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CZ Financial Statements (Rozvaha / VZZ)

The Czech rozvaha, výkaz zisku a ztráty, přehled o peněžních tocích and přehled o změnách vlastního kapitálu computed from the ledger, ready to be filed with the corporate income tax return.

What it is for

The Czech country layer of the financial statements described in l10n_cssk_fs_base. It installs six statement versions, valid from 1 January 2025:

Every account of the Czech chart of accounts reaches exactly one row, so AKTIVA CELKEM equals PASIVA CELKEM and the result in the výkaz zisku a ztráty equals revenue minus costs. The rozvaha and the výkaz zisku a ztráty are what l10n_cz_dppo files as the výkazy of the corporate income tax return.

Legal background

• Components. The účetní závěrka consists of the rozvaha, the výkaz zisku a ztráty and the příloha; a commercial company also includes the přehled o peněžních tocích and the přehled o změnách vlastního kapitálu, which small and micro entities are not obliged to prepare — § 18 odst. 1 and 2 of the Accounting Act.
• Full or abridged. The závěrka is prepared in full or abridged scope (plný / zkrácený rozsah); an entity that is not obliged to have it audited may use the abridged scope — § 18 odst. 4 of the Accounting Act. The implementing vyhláška č. 500/2002 Sb. sets the layout: an abridged rozvaha of a small entity has the items marked with letters and Roman numerals, plus C.II.1–C.II.3; a micro entity's has the lettered items only (§ 3a odst. 2). A commercial company always prepares the výkaz zisku a ztráty in full scope; the abridged one (items marked with Roman numerals, letters and the computed items) is open only to small and micro entities that are not commercial companies and are not audited (§ 3a odst. 3 and 4). The order of items is in its příloha č. 1 (rozvaha) and č. 2 (výkaz zisku a ztráty, druhové členění).
• Kind of závěrka. A závěrka drawn up to the last day of the accounting period is řádná, otherwise mimořádná — § 19 odst. 1 of the Accounting Act.
• Publication. Entities entered in the public register publish the závěrka by depositing it in the collection of documents (sbírka listin) — § 21a of the Accounting Act.

Setting it up

Nothing is specific to this module beyond the framework setup. Two company fields are needed for the export:

• DIČ (the company's tax number), required by every export;
• Tax Authority (finanční úřad), required as well when the Czech statutory module (l10n_cz_statutory) is installed.

Account tags for the full výkaz zisku a ztráty. A few items of the full scope cannot be told apart by account number, so they read an account tag (Accounting → Configuration → Chart of Accounts, field Tags). Open an analytic account for the flow and give it the tag:

Untagged amounts go to IV.2, VI.2, J.2 and E.3 (and 558, the zákonné opravné položky, which the law allows for receivables only, is always E.3), so an entity without such flows needs no setup. An account can carry only one of these tags.

Preparing the statements

Accounting → Reporting → Statutory Reports → Balance sheet (or Income statement, Cash flow statement, Statement of changes in equity), New. The matching 2025 version is preselected for a period from 2025 on — for the rozvaha and the výkaz zisku a ztráty the full scope, which every entity may use and every commercial company must use for the výkaz zisku a ztráty. To prepare the abridged scope, pick the (zkrácený rozsah) version in the Version field before computing. Click Compute and review the tree as described in the framework guide.

What the rows contain:

