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CZ/SK EC Sales List

The shared screens and workflow behind the Slovak súhrnný výkaz and the Czech souhrnné hlášení — one line per customer, VAT number and transaction code, checked and exported as XML.

What it is for

A VAT payer that supplies goods or services to customers registered for VAT in another EU member state reports those supplies on an EC sales list: the Slovak súhrnný výkaz (SV) and the Czech souhrnné hlášení (SH). Both have the same shape — one line per customer VAT number and transaction code, carrying the total value supplied to that customer in the period.

This module provides that shape: the list itself, its computation from posted journal items, the checks run before export and the XML export pipeline. It does nothing on its own. The country module supplies the codes, the official XML template and the schema:

• l10n_sk_ec_sales — Slovak súhrnný výkaz;
• l10n_cz_ec_sales — Czech souhrnné hlášení.

The legal background — who must file, how often and by when — is on those pages. This page describes the screens both countries share.

Setting it up

1. Intra-EU supply taxes carry a transaction code. A journal item reaches the list only through a tax marked with an EC sales list code (technical field cssk_ec_summary_code). The country module sets the code on the standard intra-EU taxes of Odoo's Czech or Slovak chart of accounts when it is installed (see its page). On a tax you create yourself, or the taxes of a company whose chart is installed later, set EC sales list code on the tax form (Advanced Options, shown on Czech and Slovak sales taxes).
2. The company's VAT number (Tax ID) must be set; the export refuses without it.
3. The tax office. Accounting → Configuration → Settings, block Czech / Slovak Localization, setting Default tax authority. The XML names the office from it.
4. Customers. Every customer on an intra-EU invoice needs a VAT number with its country prefix and a country on its address. The line takes its country from the address, not from the VAT prefix.

Preparing a list

Accounting → Reporting → Statutory Reports → EC Sales List, then New.

1. Fill in the period (Date From, Date To), the Period Type (monthly or quarterly), the Version and the Statement Type (regular, corrective, supplementary — the names come from the country module). Only versions valid for the period are offered; see Versions.
2. Click Compute. The list moves to Preview and shows one line per country, customer VAT number and transaction code, with the number of documents and the total value.

What is counted:

• posted journal items of the company that carry a coded tax;
• the value is the item's balance in company currency (CZK or EUR), with the sign turned so that a supply is positive and a credit note negative;
• the period follows the taxable supply date for customer invoices and credit notes (the accounting date when the document has none), and the accounting date for everything else. Where a document records a VAT period declared date, that date wins.

On each line:

Compute can be repeated while the list is in Draft or Preview. Manual overrides survive it: they are re-applied to the line with the same country, VAT number and code. An override whose line no longer exists is listed in the chatter, never dropped silently.

Exporting and filing

Click Export XML. Before anything is generated, the export checks:

1. the company's VAT number;
2. the VAT number of every line — it must be present, start with two letters, and the line's country must be an EU member state. Any failure is a hard block listing the offending lines;
3. the country module's own rules (for example the allowed transaction codes);
4. the generated XML against the official schema of the version.

The XML is then attached to the list (Xml Attachment) and the state becomes Exported. The list can be exported again while it is Exported.

Upload the file to the tax authority's portal, or file it through a channel (below), then click Mark Submitted. The filed copy is frozen: it is kept in Filed history even if the list is later reset and filed again, and a submitted list cannot be deleted.

File it opens a delivery record for the exported or submitted list. With only the standard channel it records that the filing was made by hand on the portal and keeps the receipts. With l10n_cz_epo installed, a Czech list can be signed and sent to EPO directly. The badge in the header shows the delivery state.

Reset to Draft reopens an exported or submitted list. Only users in the group Accounting / Administrator may do it; the filed copy is kept.

Corrections

On a submitted list, Dodatočný / opravný creates a copy linked to the original (Amends) and opens it in draft. Change its Statement Type to the corrective or supplementary type, then compute and export as usual. The copy starts with no lines and is recomputed from the current bookings.

A corrective list that replaces the original reports the full list. A later filing that reports changes only — the Slovak dodatočný výkaz, the Czech následné hlášení — is reduced on Compute to what changed against the filings recorded for the period (submitted or historical, in filing order): new rows as they are, changed rows corrected, rows that are gone withdrawn. How a row is withdrawn is the country's: Slovakia files it with value 0, the Czech form with a storno row, shown greyed out with Cancels a filed row ticked. Such a filing with no recorded filing of its period is refused. See the country pages.

A list imported from a previous system as a historical filing is a record of what was filed: it cannot be recomputed, exported or submitted, but a correction can be raised against it. A Comparisons button appears on a list that has been compared with another basis, such as a fresh computation.

VIES check with consultation numbers

The check above is a format check only. With l10n_cssk_vies installed, the add-on l10n_cssk_ec_summary_vies installs itself and makes the export ask the European Commission's VIES service about every line — but only for companies that have Use direct EU VIES (no IAP) switched on (Accounting → Configuration → Settings, under Verify VAT Numbers).

For each line it stores VIES Valid, VIES Status, the VIES Consultation No. returned by VIES and VIES Checked On (hidden by default), so a filed list shows what was confirmed and when.

• A VAT number VIES reports as invalid blocks the export. The list shows a sticky warning and the chatter names the lines; the consultation numbers obtained for the valid lines are kept, so the next attempt does not lose them.
• When VIES cannot be reached, the line is marked Service fault and the export goes ahead, so an outage does not make you miss the deadline. The chatter lists those lines; export again later to repeat the check.
• Every export queries VIES again, once per line.

Versions

Accounting → Configuration → CZ/SK Localization → EC Sales List Versions lists the form versions the country modules install: validity dates, the XML template, the schema and, on the Submission Types tab, the statement types with the value each writes into the XML. A list offers only the versions whose validity covers its period, including archived ones, so archiving a version tidies the list without making old periods unfileable. You normally do not change anything here.

Export warnings. Checks that do not stop the export are listed in a yellow banner at the top of the form, and in the chatter, until the next export.

Limitations

• The transaction code is read only from the tax (see Setting it up).
• The line's country comes from the customer's address. The VAT-prefix codes that differ from the ISO country code — EL for Greece, XI for Northern Ireland — are not derived; a Northern Ireland customer with a United Kingdom address fails the EU check.
• The Allow Monthly / Allow Quarterly flags on a version refuse a period type the form does not have; whether you may file quarterly is for you to decide under the national rules.
• A correction is compared only with the filings recorded here (see Corrections).
• Call-off stock (the režim call-off stock / režim skladu) is not supported by either country module.
• Without the VIES add-on, the check before export is a format check, not a validity check.