Daňové identifikačné číslo

Daňové identifikačné číslo, skr. DIČ znamená daňové identifikačné číslo. Je to jedinečné 10-miestne číslo. V súlade s ustanovením § 67[1] zákona č. 563/2009 Z.z. o správe daní (daňový poriadok) DIČ prideľuje daňovému subjektu správca dane pri registrácii na dani z príjmov, spotrebných daniach, miestnych daniach a podobne. Prideľuje sa každému podnikateľovi - teda právnickým osobám (firmám), ale aj fyzickým osobám (živnostníkom). Okrem toho DIČ majú pridelené aj občianske združenia, nadácie, či neziskové organizácie, teda všetky subjekty, ktoré môžu fakturovať nejaký tovar či služby. Každému podnikateľovi je pridelené jedinečné číslo a tým pádom slúži na jednoznačnú identifikáciu podnikateľa pred správcom dane. DIČ sa uvádza na všetkých daňových dokladoch. Zoznam DIČ nie je verejný.

Externé odkazy

Referencie

  1. § 67, ďalší text.

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