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Czechia — Peněžní deník (cash journal for daňová evidence)

The Czech cash journal for daňová evidence — the categories Czech practice uses, the Czech chart mapped onto them, the peněžní deník PDF, the Příloha č. 1 figures including oddíl D, and the § 7b odst. 4 record.

What it is for

The Czech half of the cash-journal family. The engine — how payments become rows, generating, reviewing, printing — is described in the CZ/SK Cash Journal guide. This module adds what is Czech:

• the category catalogue (členění) of the peněžní deník;
• the mapping of the Czech chart of accounts onto it;
• the peněžní deník PDF;
• the figures for Příloha č. 1 of the personal income-tax return — ř. 101, ř. 102 and oddíl D — and the record of the year-end stock-take required by § 7b odst. 4.

It is meant for a sole trader keeping daňová evidence (tax records).

Legal background

• No prescribed layout. Daňová evidence contains income and expenses „v členění potřebném pro zjištění základu daně“ and property and debts — § 7b odst. 1 of the Income Taxes Act. No regulation defines its columns, so the catalogue follows established Czech practice: taxable and non-taxable on both sides, průběžné položky, and a separate non-cash part for depreciation and tax-base adjustments. The term peněžní deník comes from single-entry accounting (§ 13b of the Accounting Act), which a sole trader cannot keep (§ 1f); the Slovak jednoduché účtovníctvo option is therefore refused for a Czech company.
• The owner's own insurance is not deductible. Social-security and health-insurance contributions paid by a taxpayer with income from self-employment cannot be claimed as an expense — § 25 odst. 1 písm. g) of the Income Taxes Act. Account 526 is therefore mapped to a non-taxable category, unlike in Slovakia.
• Year-end stock-take. The taxpayer establishes the actual state of stock, tangible property, receivables and debts as at the last day of the tax period, makes a written record of it, and adjusts the tax base for any differences under §§ 24 and 25 — § 7b odst. 4 of the Income Taxes Act.

Setting it up

Install the module. It installs the shared engine, loads the catalogue and maps the chart of every company whose country is the Czech Republic; a company that loads the Czech chart later is mapped at that moment. Then continue with the settings in the shared guide — set the regime to Tax records (daňová evidence), choose the partial payment allocation and, if you start mid-year, the start date.

The default mapping, by account prefix:

Deliberately not mapped: 311 and 321 (the engine follows them to the invoice behind), 314 and 324 (advances — their column depends on what they are for, so an unmatched advance is flagged for you), and accounts that never stand behind a payment. V3 Drobný majetek and Z2 Úprava základu daně are not mapped to any account; assign them where you need them.

The categories

The names stay in Czech in every language.

The peněžní deník

Accounting → Accounting → Cash Journal → Print, output PDF, for a Czech company prints the book with:

• Pokladna, Banka, Průběžné položky and DPH, each with a příjem and a výdej column, showing the gross amount that moved;
• the breakdown columns — Prodej zboží, Prodej výrobků a služeb, Ostatní zdanitelný příjem, Nedaňový příjem, Materiál, Zboží, Drobný majetek, Mzdy, Odvody za zaměstnance, Provozní režie a služby, Ostatní daňový výdaj, Nedaňový výdaj — net of VAT, a storno negative in its own column;
• Zůstatek pokladna and Zůstatek banka after every row, starting from the ledger balance on the day before the period.

A category of your own falls into Ostatní zdanitelný příjem / Ostatní daňový výdaj or the matching non-taxable column; depreciation appears in Ostatní daňový výdaj. The Spreadsheet output gives the flat row list and the totals per category (no Czech grid sheet).

Příloha č. 1 figures

Accounting → Accounting → Cash Journal → Příloha č. 1 — údaje z deníku: choose the period (the current year by default) and click Vypočítat.

Adjustments under §§ 5 and 23 that you do not post as entries belong on ř. 105 / ř. 106 and are not computed here. If any row of the period needs review, a warning says the figures are incomplete.

Record of the stock-take (§ 7b odst. 4)

The Zápis podle § 7b odst. 4 button prints Zápis o zjištění skutečného stavu: the company, the date (the end of the chosen period), the oddíl D items at the start and end of the period, and lines for date and signature. Choose the period ending on the last day of the tax year.

The figures in it are the book balances. The law requires the actual state to be established — count the stock, check the property, confirm receivables and debts — and record any differences; use the printout as the form for that.

Limitations

• The total at the foot of the value column adds unrelated rows; ignore it.
• The menu entry is visible in every company, Slovak ones included.
• Row numbers follow Příloha č. 1 as the module knows it; check them against the current year's form.
• The spreadsheet has no Czech grid sheet; use the PDF for the book layout.