Tax code status "active" (00): what it means and what it does not tell you

● 00 · Active

The tax code is recorded as operating normally. This is a registration status, not confirmation that the company has filed all its returns or has no tax debt.

The wording on this page follows the label in data aggregated from public sources and its common reading; code 00 is the code usually seen. The official status and code of a tax code are on the tax authority's taxpayer information lookup page.

Check the status of a tax code

Check

What this status means

"Active" is the registration status of a tax code: the company has been issued a code, has not filed a temporary suspension, has not entered the closing procedure and has not been flagged by the tax authority for an address problem. On the tax authority's lookup page, the active line for a taxpayer that has been issued a tax registration certificate usually carries code 00.

Public sources write this status in two ways: "active (tax registration certificate issued)" and "taxpayer active". The aggregated database behind this page sees both and groups them together; for the official wording of a specific tax code, check the tax authority's page.

What this status does not tell you: whether the company files its returns on time, whether it owes tax, whether its invoices are in normal use, or whether it actually trades at its registered address. Those have to be checked elsewhere.

Practical effects

Invoices

In principle the company may use e-invoices. To be sure a particular invoice is valid, look up that invoice on the e-invoice portal — the tax code status cannot replace that step.

Signing contracts

No obstacle arises from the status. Still compare the name, address and legal representative on the contract with the registration details.

Banks

Being active is something banks usually check when opening an account or lending; they also read financial statements, tax returns and the record of tax compliance.

Legal representative

No restriction arises merely from this status. If the company has overdue tax debt, measures relating to that debt can still apply, independently of the status.

What a company with this status should do

1. Check the status again from time to time, especially after changing address or legal representative, or after the administrative boundary reorganisation from 1 July 2025 — older registration details may not have been updated.
2. Open your e-tax account to see whether any return is missing or any notice unread: an active status can coexist with a backlog of returns.
3. Keep a head office address where someone receives mail. The tax authority may verify the registered address; not finding the company there is the step that leads to status 06.
4. If you plan to pause for a while, file a temporary suspension; if you plan to close for good, start the termination procedure from the beginning. Simply leaving things idle is what leads to a backlog.

What a business partner should do

1. Compare the name, tax code and address on the contract with the lookup result; ask about any word that differs.
2. Also look at the start-of-operations date: a company set up a few months ago taking on a large contract is better paid in stages.
3. After receiving an invoice, look it up on the e-invoice portal before making a large payment.
4. For long-term partners, check the status again before each large payment and keep the result with the date of the check.

Common mistakes

• Treating "active" as proof that the company has no tax debt or is trustworthy.
• Checking once at signing and never again for the whole life of the contract.
• Relying on an aggregator page without looking at the date recorded — a result a few months old may have changed.

Where to verify

Official status line: the tax authority's taxpayer information lookup page. Notices and remaining obligations: the company's e-tax account. A specific invoice: the e-invoice portal. Suspension and dissolution procedures: the national business registration portal. Before a major decision, ask the managing tax office.

Companies with this status (1,487,231) →

Other statuses

Questions and answers

Does an active tax code mean the company owes no tax?

No. The status only shows the registration state of the tax code. Tax debt is separate information: the company sees it in its own e-tax account, while outsiders only learn of it when the company provides a confirmation or when the tax authority publishes it as provided by law.

What is status 00?

On the taxpayer information lookup page, 00 is usually the code accompanying the active line for a taxpayer that has been issued a tax registration certificate. The wording may be adjusted under the tax registration rules in force, so read the line of text displayed rather than just the number.

Why does one place say active while another says something else?

Each source updates at a different time. The tax authority's page is the official source; results here are compiled from public sources and always show the date recorded. If the two differ, rely on the tax authority's page and keep both results with the date of the check.

If a company is active, can it definitely issue invoices?

Usually yes, but the use of invoices can be stopped for reasons other than the tax code status. To be sure about a particular invoice, look it up on the e-invoice portal.

A company stopped trading long ago but still shows as active — why?

The status stays active until there is a formal procedure or a verification by the tax authority. Left like that, the obligation to file returns keeps running every period; to stop, file a temporary suspension or close the company rather than leaving it idle.

For reference, written from the general rules and possibly not yet updated for new documents; a single status line is not a finding that a company is "clean", "safe" or in breach of anything. TaxDatum.com is run by a private company and is not a government portal.