• Rozvaha, full scope. Every item of příloha č. 1, in its order, down to B.I.2.1. Software or C.II.2.4.3. Stát – daňové pohledávky. A few accounts are reported on the side their own balance dictates: an overdrawn bank account (221) under C.II.2. Závazky k úvěrovým institucím, a debit balance of 336 or 341–347 under C.II.2.4.2 / C.II.2.4.3, a credit balance of 373 under C.II.8.7, a deferred tax asset (debit 481) under C.II.1.4. The chart has no long-term receivable accounts, so the C.II.1. items other than C.II.1.4 — and C.I.4., C.I.9.1., C.I.9.2. and the convertible bonds — are manual rows: zero until you enter an amount over them (remember to lower the short-term item by the same amount).
• Rozvaha, abridged scope. The items marked with letters and Roman numerals: A., B.I.–B.III., C.I.–C.IV., D. on the assets side; A.I.–A.VI., B., C.I., C.II., D. on the liabilities side. Both scopes: assets carry Brutto and Korekce (oprávky and opravné položky). Accrued items are reported in D. Časové rozlišení aktiv / pasiv. A.V. Výsledek hospodaření běžného účetního období is the movement of classes 5 and 6 within the period — the same figure as the result in the výkaz zisku a ztráty — so the rozvaha balances before the year's result is closed to 431.
• Výkaz zisku a ztráty, full scope. Every item of příloha č. 2, including D.2.1–D.2.2 (524–526 / 527–528), E.1.1 (551, 557), and the items read from account tags described under Setting it up.
• Výkaz zisku a ztráty, abridged scope. The lettered and Roman-numbered items with some of their sub-items (A.1–A.3, D.1–D.2, III.1–III.3, F.1–F.5, L.1–L.2), the computed results and Čistý obrat za účetní období. Account 665 is reported entirely under IV.
• Přehled o peněžních tocích. Every non-cash account falls into operating (A), investing (B) or financing (C) activity, so A + B + C equals the change in cash between P. (start) and R. (end); row G. Kontrola shows any difference.
• Přehled o změnách vlastního kapitálu. Opening and closing equity and the year's movements by component; Kontrola shows any difference.

Filing

• With the corporate income tax return. Link the computed rozvaha and výkaz zisku a ztráty on the return in l10n_cz_dppo; it files them as the return's výkazy, in the scope of the linked statements. Both must be of the same scope.
• Export XML on a statement produces a structured file of the module's own design. No official schema exists for the Czech statements on their own, so the versions declare that and the file is exported without XSD validation. It is not a filing format; use the screen and the XLSX export (l10n_cssk_fs_xlsx) as working papers.
• The module produces no PDF of the statements for the sbírka listin.

Limitations

• Only the D. placement of accruals. The decree lets an entity report accruals either in C.II.3. / C.III. or in D. (§ 3 odst. 3 and 4); both scopes use D.
• The abridged and full versions differ on a few accounts. The abridged rozvaha reports 491 under A.IV. (the full one under A.I.1, as § 14 of the decree says) and reports 221, 336, 341–347, 373 and 481 net on one side only. Totals agree; prefer the full scope where those accounts matter.
• The micro scope (lettered items only) is not offered; a micro entity may use the abridged scope.
• Earlier years' results must reach A.IV. through the books. A.IV. reads 426, 428, 429 and 431 (and 491 in the abridged scope). If a previous year was never closed — its result not carried to 431 by the year-end closing and the opening of the books — that result is on no row, and AKTIVA and PASIVA differ by exactly that amount. Post the closing and opening (or the transfer to 431) for that year rather than adjusting a row. Until version 19.0.1.1.1 A.V. read the cumulative balance of classes 5 and 6, which kept the totals equal by putting earlier years' results into A.V.
• C.II. Pohledávky is not split into long-term and short-term by the ledger (the chart has no accounts for it); enter long-term amounts over the manual C.II.1. rows of the full scope.
• Collective allowances (opravné položky) 091, 092, 095, 096 and 391 are shown with B.I.4, B.II.4.3, B.II.5.1, B.III.5 and C.II.2.1. If one relates to another item, discuss the presentation with your accountant.
• Statements can be created only from 2025; there is no earlier version.
• Off-balance-sheet accounts of class 7 belong on no statement; if they carry balances they can appear under Unmapped accounts and can be ignored there.
• The account mapping follows the standard Czech chart and must be reviewed with your accountant, especially the split of receivables and payables and the allocation of opravné položky.