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CZ/SK VAT Return — Shared Engine

The screens and the workflow behind the Slovak and Czech VAT returns — compute the rows from tax tags, check them against the journal items, export the official XML and keep the filed copy.

What it is for

This module is the common engine of the VAT return (daňové priznanie k DPH in Slovakia, přiznání k DPH in the Czech Republic). On its own it files nothing: the form itself — its rows, the official XML schema and the country's rules — comes from l10n_sk_vat_return or l10n_cz_vat_return. What this module adds is everything the two share:

• the VAT Return screen, where a return is created, computed, reviewed, exported and marked as filed;
• the form versions (vintages) that say which rows, which XML template and which XSD apply to which periods;
• an evaluator that sums posted journal items by their tax tags, so it works the same on Community and Enterprise without Odoo's report engine;
• a drill-down from every row to the journal items behind it;
• the retained filed copy, amendments, and historical tax rates for imports.

Before the first return

• The company needs its VAT number (Tax ID) — the export refuses to run without it — and its tax office: Accounting → Configuration → Settings, field Tax Authority, or the same field on the company form.
• The country module must be installed. It brings the form versions, which the engine needs to compute anything.
• Access. Accounting users can create, compute and export returns. Only Accounting administrators can edit form versions and reset a filed return to draft.

Preparing a return

Accounting → Reporting → Statutory Reports → VAT Return, then New.

Then click Compute. The return moves to Preview and its Lines tab fills with one row per line of the form.

Which documents belong to the period. The two sides of the return are dated differently, as the law dates them:

• Customer invoices and credit notes count in the period of their taxable supply date (Taxable Supply Date); without one, their accounting date decides.
• Vendor bills and everything else count in the period of their accounting date, because that is the usual period in which the deduction is claimed. A journal entry with a taxable supply date follows that date instead.
• Where a document records a VAT period declared (a field added by the localisation core), that date wins on either side — for a deduction claimed later than the supply, or a correction declared in the period the corrective document arrived.

Only posted entries with tax tags are read.

Reviewing the lines

Each row has a code (the form's own, e.g. r03 or obrat23), a name and a Value. A row is one of three kinds:

• tax tags — the signed sum of the balances of journal items carrying the row's tags. The ✓ column says whether the drill-down adds up to the value, and Documents opens those journal items grouped by document;
• aggregate — a formula over other rows (shown greyed, with the formula in Derivation);
• manual — a figure the journal cannot supply (a carried-forward excess deduction, a coefficient, a difference against an earlier return). It is 0 until you enter it.

To enter or correct a figure, tick Override on the row, type the Manual Value and press Compute again. Overridden rows are highlighted, keep their value on every recompute, and feed the aggregate rows that depend on them.

The header shows Rows tie out when every tag row reconciles with its journal items, or a red Unreconciled rows button listing those that do not. A row that collects only its share of a tag (a country-specific split, such as the Slovak § 69 ods. 3 rows before 2021) drills into, and reconciles against, that share only.

Settlement and the excess deduction

The Settlement tab follows an excess deduction (nadmerný / nadměrný odpočet) from one period to the next:

The fields can be changed while the return is a draft or a preview. Which rows are the own tax and the excess deduction is set by the country's form version; the tab does not change any row of the form itself.

Exporting the XML

Export XML (from Preview or Exported) runs, in this order:

1. a check that the company has a VAT number;
2. the content checks the country module defines (kontrolné pravidlá); an error stops the export with the rule named;
3. rendering of the version's XML template;
4. validation against the version's official XSD. A version without a schema refuses to export rather than produce an unvalidated file.

The file is attached to the return (Xml Attachment) and the return becomes Exported. You can recompute and export again as often as needed until it is marked submitted.

Filing and the filed copy

File the XML on the tax authority's portal, or through a channel module such as l10n_cz_epo. Then:

• Mark Submitted freezes the exported XML as the filed copy, adds it to the Filed history, stamps the date and posts a note in the chatter. It also opens a delivery record in draft — the place where the portal's receipt belongs. Its state shows in the header as Delivery.
• File it opens (or creates) that delivery record. With several channels installed you choose one; with only the manual channel it records who filed it on the portal and holds the receipts.
• A submitted return is locked: it cannot be recomputed, exported again or deleted. Reset to Draft (administrators only) reopens it; the filed copy and the history are kept.

Corrections and supplementary returns

On a submitted return, Amended / corrective creates a new draft linked to it (Amends), carrying over its manual overrides. On the new return:

1. choose the right Statement Type — the copy starts with the original's;
2. fill in the Difference identification date, which the form requires on a return that amends another (it defaults to today);
3. correct the accounting, Compute, review, export and file as usual.

What the country form needs beyond that (for example the Slovak difference row) is described on the country page.

Form versions

Accounting → Configuration → CZ/SK Localization → VAT Return Versions lists the vintages the country modules ship. Each one holds its validity dates, the rows with their tag formulas or aggregate formulas, the submission types, the XML template and the XSD. They are data maintained by the country module: change them only on an accountant's instruction. An archived version still appears on returns for its own periods, so archiving only tidies the list.

Historical VAT rates

When a company loads the Slovak or Czech chart of accounts (and when the country module is installed), the rates that were in force before today's are generated as archived taxes, cloned from today's tax of the same kind so they report on the same rows. They exist for importing older documents; they never appear when you raise a new invoice. Find them under Accounting → Configuration → Taxes with the filters Archived and Historical rate; the tax form shows Rate In Force From, Rate In Force Until and Derived From. Which rates are generated is listed on the country page. To generate them for a company again (it is safe to repeat), an accounting manager opens the company under Settings → Companies and runs Create historical VAT rates from the Action menu.

When a historical rate exists, other localisation modules use it to tax a document at the rate in force on its date.

Historical filings

A return imported from a previous system is a Historical filing: a record of what was filed, marked with a ribbon. It cannot be recomputed, exported or submitted. Its one action, Compare with computed, recomputes the period from the books and records the differences under Accounting → Reporting → Statutory Reports → Filed vs computed. To correct such a period, create an amendment from it; the amendment is an ordinary return.

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 version is not chosen for you: pick it on each return. The dates are not checked to form a whole month or quarter. Period Type is checked only against the periods the version allows (every shipped version allows both).
• A rate check that only warns (an implied rate that matches no statutory rate) is written to the server log and is not shown on screen; only errors stop the export.
• The ✓ column compares absolute amounts, so a sign error does not show there.
• An amendment copies the original's statement type; nothing changes it for you.
• The engine computes what the tags say. A tax with wrong tags, or a document posted without tags, reaches the wrong row or none; review the Documents drill-down before filing.