Free Tool
Unreliable VAT Payer Check
Enter a Czech VAT number to check whether the entity is listed as an unreliable VAT payer.
Czech entities only
Paying an unreliable VAT payer to an unpublished bank account makes the recipient jointly liable for unpaid VAT (§109 of Act No. 235/2004 Sb.).
Frequently asked questions
If you pay to a bank account that is not published in the VAT payer account registry, you become jointly liable as the recipient of the supply for that entity's unpaid VAT. Check the account first with the IBAN checker.
Data is sourced directly from the Czech Tax Authority (MFCR) registry, which is updated daily.