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CZ EC Sales List (Souhrnné hlášení)

The Czech EC sales list — souhrnné hlášení, EPO form DPHSHV — computed from the intra-EU supply taxes of Odoo's Czech chart and exported as EPO XML.

What it is for

A Czech VAT payer that supplies goods or services to customers registered for VAT in another EU member state reports them on the souhrnné hlášení (EC sales list), filed electronically through the Financial Administration's EPO as the form DPHSHV.

This module is the Czech layer of l10n_cssk_ec_summary_base, which holds the screens and the workflow — preparing the list, reviewing lines, exporting and filing are described there. This module adds the Czech transaction codes, the DPHSHV XML template and the official schema, and codes the standard taxes of Odoo's Czech chart.

Legal background

All references are to § 102 of the VAT Act, No. 235/2004 Sb. (zákon o dani z přidané hodnoty). Statutory terms are given in Czech.

• Who files. A payer (plátce) that must declare an intra-EU supply of goods to a person registered for VAT in another member state, a transfer of its own goods to another member state, a supply to the buyer in a triangular trade where it is the middle party, or a service with its place of supply in another member state under § 9 odst. 1 for which the recipient accounts for the tax (§ 102 odst. 1). Also a payer moving goods under the call-off-stock regime (režim skladu, odst. 2), and an identified person (identifikovaná osoba) for such services and triangular supplies (odst. 3).
• Period and deadline. A payer files for each calendar month within 25 days after its end (odst. 5). A payer whose only reportable supplies are services files within the deadline for its VAT return (odst. 6) — so a quarterly VAT payer files quarterly — until it makes a supply of goods; from then on it files monthly to the end of that calendar year (odst. 7).
• Currency. Values are stated in Czech crowns (odst. 4).
• Corrections. On finding an error in a filed list, the payer must file a následné souhrnné hlášení within 15 days of discovering it (odst. 8).

The transaction codes (kód plnění) are those of the EPO form instructions, as carried in the official schema:

Form version

The module installs one version, Souhrnné hlášení 2025, valid from 1 January 2010 with no end date. It renders the EPO structure Pisemnost / DPHSHV (verzePis 02.01.05, the structure of 11. 8. 2026) and validates it against the bundled schema dphshv_epo2.xsd. The schema's checksum and the structure version are pinned in data/SCHEMA_VERSION, with the procedure for refreshing them, and a test fails when the file or the template's verzePis drifts from the pin.

One open-ended version is deliberate: the Czech Financial Administration publishes a single schema per form and updates it in place, and EPO takes every period in the current structure. There is no older Czech form to choose by year; the "2025" in the name is only a label.

The XML contains the header (VetaD: year, month or quarter, the form type), the filer block (VetaP, taken from l10n_cz_statutory without e-mail and telephone, which the form does not have) and one VetaR per line: country code, the customer's VAT number without the country prefix, the code, the number of supplies and the total value in whole crowns. A storno row carries k_storno="A" with the country, VAT number and code only.

Setting it up

When the module is installed, it sets the transaction code on the intra-EU taxes of every company that uses the Czech chart of accounts at that moment, unless a code is already there:

There is no standard tax for codes 1 and 2. If you transfer your own goods or act as the middle party in a triangular trade, the tax you use for it has to be coded yourself — see setting up the framework, which also lists the company data the export needs (VAT number, the tax office under Default tax authority).

Preparing and filing

Follow the shared workflow at Accounting → Reporting → Statutory Reports → EC Sales List. The statement types this module offers are Řádné, exported as form R, and Opravné and Následné (dodatečné), both exported as N (následné souhrnné hlášení): the form knows only these two, and § 102 has no opravné hlášení.

A následné hlášení reports only the changes. On Compute the module compares the recomputed period with what was filed for it — the statements of the same period marked submitted, or recorded as historical filings, taken in the order they were filed — and keeps:

• a row that is new, as it is;
• a row whose value (in whole crowns, as exported) changed, as a storno row cancelling the filed one followed by the corrected row;
• a row filed earlier that is gone, as a storno row only.

Unchanged rows are left out. Storno rows are shown greyed out with Cancels a filed row ticked. A následné hlášení with no filed statement of its period recorded here is refused: mark the original submitted, or import it as a historical filing, first.

The export writes the country code of each customer's VAT number as the form lists it — EL for Greece, XI for Northern Ireland — and rounds each value up to whole crowns. A customer with an XI number is accepted for goods only; a service to one stops the export.

After Export XML, upload the file to EPO, or use File it: with l10n_cz_epo installed the list can be sent to EPO in test mode or filed directly, signed with the company's certificate.

Limitations

Check the following before you rely on the export for a live filing:

• Corrections are compared with what is recorded here. A filing made outside Odoo and not recorded as a historical filing is invisible to the comparison.
• Codes are not checked. Any single digit passes the export; only codes 0–3 exist.
• The call-off-stock register (režim skladu, § 102 odst. 2) is not supported.
• Choosing monthly or quarterly filing, and switching to monthly after a first supply of goods (odst. 7), is up to you; the module does not check it.