ICO/DIC

09:44 Mar 21, 2015 

Under Slovak law, there is a DIC and an IC DPH. This is in some ways better (for a translator!). Everyone in Slovakia (going by what Marta says) has a DIC, i.e. in this case a tax identification number (a l’American). They then have an IC DPH (literally “VAT identification number”) if they cross the threshold, do intra-Community business, etc. Crucially, Czech law doesn’t make this difference – like most Member States, it only has DIC. In the absolute majority of cases (i.e. yours) this will constitute a VAT number. There may be cases where a translator has to decide not to translate this as “VAT number” but they are very rare.

09:44 Mar 21, 2015 

This is the number you receive when you reach the VAT threshold and become liable for VAT. It is relatively low in the Czech Republic, so most people have one. It is also the number you need if you do business with other EU Member States (e.g. as a translator) for reverse charging, i.e. a VAT number. Marta’s comment to me claims that everyone has a DIC, but not everyone is a VAT payer. This is not true (in the Czech Republic). I have recently re-opened up my “sole trader” status and am not yet a DIC holder.

09:44 Mar 21, 2015 

When you register as a company or as a sole trader etc., you are given an ICO. This is your “registration number” and everyone in business has one, regardless of whether they are registered in the “Commercial Register” or the “Licensed Trades Register”