Check whether a company is a VAT payer and retrieve its tax reliability index.

A VAT payer is not the same as a holder of an IČ DPH. A subject registered under § 7 or § 7a of the VAT Act has an IČ DPH for cross-border dealings, but charges no VAT on domestic supplies and cannot deduct it. For such a subject is_vat_payer is false, while ic_dph and registration_type are still returned — see the Registered under § 7a example. That is roughly a quarter of the register, and it is the case an IČ DPH printed on an invoice makes easy to get wrong.

Accepts an IČO (Company Identification Number, 6–8 digits), an IČ DPH (VAT ID, SK followed by 10 digits) or a DIČ (10 digits). Case and spaces are ignored — sk 2020 270 780 is SK2020270780. A Slovak IČ DPH or DIČ whose ten digits are not divisible by 11 is not a valid number and answers 400: every one the Financial Administration publishes is, so a failing value is a typo, not an unregistered company.

A DIČ not registered for VAT is still answered: is_vat_payer: false, no ic_dph, and the name and tax reliability the Financial Administration publishes for it.

The response includes:

• VAT registration status and details (registration type, dates)
• Tax reliability index from the Financial Administration (vysoko spoľahlivý, spoľahlivý, or menej spoľahlivý)
• Whether the organization exists in the main RPO register

Data sourced from Finančná správa SR; see Data sources in the introduction for how often each file is pulled.

Czech subjects

A Czech DIČ (CZ followed by 8–10 digits), or an IČO that no Slovak list holds but a Czech company does, is answered from the Czech VAT register of the Ministry of Finance (ADIS), asked live — the answer carries country_code: "CZ" and source.synced_at is the moment it was asked.

• subject_type separates payer and vat_group (both is_vat_payer: true) from identified_person — the Czech counterpart of a Slovak § 7a registration: a DIČ, and not a payer — and from not_registered.
• unreliable_payer is present while the payer is declared unreliable (§ 106a of the Czech VAT Act). A customer is then liable for the VAT on its invoices (§ 109).
• bank_accounts lists the accounts the payer has published (§ 96). Paying above the statutory limit to any other account makes the customer liable for the VAT.

A natural person's Czech DIČ is built from their birth number. Asked by IČO, it is not returned — ic_dph is null for a sole trader, while the VAT status, accounts and unreliability are. Asked by the DIČ itself, it is echoed back.

The Czech register is asked live and can be unavailable, most regularly between 0:00 and 0:10 each night. That answers 503 with Retry-After, never a not_registered it did not find.

This is an extract, not a confirmation. Every answer is our copy of the public lists the Financial Administration publishes (ds_dphs, ds_dphv, ds_dphz, ds_iz_ran), accurate as of the moment we last read them. The Financial Administration can register or strike off a subject after that, and it is not the author of this response. source says what the answer was built from and as of when — source.synced_at is the oldest of the four reads — and the same instant is sent as X-Data-Synced-At. Keep source alongside whatever you decide with the answer; where a decision needs the Financial Administration's own word, check its lists at financnasprava.sk.

{
  "withheld": {
    "fields": [
      "street",
      "postal_code",
      "address",
      "vat.ic_dph"
    ]
  },
  "source": {
    "publisher": "Finančná správa Slovenskej republiky"
  }
}