it is necessary to fill in prefix 80039. The list of prefixes for each type of tax is available in the Attachment n. 2 (for tax offices except the SFO) and in the Attachment n. 3 (for SFO);
  • Číslo účtu (matriková část) - Account number (registry part). The list of account numbers is available in the Attachment n. 1 (for tax offices including SFO). The payment must be sent to the local competent tax office of the taxable transaction provider;
  • “Kód banky” – Bank code – code of Czech National Bank 0710;
  •  “Variabilní symbol” – Variable code – identifier assigned by the tax administrator, or the birth number, or the root part of taxable transaction provider’s DIČ (tax identification number); see point 1) above;
  • “Specifický symbol” – Specific code – The root part of taxable transaction (authorized) recipient’s DIČ shall be used (depends on who the payer is). See point 3) above:
  • “Konstantní symbol” – Constant code – 1148 for cashless payments and 1149 for payment in cash;
  • “Zpráva pro příjemce” – Information for recipient – information from the above-mentioned point 4) shall be used:

    The recipient of taxable transactions fills in:

    The date of taxable transaction is effected in format “DD/MM/YYYY-P”
    Example: The day of receiving the payment is 25th March 2014, that means 25/03/2014-P

    or

    The date of acceptation of payment by provider in format
    “DD/MM/YYYY-U”
    Example:  The day of payment of taxable transaction is 25. 3. 2014 --> 25/03/2014-U

    The authorized recipient fills in:

    The date of acceptation of selected products from a Member State in form: “DD/MM/YYYY-O“
    Example: The date of acceptation of selected products from a Member State is 2.4.2015 =  “02/04/2015-O”

    This date is used for identification of payment as a date of realization of the taxable transaction.