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Tax Depreciation (CZ/SK)

A second, never-posted depreciation board per asset for Czech and Slovak tax depreciation, next to the accounting depreciation, with the year-end book-versus-tax reconciliation, deferred tax and a tax depreciation register.

What it is for

Czech and Slovak companies depreciate every fixed asset twice:

• Accounting depreciation (účtovné odpisy / účetní odpisy) follows the company's own depreciation plan and is posted to the ledger (account 551).
• Tax depreciation (daňové odpisy) follows the depreciation groups and methods of the income tax act. It is never posted: it is what the tax return deducts instead of the accounting depreciation, so the difference between the two adjusts the income tax base.

Odoo's asset registers — Enterprise Assets and the OCA account_asset_management register used on Community — keep only the first. This module adds the second: a tax depreciation board on each asset, computed from the statutory rules, plus the year-end tools that turn the two boards into figures for the tax return.

It works as a family. Install:

On its own this module does nothing visible on assets; it needs a bridge.

Legal background

Statutory terms are given in Slovak and Czech, as in the acts.

Slovakia — Act No. 595/2003 Z. z. on income tax:

• Depreciation groups and periods (odpisové skupiny, doba odpisovania): seven groups, 0 to 6, from 2 to 40 years — § 26 ods. 1.
• Method. Straight-line (rovnomerné) for all groups; accelerated (zrýchlené) only for groups 2 and 3. The method is chosen for each newly acquired asset and "nemožno ho zmeniť po celú dobu jeho odpisovania" — § 26 ods. 3.
• Straight-line: the annual charge is the entry price divided by the period; in the first year only the part for the months from the month of putting into use, and the unclaimed part is claimed in the year after the period ends — § 27 ods. 1 and 2.
• Accelerated: coefficients 6/7/6 (group 2) and 8/9/8 (group 3), a pro-rated first year, and a second-year residual computed as if the full first-year charge had been taken — § 28 ods. 1 and 2; after a technical improvement § 28 ods. 3.
• Technical improvement (technické zhodnotenie) and the longer period it brings — § 26 ods. 5.
• Interruption (prerušenie odpisovania) for whole tax periods, after which depreciation continues as if uninterrupted and the period is extended — § 22 ods. 9.
• Disposal. The annual charge can be claimed only for an asset still on the books on the last day of the tax period — § 22 ods. 11 — so the year of disposal carries no tax depreciation and the residual tax value is an expense under § 19 ods. 3 písm. b) (for passenger cars and the other assets in its first point, only up to the sale proceeds). A charge for the whole months held is kept only for the assets named in § 22 ods. 12: those depreciated under § 26 ods. 6 and 7, and — since 2016, if the taxpayer chooses — those whose residual is capped at the sale proceeds.
• Passenger cars from 48 000 €: the tax base is increased by the difference over straight-line depreciation of a 48 000 € car, but only when the base falls below a threshold — § 17 ods. 34. The depreciation itself is not capped.
• Calculations are rounded to the cent — § 47.

Czech Republic — Act No. 586/1992 Sb. on income taxes:

• Depreciation groups and minimum periods: six groups, 1 to 6, from 3 to 50 years (§ 30 odst. 1); straight-line (§ 31) or accelerated (§ 32), chosen for each newly acquired asset and not changeable for its whole life (§ 30 odst. 2).
• Straight-line (rovnoměrné): a first-year rate and a rate for further years, both of the entry price, with no pro-rating by months; higher first-year rates (+10, +15, +20 %) in § 31 odst. 1 písm. b) to d) for the cases in § 31 odst. 2 to 4; a rate for the increased entry price after a technical improvement (§ 31 odst. 8).
• Accelerated (zrychlené): entry price ÷ coefficient in the first year, then twice the residual ÷ (coefficient − years already depreciated) (§ 32 odst. 2); a first depreciator may add 20, 15 or 10 % of the entry price to the first year in the same cases as the straight-line increase (§ 32 odst. 2 písm. a)); after a technical improvement, the coefficient for the increased residual (§ 32 odst. 3).
• Extraordinary depreciation (mimořádné odpisy) of emission-free vehicles acquired from 1 January 2024 to 31 December 2028 by their first depreciator: 60 % in the first 12 months and 40 % in the next 12, in whole months starting the month after the conditions are met (§ 30a).
• Disposal: only half of the annual charge in the year of disposal, and only for an asset held at the start of the period (§ 26 odst. 7); an asset put into use and disposed of in the same year gets none.
• Interruption allowed, continuing as if uninterrupted (§ 26 odst. 8).
• M1 passenger vehicles: only the share of each depreciation that 2 000 000 Kč bears to the entry price is deductible (§ 30e).
• Charges are rounded up to whole crowns (§ 31 odst. 9, § 32 odst. 5, § 30a odst. 2).

