Taxpayers can fulfill their tax obligations, including advance payments or tax installments, through the following methods:
1. Bank Transfer (Electronic Payment)
Via online or mobile banking
By submitting a payment order directly at a bank
2. Cash Payment Options
Postal Money Order (Poštovní poukázka A): Taxpayers can use the services of Česká pošta, s.p., to send cash payments to the financial office. This service incurs a fee according to the provider’s pricing.
In-Person at Selected Financial Offices: Some financial offices accept cash payments during official business hours. A list of offices offering this service is available here.
3. SIPO (Direct Debit System)
Only applicable for property tax payments.
Essential Payment Details
Each tax payment must be correctly directed to the designated bank account of the relevant financial office. Key details include:
Bank Account Number:
Prefix (Předčíslí): Identifies the type of tax.
Account Number (Matrika): Identifies the financial office.
Bank Code: Always 0710 (Czech National Bank).
Variable Symbol (VS): Used to identify the taxpayer.
For Registered Taxpayers: Enter the core part of the Tax Identification Number (DIČ), which is the number following “CZ.”
For Unregistered Individuals: Enter your birth number without spaces, dashes, or slashes (9 or 10 digits in sequence).
For Unregistered Legal Entities: Enter the company’s identification number (IČO).
For Foreign Taxpayers: The tax administrator will assign a unique identifier (VČP).
Specific Symbol (SS): Required only for specific tax guarantees under VAT regulations.
Constant Symbol (KS): Optional.
Message for Recipient: Generally optional but required for VAT special regimes.
Payment Processing Time
A tax payment is considered completed on the day the amount is credited to the financial office’s account with the Czech National Bank. For cash payments at financial offices, the payment is recorded on the day the officer receives it.