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CZ Invoice (statutory PDF)

Adds the payment symbols and the statutory VAT phrases — exemption and "daň odvede zákazník" — to the printed Czech invoice.

What it is for

Odoo's invoice PDF, together with the Czech chart of accounts (l10n_cz), already prints most of what a Czech daňový doklad needs: both parties' names, addresses and tax numbers (for Czechia Odoo labels the VAT number DIČ), the customer's IČO, the document number, the issue date and the date of the taxable supply (DUZP), the lines, the tax base and tax per rate. This module adds what is missing:

1. the variable, constant and specific symbol next to the invoice dates;
2. the statutory phrase an exempt or reverse-charge supply must carry, chosen from the taxes on the invoice and the customer's country;
3. with OCA payment modes installed, the payment method (Forma úhrady) — see below.

Everything it prints appears only on documents of a company whose country is the Czech Republic.

The customer's DIČ is deliberately not printed a second time: in Czechia the DIČ is the VAT number (CZ + digits), and Odoo already prints it.

Legal background

The particulars of a tax document are set by § 29 of the Czech VAT Act (zákon č. 235/2004 Sb.). Two of the items in its odstavec 2 depend on the kind of supply, and those are what the module prints:

• Exemption — § 29 odst. 2 písm. a): an exempt supply carries a reference to the provision of the Act or of EU law, or another statement that the supply is exempt. The module cites the Act: § 64 (goods dispatched to a person registered for VAT in another member state) and § 66 (export of goods outside the EU).
• Reverse charge — § 29 odst. 2 písm. c): when the customer is the person liable to declare the tax, the document carries the words „daň odvede zákazník“. For domestic supplies the regime is set by § 92a and the sections that follow it; for a service to a business in another member state the place of supply is the customer's state (§ 9 odst. 1) and the customer pays the tax there.
• Triangular trade — § 29 odst. 2 písm. e): the document the middle person of a triangular trade issues to the customer states that it is a triangular trade.

The phrases are printed in Czech whatever the language of the invoice, with an English gloss in brackets.

Setting it up

1. Payment symbols. They come from l10n_cssk_payment_symbols, which is installed with this module. Its settings decide how the variable symbol is formed and whether a default constant symbol is used — see setting up payment symbols.
2. Flag your domestic reverse-charge taxes. Accounting → Configuration → Taxes, open the sales tax you use for supplies in the reverse-charge regime (the Czech chart has 0% RC for this) and tick CZ Reverse Charge phrase (§92a) (CZ formulace o přenesení daňové povinnosti), next to Tax Type. No tax is flagged on installation.

If another Czech localization with its own reverse-charge flag on taxes (the field l10n_cz_reverse_charge) is installed, a tax flagged there counts as well. The two flags are separate on purpose, so ticking this one does not change that module's reporting. 3. Triangular trade (optional). If you act as the middle person of a triangular trade, create a 0 % sales tax for it and tick CZ Triangular trade phrase (§17) (CZ formulace o třístranném obchodu) on it. The Czech chart has no such tax. 4. Goods or services. The phrase for a 0 % tax depends on whether the line is goods or a service. The tax's Tax Scope decides (the Czech chart's 0% EU G / 0% EX G are goods, 0% EU S / 0% EX S services); for a tax without a scope, the product's type decides, and a line with neither counts as goods.

What the invoice shows

Payment symbols

Variabilní symbol, Konstantní symbol and Specifický symbol in the row with the invoice date and due date, each only when it has a value. These labels are always in Czech.

Statutory phrases

The phrase is worked out each time from the invoice's taxes and the commercial partner of the customer (the company, not the contact person). It is printed under the terms and conditions note. The rows are checked in this order; a reverse charge excludes the rest, and an invoice to an EU business can get more than one phrase when it mixes goods, services and a triangular trade.

The same rules apply to customer credit notes. Odoo's Czech taxes 0% EU G and 0% EU S also carry their own English legal notes (articles 138 and 196 of the Directive), which Odoo prints as well.

Your own note

When the automatic phrase is wrong or not enough, write the correct text into Invoice Legal Note (manual) (Zákonná poznámka faktury (ručně)), on the Invoice Lines tab under the terms and conditions, on customer invoices and credit notes. It is printed after the automatic phrase. It is not copied when the invoice is duplicated.

Payment method on the invoice

With OCA's account_payment_mode installed, l10n_cz_invoice_payment_mode installs itself and prints the invoice's Payment Mode under the heading Forma úhrady, in the same row as the payment symbols — for example Převodem or Hotově, whatever you named your payment modes. It is printed only when the invoice has a payment mode, and only for a Czech company. account_payment_mode itself prints only the mode's note, at the foot of the invoice.

Limitations

• A domestic exempt supply with a 0 % tax sold to a foreign customer gets the § 64 or § 66 phrase too, and a domestic exempt supply to a Czech customer gets none.
• The rule does not check the customer's VAT number in VIES and does not know the legal reason for a particular exemption. Have your accountant confirm it for your tax set-up.
• The phrases are in Czech with an English gloss; the symbol labels are always Czech.