VAT status
What the VAT section says, why §7 and §7a subjects are not VAT payers, and how to word it on documents.
The vat section comes from the Financial Administration list of subjects registered for VAT (ds_dphs).
| Field | Meaning |
|---|---|
icDph |
The IČ DPH. VAT group members (§4b) share one. |
paragraph |
§4, §4b, §5, §7 or §7a: the kind of registration. |
payer |
true for §4, §4b and §5; false for §7 and §7a; false when the fresh list has no row; null when unknown. |
registeredOn |
The registration date. |
payerFrom |
The date the subject became a VAT payer. Always null for §7 and §7a. |
typeChangedOn |
When the kind of registration last changed, if it did. |
§7 and §7a are registered, but not VAT payers
Subjects registered under §7 (acquisition of goods from another member state) or §7a (cross-border services) are
registered for VAT, but are not VAT payers. The Financial Administration list gives them no “payer from” date at
all: in the real data, PLAT_DPH_OD is empty for every one of them.
What the register does not say
- No cancellation date. A deregistered payer simply disappears from the list. The register marks the row absent with the date it noticed, which is an observation, not a legal date.
- No validity for other EU countries. Query VIES yourself; its terms forbid mirroring it.
- The list is a day behind at most. Print “according to the Financial Administration list of
asOf”.
Risk lists
The risk section gathers the reliability index (ds_iz_ran: vysoko spoľahlivý, spoľahlivý, menej spoľahlivý)
and entries on the lists of VAT payers with grounds for cancellation (ds_dphz), removals from that list
(ds_dphv) and the special scheme (ds_dpho).