Accounting depreciation is governed separately, by the accounting acts: § 28 ods. 1 of Act No. 431/2002 Z. z. and § 28 of Act No. 563/1991 Sb. — each company depreciates under its own accounting methods. That plan is the asset register's depreciation board, which this module leaves untouched.

Setting it up

1. Install this module, the bridge for your edition and the country data module. The groups appear under Accounting → Configuration → Tax Depreciation Groups.
2. Company settings, on the company form (Settings → Companies), next to the currency — only needed for the features named:

1. Defaults per asset category. Set Track Tax Depreciation, the group, the method and (CZ) the increased first-year rate on the asset profile (Community) or the asset model (Enterprise); new assets created from it inherit them. See the bridge sections below.

The menus of this family are visible to accounting Administrators only. Menu paths on this page start at Accounting; on Community, without Enterprise accounting, the same root menu is called Invoicing.

Depreciation groups

Accounting → Configuration → Tax Depreciation Groups lists the statutory groups loaded by the country modules. Each group holds:

• Country, Group number, Depreciation Period (years);
• the methods it allows — Allows Straight-line, Allows Accelerated, Allows Extraordinary (CZ §30a);
• Czech straight-line rates (first year, further years, increased price) and the accelerated coefficients (first year, further years, increased residual).

The values come from the acts and are reloaded when the country module is updated, so do not edit them to suit one asset. The tables are on the pages of l10n_sk_account_asset_tax and l10n_cz_account_asset_tax.

Which group an asset belongs to depends on what it is (the annex to each act classifies assets by production classification), not on its account. Choosing it is the accountant's decision.

Setting up an asset

Open the asset and the Tax Depreciation tab:

Then click Compute Tax Board. The board is recomputed from these fields every time; years already filed are kept as they are.

To recompute many assets at once, select them in the asset list and choose Action → Compute Tax Depreciation, or run Accounting → Configuration → Compute Tax Depreciation for every asset that tracks tax depreciation. Filed years are kept here too.

The tax depreciation board

One line per tax year (per month for Czech extraordinary depreciation), with the year's tax depreciation, the cumulative amount, the tax residual value, a note on how the line was computed and the Filed flag. Two more columns line the accounting depreciation of the same calendar year up against it: Book Depreciation and Difference (Book − Tax). These count all accounting depreciation lines of the year, posted or planned. On a monthly (§ 30a) board the year's accounting figures appear once, on the year's last line.

How the lines are computed:

Examples:

• SK, machine, group 1 (4 years), entry price 12 000 €, put into use in October: 750 € (3/12), then 3 000 € for three years, then 2 250 € in the fifth year.
• CZ, machine, group 2, straight-line, 300 000 Kč: 33 000 Kč (11 %), then 66 750 Kč (22.25 %) for four years.

Czech charges are rounded up to whole crowns, and the next year's residual is what the rounded charges leave. The last line of every board is adjusted so the board adds up exactly to the depreciable base; on a § 30a board the twelfth month also stops at 60 %.

Technical improvement, interruption, disposal

Events change the board from a date on. Record them with the buttons under Lifecycle Events on the tab — Technical Improvement, Suspension, Disposal — and enter the date (and the amount, or the number of years). The board is recomputed at once and the event is kept, so every later recomputation replays it.

