← User guide

CZ Corporate Income Tax Return (DPPDP9)

The Czech corporate income tax return — row 10 from the books, the accountant's adjustments, the tax computation of Part II, and an EPO file checked against the Financial Administration's schema, with the balance sheet and profit and loss statement filed inside it.

What it is for

A Czech company files the přiznání k dani z příjmů právnických osob (form DPPDP9) once a year. This module supplies that form to the income tax return screen of l10n_cssk_income_tax_base, whose guide describes the common workflow — creating a return, computing it, overriding rows, exporting, marking it filed and posting the tax. This page covers what is Czech:

• the rows of Part II (II. oddíl, the computation of the tax), from row 10 to row 340;
• row 10, the accounting result before tax, computed from the books;
• the header of the return — its kind, the tax period, the taxpayer type;
• the balance sheet (Rozvaha) and the profit and loss statement (Výkaz zisku a ztráty) filed inside the return, taken from l10n_cz_fs;
• the XML file for the EPO portal, checked against the official schema.

Legal background

References are to the Income Taxes Act unless stated otherwise. Statutory terms are given in Czech, as on the form.

• Starting point. A taxpayer that keeps accounts starts from the výsledek hospodaření (profit or loss) — § 23 odst. 2 písm. a). That is row 10.
• Rate and rounding. The rate is 21 % for periods beginning on or after 1 January 2024 and 19 % for earlier ones — the rate in force on the first day of the period (zákon č. 349/2023 Sb., čl. XVI bod 1) — and the tax is the rate times the base reduced by the deductible items, rounded down to whole thousands of CZK — § 21 odst. 1; the rounding is also stated in § 20 odst. 11.
• Tax loss. A tax loss may be deducted in the five periods following the one for which it was assessed, or in the two preceding ones — § 34 odst. 1.
• Donations. The value of donations for the purposes listed in the law is deducted from the base already reduced under § 34 — § 20 odst. 8.
• Tax period. § 21a names four kinds: a) calendar year, b) fiscal year (hospodářský rok), c) the period from the decisive day of a merger or division, d) an accounting period longer than twelve months.
• The statements filed with the return. An entity that is not required to have its statements audited may draw them up in the abridged scope (zkrácený rozsah) — § 18 odst. 4 of the Accounting Act. The accounting currency may be CZK or, as the functional currency, EUR, USD or GBP — § 24a of the Accounting Act.

Setting it up

There are no settings. Before the first return, check the company record, because the header of the file is filled from it:

The return

When you create a return, the only Version is DPPDP9, valid from 1 January 2021 with no end date: the Finanční správa files every period in the current structure, which accepts periods from 2021. The Statement Type is one of Řádné, Opravné, Dodatečné or Dodatečné-opravné.

Header (block Druh přiznání, editable until the return is exported):

Rows:

You enter only the subtotals of rows 20–63 and 100–162; the individual items behind them are not on the screen and are not filed. The tax entry described in the framework guide books ř. 340.

Balance sheet and profit and loss statement

The return can carry the financial statements inside the file, as the form allows. First compute and review the Rozvaha and the Výkaz zisku a ztráty for the same period (Accounting → Reporting → Statutory Reports → Balance sheet and Income statement, from l10n_cz_fs). Then, in the return's block Financial statements filed with the return, link both:

• Rozvaha — a balance sheet of the company with the same end date;
• Výkaz zisku a ztráty — a profit and loss statement with exactly the same period.

The export then files them in the scope of the linked statements — full (plný rozsah, uv_rozsah P) when both are full-scope versions, abridged (zkrácený rozsah, Z) when both are abridged — under Decree 500/2002 Sb., in thousands of CZK (rounded half away from zero), with the prior-period column: the assets with gross, adjustment (korekce) and net amounts, the liabilities and the profit and loss statement (by nature) with current and prior figures. Every row of the filed scope is filled from the row of the statement with the same designation; the account mapping is the one in l10n_cz_fs, not a second one.

The export refuses, with a message naming the problem:

• only one of the two statements linked — link both or neither;
• one statement in full scope and the other abridged — the form states one scope for both, so compute both in the full scope (always allowed) or both abridged;
• a statement of another company, of another kind, or of another period;
• a statement not yet computed, or computed on a version that lacks a row the form needs;
• a balance sheet version that does not keep korekce separately, or a row whose korekce is negative (a debit balance on an accumulated depreciation or allowance account — correct the booking);
• an accounting currency other than CZK, EUR, USD or GBP.

With no statements linked, the return is exported without them, and a note in the chatter reminds you to attach the financial statements to the filing as an attachment (E-příloha) instead.

Limitations

• Donations are not capped. Enter on ř. 260 the amount actually deducted: at most 10 % of ř. 250, or 30 % for periods ending between 1 March 2022 and 28 February 2027 (as the row instruction in the Financial Administration's EPO schema states). The module subtracts what you enter.
• Amounts entered on ř. 240 before version 19.0.1.3.1 are not moved. That row used to stand for research and development, vocational training and donations together; split such an amount onto ř. 242, ř. 243 or ř. 260 and compute again.
• Only Part II is produced, and only the rows above. Its other rows (for example 201, 210, 220, 241 and 251) and every attachment table of the form (depreciation, tax loss, credits, foreign tax and so on) are not; the schema accepts the file without them.
• Periods beginning before 2021 cannot be entered; the structure does not accept them. For 2021–2024 the rows above are filed as they are; a row that differed in an older wording of the form is yours to check.
• The micro scope (M) is not filed; a micro entity can link abridged statements. The C.II.3. / C.III. placement of accruals is not filed either: the statements use D.
• Each row is rounded to thousands on its own, so where many small items are involved a total can differ by a thousand or two from the sum of its rounded items; check such totals before filing.
• The header codes (kind of return, taxpayer type) and the full set of adjustments should be confirmed with your accountant before the first filing.