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CZ Statutory Reference Data

The Czech tax offices, taxpayer types and filer details that every Czech electronic filing (EPO) needs, and the bad-debt correction flag on invoices.

What it is for

Every Czech filing sent through the tax administration's EPO portal — the VAT return (DPHDP3), the control statement (kontrolní hlášení), the EC sales list (souhrnné hlášení), the corporate income tax return (DPPO) — carries the same header: which tax office it goes to, who the taxpayer is, who signs it and who prepared it. This module supplies that data once, for all of those forms:

• the Czech tax offices (finanční úřady) with their codes;
• the taxpayer types Fyzická osoba (natural person) and Právnická osoba (legal entity);
• the filer details on the company: the authorised signatory, who prepared the filing, and a representative such as a tax adviser;
• a check before export that the company's tax office can be filed;
• the bad-debt correction flag on invoices and credit notes, which the VAT return and the control statement read.

It also installs partner_nace, from which the VAT return and the DPPO take the company's main economic activity (NACE code).

The registers themselves (Tax Authorities, Person / Entity Types) come from l10n_cssk_core; this module fills them with Czech data so that none of it loads on a Slovak database.

Legal background

• Bad-debt correction. A creditor may correct the tax base when a receivable becomes unrecoverable under the conditions of § 46 and following of the VAT Act (enforcement or insolvency proceedings, among others). A debtor who is a VAT payer must then reduce the input tax it deducted — § 74b of the VAT Act. Neither is an ordinary credit note: the VAT return reports them on separate rows and the control statement lists them whatever their amount, which is why the document has to say so.

Setting it up

Company. Settings → Users & Companies → Companies, open the company:

Both tax-office fields show as Finanční úřad in Czech, which is easy to mix up: the first is the regional office, the second the workplace. The default tax office can also be set under Accounting → Configuration → Settings, block Czech / Slovak Localization, field Default tax authority.

Page EPO podání on the company form, shown only for Czech companies. The labels are in Czech in every language:

The address, telephone and e-mail in the filings come from the company's own contact details. The street is split into street name, číslo popisné and číslo orientační (from Street 1141/11); a street that does not end in a number is filed whole, without a house number.

For a representative, choose the contact and the Typ zástupce (required once a representative is set), from the EPO code list — for example 4b – daňový poradce nebo advokát (fyzická osoba) or 4c – právnická osoba vykonávající daňové poradenství. A company contact is filed as a legal entity with its name and IČO (Company ID); a person is filed as a natural person, the name split at the last space into first name and surname, and needs either the Evidenční číslo zástupce (for a tax adviser, the Chamber of Tax Advisers number) or the date of birth.

Tax offices. Accounting → Configuration → CZ/SK Localization → Tax Authorities lists the 14 regional offices and the Specializovaný finanční úřad, with addresses, and under each regional office its territorial workplaces. The codes come from Odoo's official Czech tax office list, so a new office appears there when Odoo updates that list. Installing or upgrading the module adds missing offices and never overwrites ones you edited.

Before export: the tax office check

When a Czech filing is exported, the company's tax office is checked first, and the export stops with an explanation if:

• no tax office is set on the company;
• the tax office is not a Czech one;
• the office has no Submission Code (Kód podání);
• the code has more than three digits — typically because a territorial workplace was chosen instead of the regional office; the message then names the regional office to choose.

The check applies to companies whose fiscal country is the Czech Republic, and not to the OSS return, which carries no tax office.

Bad-debt corrections on invoices

On a customer or vendor invoice or credit note of a Czech company, tab Další informace, the field Oprava u nedobytné pohledávky marks a correction of tax on an unrecoverable receivable:

Use the ordinary taxes on the document; the flag is what moves it to the right rows. With l10n_cz_vat_return the tax goes to row 33 (creditor) or row 34 (debtor) of the VAT return instead of the ordinary rows, and with l10n_cz_kh the document is reported in section A.4 or B.2 of the control statement whatever its amount.

The field can be changed only while the document is a draft, and changes are logged in the chatter. Odoo refuses the old § 44 value when the corrected invoice (the one the credit note reverses) is dated after 31 March 2019, and refuses the flag altogether on a company that does not file Czech VAT.

Limitations

• The tax office addresses are included for convenience and are not maintained automatically; check them if you print them.
• A natural-person representative's name is split at the last space, so a double surname must be checked in the filing.
• The house number is split only from a street that ends in a number.
• The VAT payer type in the VAT return is always plátce (P) unless l10n_cz_vat_status records otherwise.
• The bad-debt flag does not check the § 46 conditions themselves (time limits, proceedings); it only records which procedure the document follows.