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CZ/SK VAT Control Statement

The screens and the engine shared by the Slovak kontrolný výkaz DPH and the Czech kontrolní hlášení — sections computed from posted documents, checks before export, an XSD-validated XML file and a record of what was filed.

What it is for

Slovakia and Czechia both require VAT payers to file, alongside the VAT return, a document-by-document statement of their invoices: the Slovak kontrolný výkaz DPH (KV DPH) and the Czech kontrolní hlášení (KH). The forms differ, but the work is the same — sort every posted document that carries VAT into the form's sections, check it, produce the official XML and keep the filed copy.

This module is that common part: the VAT Control Statement menu and form, the assignment of a section to each journal item, the drill-down to the source documents, the export pipeline and the filing record. On its own it files nothing. The country module supplies the sections, the decision rules and the official XML:

• l10n_sk_kv_dph — Slovak KV DPH,
• l10n_cz_kh — Czech kontrolní hlášení.

The legal background, the form versions and the section-by-section rules are described on those pages. It does not use Odoo Enterprise's report engine, so it works the same in Community and Enterprise.

Setting it up

Install the country module; this one comes with it. Then check:

• The company's VAT number (Tax ID) is filled in. Every export carries it as the filer's identification and refuses to run without it.
• Reverse-charge taxes are recognised. The section rules decide on a flag on each tax, Reverse charge (Prenos daňovej povinnosti / Přenesení daňové povinnosti). The country module sets it on the reverse-charge taxes of Odoo's Slovak or Czech chart of accounts — when it is installed, whenever a chart is loaded for a new company, and on upgrade. On a reverse-charge tax you create yourself, tick Reverse charge on the tax form (Advanced Options), shown for Slovak and Czech taxes.
• A journal for one section. A journal can send all its VAT lines to one section, ahead of the rules: Advanced Settings tab of the journal, block VAT control statement, field Control-statement section override — the section code as the form prints it, e.g. D.1 for the journal of a Slovak eKasa cash register. Leave it empty on ordinary journals.
• Partners carry their VAT numbers. Most detail sections identify the counterparty by its VAT number, and the export names every document whose partner lacks one where the form requires it.

Two configuration lists sit under Accounting → Configuration → CZ/SK Localization:

How documents reach a section

Every posted journal item that carries a tax is given a control-statement section when it is posted. The country module's rules decide which; the common behaviour is:

• Invoices and credit notes take their direction (supplied or received) from the document type. A journal entry carrying VAT is classified by its taxes when they all point the same way (all sales or all purchase taxes); a mixed entry is left out.
• Reverse charge is tested first, so a self-assessed supply never falls through to the ordinary sections.
• Taxes based on payment (Tax Exigibility: Based on Payment) are reported when the payment makes them due, not when the invoice is posted. The row describes the invoice — its partner and number — but carries the payment's date and amount, one row per payment. A payment that is un-reconciled within the same period cancels out.
• Which period. Supplies made are reported in the period of their Taxable Supply Date, or of the accounting date where there is none. Received documents are reported in the period in which the deduction is claimed: the accounting date, or a later period recorded on the document (VAT period declared). This is the same rule the VAT return modules use, so the two agree on what a period contains.
• Credit notes. A credit note created from its invoice is linked to it, and the statement reports the original's number from that link. For a credit note created by hand, enter the corrected document's number in Original document number (Other Info tab), shown only on a Czech or Slovak company's credit notes that have no link.
• Journal entries carrying VAT can declare what their type cannot: on the entry's Other Info tab, VAT direction (supplied or received) and VAT correction (whether it is a credit note / correction). With VAT correction set to Correction, Original document number appears too. Leave both empty on invoices.
• Per line, the journal items list of a document has two optional columns: Control-statement section (the stored section) and Control-statement VAT, which replaces the partner's VAT number for one line (a foreign branch with its own number).

A section is stored on the journal item. If documents are changed in a way the rules cannot see — a company's fiscal country changed, for instance — the stored sections must be recomputed by an administrator; recomputing the statement alone is not enough.

Preparing and filing a statement

Accounting → Reporting → Statutory Reports → VAT Control Statement, then New.

1. Fill in the company, the period (Date From, Date To) and whether it is a monthly or quarterly filing; then pick the version (only versions valid for the period are offered) and the statement type. A period the version does not allow (its Allow Monthly / Allow Quarterly) is refused.
2. Click Compute. The sections are filled from the posted documents of the period and the statement moves to Preview. Each section has its own tab. You can compute again as often as needed while the statement is in draft or preview; every compute rebuilds the sections from the books.
3. Review. The ✓ column shows whether the journal items behind a row add up to the row's base and tax. The Documents button on a row opens those journal items, grouped by document, with the base, rate, VAT and VAT deducted of each — the last two differ where only part of the tax is deductible, such as fuel at 50 %. Aggregate rows list all the documents they summarise. Correct a wrong row on the document and compute again. Where a country module offers it (the Slovak sections except D.2), a row can also be corrected in the statement: tick Override and edit its amounts; the correction survives a recompute and is re-applied to the row with the same identity, and one whose row disappeared is reported in the chatter.
4. Click Export XML. Before anything is rendered the export checks:
5. the company's VAT number and the master data the official form requires (the country module names the documents at fault);
6. content rules: a detail row whose tax is not base × rate stops the export when it is off by a factor of two or more, and a taxable row with a base but no tax stops it always. Smaller differences (rounding) and other warnings do not stop it: they are listed in a yellow banner at the top of the statement and in the chatter until the next export.

The XML is then validated against the official XSD held on the version and attached to the statement (Xml Attachment). The statement is now Exported. You can export again after recomputing. 5. File the XML with the tax authority, then click Mark Submitted. The filed copy is frozen (Filed XML, Submitted Date), added to the filing history, and the statement is locked against recompute and export. 6. Marking it submitted also opens a submission record that holds the delivery and the authority's receipts (see l10n_cssk_submission_base). File it opens a new one and lets you choose the channel: the manual portal channel records that it was filed by hand; with l10n_cz_epo installed, a Czech filing can be signed and sent to EPO directly. The badge in the header shows the delivery state (delivered, accepted, rejected…).

A statement marked submitted cannot be deleted. The Comparisons button appears once the statement has been compared with the books or with another filing.

Corrections

• Reset to Draft reopens an exported or submitted statement. Only an accounting administrator may do it. The copies already filed stay in the filing history.
• Dodatočný / opravný (Slovak) or Opravné / následné (Czech), on a submitted statement, creates a new draft linked to it (Amends). Choose the statement type of the correction, fix the accounting, then compute and export as usual. How the correction is computed depends on the country: a Slovak dodatočný statement contains only the changed rows, a Czech následné hlášení repeats the whole period. See the country pages.

Historical filings — statements imported from a previous system as a record of what was filed — have the state Historical filing. They cannot be recomputed, exported or submitted.

Limitations

• Nothing is filed by this module itself; filing is done by hand on the tax portal or through a submission channel module.
• Export warnings that do not stop the export (rounding differences, opposite signs of base and tax, and the country modules' warnings) are logged on the server only. You see errors, not warnings.
• The section of a journal item is stored. After a change of fiscal country, or after the rules themselves change, the stored sections must be recomputed by an administrator before statements are computed again.
• The Czech section tabs do not offer Override: the Czech rows file their per-rate columns, which the override does not carry. Correct the document instead.
• The section rules are a best effort and the country pages list what remains to be confirmed with an accountant. Review every statement before filing.