plátce

Plátce is a Czech noun that denotes a person or entity that pays money owed for goods, services, taxes, or fees. It derives from the verb platit, “to pay,” and is used in both everyday speech and official language to identify the party that makes a payment rather than the recipient. The term is common in tax, social security, and commercial contexts and is often paired with specific qualifiers such as plátce daně (taxpayer), plátce DPH (VAT payer), or plátce pojistného (contributor of insurance premiums).

In tax administration, a plátce is typically someone who must calculate, declare, and remit taxes or contributions to public authorities. For example, a plátce DPH is required to charge value-added tax on taxable supplies, issue proper tax documents, keep records, and submit periodic VAT returns. The designation can apply to individuals, sole traders, and legal entities, including corporations and organizations. The feminine form is plátkyně, and the plural forms are plátci (masculine or mixed) and plátkyně (feminine).

Notes on usage: the term contrasts with the recipient of the payment (příjemce) and with a debtor (dlužník). The concept underscores the payer’s responsibility within financial and administrative processes.