• Technical improvement: from its year, the board continues from the increased price — CZ straight-line at the increased-price rate, SK straight-line at increased price ÷ period, accelerated at the increased residual coefficient. The Tax Entry Value field keeps the original price; the increase lives in the event.
• Suspension: the chosen years get a zero line and the rest of the board moves out by as many years.
• Disposal: the board stops. CZ: half the annual charge in the year of disposal, rounded up — none if the asset was put into use that same year. SK: no depreciation in the year of disposal, so the whole remaining tax residual is the § 19 ods. 3 písm. b) expense; with Depreciate Whole Months in Disposal Year ticked, the annual charge × whole months held ÷ 12 (the month of disposal does not count). Disposing of the asset in the register itself records this event automatically (OCA Remove, Enterprise Dispose / Sell).

Refused: an event dated in or before the last filed year, a technical improvement of a § 30a asset (it is depreciated as a separate asset, § 30a odst. 3 — create a new asset), and a suspension of a § 30a asset.

Assets already being depreciated

For an asset whose tax depreciation started before Odoo, click Backfill (migration) on the tab. Enter the group, method, tax entry value, tax in-service date and Filed Through Fiscal Year — the last year already claimed in a filed return. Optionally enter Expected Tax Residual from your previous records: if the computed residual at the end of that year differs, nothing is written and the wizard tells you so. The check replays the lifecycle events already recorded on the asset, exactly as the board will.

When the difference is a technical improvement or suspension not recorded yet, record it as an event and run the wizard again. An event cannot be recorded inside a year that is already filed; for an asset with filed years, first run the wizard without an expected residual and with Filed Through Fiscal Year set to the year before the event, record the event, then run the wizard again with the real filed year and the expected residual.

The wizard computes the full statutory board, marks every year up to the filed year as filed and locks the method. It is also the sanctioned way to correct the tax parameters of an asset whose filed years are frozen.

Closing a tax year

When the income tax return for a year has been filed, run Accounting → Configuration → Close Tax Depreciation Year, choose the year (default: last year) and click File Year. On every tax-tracked asset of the company, all board lines up to and including that year are marked Filed and the method is locked.

From then on:

• recomputing the board never changes a filed line — if a changed parameter would, the computation is refused;
• the tax entry value, in-service date, increased first-year rate and vehicle cap cannot be changed;
• filed lines cannot be edited.

The Backfill (migration) wizard is the only way to reopen filed years.

Year-end reconciliation and deferred tax

Accounting → Reporting → Tax Depreciation Reconciliation. Choose the period (default: the current calendar year), check the Income Tax Rate (%) (default 21) and click Compute. One line per tax-tracked asset:

The return rows follow the company's country and are shown next to the totals and in the PDF and XLSX headings: Slovakia r. 150 (pripočítateľná) and r. 250 (odpočítateľná položka), Czech Republic ř. 50 (účetní odpisy převyšují daňové) and ř. 150 (daňové převyšují účetní).

The vehicle add-back is kept out of the add-back column on purpose: § 17 ods. 34 adds it to the tax base only when that base is lower than the number of such cars × the annual straight-line depreciation of 48 000 €, and a lessor of a car leased without a purchase option never adds it. Whether it applies is decided on the return; the wizard shows the amount.

From the wizard:

• Post Deferred Tax (draft) creates an entry in the Deferred Tax Journal, dated at period end, that brings the posted balance of account 481 at the period end to the computed deferred tax, against 592. Entries dated after the period are left out. It stays in draft unless Post Deferred Tax Immediately is ticked.
• Export XLSX and Print PDF give the table as a spreadsheet or a PDF.

The Slovak corporate tax return in l10n_sk_dppo reads rows 150 and 250 from this module automatically (not the vehicle add-back, which you enter yourself when it applies). It takes the company total — accounting minus tax for all assets together — whereas the wizard shows add-backs and deductions asset by asset, so the two differ when some assets go one way and some the other. The Czech return module does not read these figures.

Register and analysis

• Tax Depreciation Register (Accounting → Reporting): choose the year and click Print register. A PDF grouped by depreciation group: entry price, opening residual, the year's depreciation, accumulated depreciation, closing residual, method, and the accounting depreciation with the difference, with group subtotals and a total. An asset on a monthly (§ 30a) board appears once, with the year's months added up. Its headings are in Slovak and English.
• Book vs Tax Depreciation (Accounting → Reporting): pivot, graph and list of accounting against tax depreciation per asset and year, by group. Book Depreciation counts every accounting depreciation line of the year, Book Depreciation (Posted) only those already posted; Filed filters the years that are frozen.

