Don't know what the abbreviation IČO stands for? When is IČO used, and what is its significance in business? To whom is IČO assigned? Who assigns IČO? We will answer these questions in today's article.
The abbreviation IČO stands for organization identification number. IČO is an 8-digit number, where the first 7 digits are a serial number and the 8th digit serves as a control key.
IČO is assigned according to Act No. 272/2015 Coll. on the Register of Legal Entities, Entrepreneurs, and Public Authorities and on the amendment and supplementation of certain acts (hereinafter referred to as "the RPO Act"). In accordance with the RPO Act, IČO is assigned to the following entities:
These entities are provided with just one IČO number. It does not change over time, is assigned only once, and remains constant.
The identification number IČO is assigned by the Statistical Office of the Slovak Republic at the request of the authority responsible for registering the entity to which the IČO is assigned. Examples of such authorities include: the Commercial Register, the Trade Register, the Register of Political Parties, etc. The registering authority, such as the Trade Register, then notifies the IČO identification number to the entity to which it is assigned, e.g., a sole trader or a newly established limited liability company upon establishing an s.r.o.
Authorities responsible for entity registration submit applications for IČO assignment to the Statistical Office electronically via a web form – the IČO Generator – which the Statistical Office makes available to them. The Statistical Office communicates the identification number electronically without delay after receiving the application to the obligated person who requested its assignment, or if no such person exists, to the entity to whom it was assigned; a decision on the assignment of the identification number is not issued.
The IČO is used in various situations based on different legal regulations, particularly the Commercial Code. Most commonly, the IČO is used in business and appears on various documents, for example, in these cases:
The IČO is registered in various public registers for entrepreneurs, companies, and legal entities. Below are the most commonly used registers where an organization's or entrepreneur's IČO can be found.
You can find a sole trader's IČO in the Trade Register at www.zrsr.sk if you search by IČO.
You can find a commercial company's IČO - legal entity - in the Commercial Register at www.orsr.sk if you search by IČO.
You can find the ID number of a non-profit organization (legal entity) in the Register of Non-Governmental Non-Profit Organizations on the website https://ives.minv.sk/rmno/ if you search by ID number.
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