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CZ/SK Corporate Income Tax Return

The screen on which the corporate income tax return (DPPO) is prepared — the accounting result from the books, the accountant's adjustments, the tax computation, a schema-checked XML file and the year-end tax entry.

What it is for

A company's income tax return starts from the profit or loss in its books and then adjusts it for tax: expenses the law does not accept are added back, income that is not taxed is taken out, a tax loss from earlier years is deducted, and only then is the tax computed. This module gives that work one record per tax period — the income tax return — and does the parts that are arithmetic:

• the accounting result (profit before income tax) is summed from the posted journal items of the period;
• the adjustments are typed in by the accountant, row by row;
• the rows that are pure arithmetic over other rows are recomputed;
• the return is exported as XML and checked against the official schema of the form, then marked as filed.

This module is the shared part. It contains no form of its own: the rows, the rules and the XML layout come from the country module — l10n_sk_dppo for the Slovak daňové priznanie k dani z príjmov právnických osôb and l10n_cz_dppo for the Czech přiznání k dani z příjmů právnických osob (DPPDP9). Install one of those; this module comes with it. Without a country module the menu exists but there is no form version to choose.

The return, step by step

Accounting → Reporting → Statutory Reports → Income Tax (DPPO), then New.

1. Header. Choose the period (Date From, Date To), then the Version — the edition of the official form (vzor / tiskopis). The list offers only versions of the company's fiscal country that are valid for some part of the period. Then the Statement Type: ordinary, corrective or supplementary return, as the country module names them. Save. If no version covers the period — typically because the authority has not yet published the form for that year — a warning says so as soon as the dates are entered, and the return cannot be saved.
2. Compute. Fills the Lines tab and moves the return to Preview. Each row shows its kind:

1. Enter the adjustments. In the row, tick Override and type the amount in Manual Value. The same works on a computed row when you need to correct it. Then click Compute again: overridden rows keep your amount, and every row that depends on them is recomputed from it. A manual row without an override is reset to 0 on every compute, so always tick the box.
2. Check the figures. For a row computed from accounts, the magnifier button Documents lists the journal items behind it, grouped by account, and the ✓ column says whether they still add up to the row. If they do not — typically because entries were posted after the last compute — the header shows a red Unreconciled rows button; when everything ties out it shows a green Rows tie out. The Derivation column shows the formula of a computed row, or manual input.
3. Export XML. Renders the file, checks it against the official schema (XSD) stored on the form version, and attaches it to the return; the state becomes Exported. If the schema rejects the file, or the company has neither a Tax ID nor a Slovak DIČ, nothing is attached and the message says why. A version without a schema refuses to export at all.
4. File the return on the tax authority's portal, then click Mark Submitted. The exported file is frozen as the filed copy, the date is recorded, and the state becomes Submitted. File it opens a delivery record for the filing, where the receipt (potvrdenie / potvrzení o podání) can be kept; one is opened automatically when you mark the return submitted.

A submitted return cannot be deleted. Reset to Draft reopens it — only for an Accounting administrator — and keeps every filed copy: each filed file stays listed on the return even after a new one replaces it.

Corrective and supplementary returns

On a submitted return, Amended / corrective creates a new draft return linked to it (Amends), carrying over the original's lines and your overrides as the starting point. Change its Statement Type to the corrective or supplementary type, correct what changed, and compute it again. The country module fills the rows that compare the two returns where its form has them (on the Slovak return, the posledná známa daň and the difference rows).

The year-end tax entry

Once the return is computed, the block Income-tax provision (591/341) shows the tax the form version designates as the bookable tax (the Slovak row r1050, the Czech row ř. 340), and Post tax provision books it:

• debit the income tax expense account (the first account whose code starts with 591), credit the income tax liability (the first starting with 341);
• dated on the last day of the period, in the journal chosen in the block or else the company's first miscellaneous journal. The two accounts can also be chosen in the block (Tax expense account, Tax payable account) when the chart has none under 591 and 341.

This is the current income tax (splatná daň z príjmov / daň z příjmů splatná) that closes the profit and loss statement and the balance sheet of the year. Reverse provision cancels it with a reversing entry. The button appears only when the tax is above zero and only on form versions that designate a tax row.

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 tax adjustments are yours. The module computes the accounting result and the arithmetic; it does not decide which expenses are non-deductible or which income is exempt.
• The accounting result counts posted entries only. Recompute after the last closing entries are posted.
• The tax entry books the full tax of the return. On a supplementary return, book the difference yourself: posting again would book the tax twice.
• The tax entry looks up its accounts by code prefix (591, 341). If the chart has no such account, choose them in the block.
• There is no screen for the form versions, their rows or rates. Changing them requires an administrator with technical access.
• Filing itself happens on the authority's portal; Mark Submitted only records it.