On Community — the OCA register

account_asset_tax_oca attaches the tax board to the OCA account_asset_management register:

• the Tax Depreciation tab on the asset form; entry value = the asset's purchase value, in-service date = its depreciation start date;
• a Tax Depreciation Defaults block on the asset profile (Track Tax Depreciation, group, method, increased first-year rate), copied to assets created with that profile unless they set their own group;
• removing the asset with the register's Remove wizard records the tax disposal on the removal date;
• book depreciation = the register's depreciation lines (posted = those with a journal entry);
• it also relabels the register's Number of Years field on the asset form as Number of years or Number of periods, depending on the time method, and shows the period length next to it.

l10n_sk_account_asset_profile builds on it with ready-made Slovak asset profiles.

On Enterprise — Odoo Assets

account_asset_tax_ee attaches the tax board to Odoo Enterprise Assets:

• the Tax Depreciation tab after the depreciation board; entry value = the asset's original value, in-service date = its first depreciation date (falling back to the acquisition date);
• tax defaults set on an asset model are copied to assets created from it unless they set their own group;
• disposing of or selling the asset records the tax disposal on the disposal date;
• book depreciation = the asset's depreciation entries (posted = posted entries; cancelled ones are ignored).

Only one bridge can be installed, because only one of the two asset registers can be.

Limitations

• Boards filed before version 19.0.1.10.0 keep their old figures. Up to that version the board rounded Czech charges to the haléř, gave every Slovak asset a pro-rated charge in the year of disposal, capped Slovak cars from 48 000 € at that amount and gave a Czech asset disposed of in its first year half a charge. Filed years are frozen, so recomputing such an asset is refused; correct it with Backfill (migration) if the filed figures were wrong. Unfiled years are corrected by Compute Tax Board.
• § 30a rounding is applied to each monthly charge (rounded up, the twelfth month stopping at 60 % in whole crowns). § 30a odst. 2 does not say whether the round-up applies per month or per tax period; the year's total can differ from a per-year round-up by a few crowns.
• Depreciate Whole Months in Disposal Year is not checked against the asset: whether it is a § 26 ods. 6–7 asset or one whose residual is capped at the sale proceeds, and the 2016 start of the second case, are yours to confirm. The month of disposal is never counted as a whole month.
• The Slovak vehicle add-back compares the depreciation with straight-line depreciation of 48 000 € year by year in order; after a technical improvement that lengthens the period, the extra years are added back in full. Whether the add-back applies at all is not evaluated.
• Eligibility is not checked: Odoo cannot see whether you are the first depreciator (§ 31 odst. 6) or whether the asset is one of those that may take +15 % or +20 % (§ 31 odst. 2 and 3) or none at all (§ 31 odst. 5), so every Czech group 1–3 asset offers all three increases; the conditions are yours to confirm. So are the § 30a conditions (emission-free, acquired 2024–2028, first depreciator).
• A technical improvement completed in the first year is handled as an event, not added to the entry price; enter it in the Tax Entry Value instead if that is what your accountant prefers.
• Not covered: intangible assets, the Slovak micro-taxpayer regime (§ 26 ods. 12), assets depreciated over a set period or output (SK § 26 ods. 6–7, CZ § 30 odst. 4–5), lower-than-maximum Czech rates, mandatory interruptions (the module does not know when an asset was unused), and the depreciation thresholds (1 700 € / 80 000 Kč) — whether an asset is depreciated for tax at all is your decision.
• The reconciliation compares depreciation only. The difference between the accounting and tax residual value of a disposed asset is not computed.
• The deferred-tax entry trues up the whole posted balance of the 481 account at the period end against the depreciation difference alone. Use it only if that account carries nothing else.
• Years are calendar years: a company with a fiscal year other than the calendar year gets calendar-year boards.
• The register's headings are Slovak/English also for Czech companies.