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SK Tax Depreciation Groups

The seven Slovak tax depreciation groups (odpisové skupiny 0–6) with their periods and accelerated coefficients, for the tax depreciation board.

What it is for

Loads the Slovak statutory depreciation groups (odpisové skupiny) into the tax depreciation module, account_asset_tax. With them, a Slovak company can put an asset into a group and have its tax depreciation board (daňové odpisy) computed by the Slovak rules: monthly pro-rating in the first year, the unclaimed remainder in the year after the period, and accelerated depreciation for groups 2 and 3.

How the board is computed, and everything you do with it, is described in the tax depreciation guide.

Legal background

Act No. 595/2003 Z. z. on income tax:

• the groups and periods are in § 26 ods. 1; which group an asset belongs to is set by annex 1 to the act, by production classification;
• accelerated depreciation is allowed only in groups 2 and 3, and the method cannot change during the asset's depreciation — § 26 ods. 3;
• straight-line annual charge = entry price ÷ period, with the first year pro-rated by months — § 27;
• the accelerated coefficients — § 28 ods. 1.

The groups

The records are named Odpisová skupina 0 to 6 with codes SK-0 to SK-6, and appear in the asset's group field as, for example, SK-2 — Odpisová skupina 2 (6 y).

Setting it up

Install it with the tax depreciation module and a bridge to your asset register (account_asset_tax_oca on Community, account_asset_tax_ee (delivered separately) on Enterprise). It requires Odoo's Slovak localization (l10n_sk). There is nothing to configure: the groups are visible under Accounting → Configuration → Tax Depreciation Groups, and the asset form offers them to companies whose country is Slovakia. The values are reloaded every time the module is updated, so changes made by hand do not survive an update.

Limitations

• Only the groups are loaded. Classifying an asset into a group is your decision; nothing suggests a group from the product or the account.
• No straight-line rates are stored: the board derives the annual charge from the period.
• Where the board departs from the act or does not cover it — the disposal year, cars from 48 000 €, the micro-taxpayer regime — is listed in the tax depreciation guide.