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SK Leasing and Loans (finančný prenájom)

Slovak account defaults for finance leases and loans — 474, 474100, 562 and 022 — applied to whichever loan engine your edition runs.

What it is for

A car or machine acquired on a finance lease (finančný prenájom, commonly lízing) is the lessee's asset from day one: it goes on the asset account, the lease liability on 474, and each instalment splits into principal and interest. Odoo can keep the repayment schedule and post the instalments, but which program does it depends on the edition, and neither knows the Slovak accounts:

The two engines define the same models differently, so only one can be installed; Odoo refuses the combination.

This module (l10n_sk_account_loan_base) holds what is Slovak rather than engine-specific: four company accounts and the settings screen for them. The bridge for your engine installs itself and copies those accounts onto every new loan or lease.

Only a finance lease belongs here. An operating lease (operatívny prenájom) is not a loan: its rent is a period cost, deferred where needed with l10n_sk_account_cutoff.

Legal background

• Accounting at the lessee. On the day the asset is received, it is booked on the asset account at the principal (istina) against 474 Záväzky z nájmu (§ 30a ods. 7 opatrenia 740/2002); the interest falling due with each instalment is booked on 562 Úroky against 474 (§ 30a ods. 9), and at the balance-sheet date the interest accrued since the last instalment is booked as well (§ 30a ods. 10).
• Income tax. A finance lease is the acquisition of tangible property under a lease with an agreed right to buy, where ownership passes without undue delay after the lease ends and the lease runs for at least 60 % of the depreciation period of § 26 ods. 1 — § 2 písm. s) of the Income Tax Act. The lessee depreciates the asset over the ordinary period of its depreciation group (§ 26 ods. 8; periods in § 26 ods. 1).
• VAT. Handing over goods under a lease by which ownership "za normálnych okolností" passes at the latest with the last instalment is a supply of goods (§ 8 ods. 1 písm. c) of the VAT Act): the lessor charges VAT once, on the whole price, at handover; the instalments that follow carry no further VAT. The words "za normálnych okolností" apply from 1 January 2025 and make the economic substance of the contract decisive rather than its wording. A lease that is not such a supply is a service taxed instalment by instalment.

Setting it up

Accounting → Configuration → Settings, block Finančný prenájom (SK), shown only for companies using the Slovak chart:

The accounts are filled when the Slovak chart is loaded and, for companies that already had it, when the module is installed — only where still empty, so a choice your accountant has made is never overwritten. They are defaults: each loan keeps its own copy, which you can change on the loan.

Community engine (OCA)

l10n_sk_account_loan_oca installs itself with OCA account_leasing. The OCA screens are in English.

1. Accounting → Accounting → Loans → Loans, New. Choose the type Leasing, the lessor as Lender, the amount, rate, number of periods and period length, and the start date.
2. On a Slovak company the accounts arrive filled in: Long term account 474000, Short term account 474100, Interests account 562000, and on the Leasing tab the leased asset account 022000. If you switch the company on the form, they are refilled from the new company instead of being cleared. Set the Loan product and Interest product used on the instalment bills.
3. Compute items builds the schedule. Post books the asset: debit the leased asset account, credit 474100 with the principal due within a year and 474000 with the rest.
4. Generating the entries creates, for each instalment, a vendor bill from the lessor — principal on 474100, interest on 562000 — and a transfer of the next portion from 474000 to 474100.

VAT on the instalments. On a Slovak company the Leasing tab has a group Slovak tax treatment with:

• Režim DPH (VAT regime) — required on a leasing contract:
• Dodanie tovaru (supply of goods): the bridge removes the VAT from every line of the instalment bills, because a lease that is a supply of goods has had its VAT charged at handover (see Legal background). Book the lessor's handover invoice with the full VAT separately as an ordinary vendor bill.
• Dodanie služby (supply of services): the instalment bills keep the taxes of the Loan product and Interest product.
• Odpisová skupina predmetu (the depreciation group of the leased item) and the lease term in months; when the term is shorter than 60 % of that group's period, a warning says the contract is not a finance lease under § 2 písm. s). The minimum is rounded up to whole months: 60 % of group 2's six years is 43.2 months, so a group 2 lease needs at least 44. Groups 0 (two years) to 6 are offered.

A new lease starts with no VAT regime, and until one is chosen its instalment bills keep their taxes: removing VAT is the decision that has to be taken explicitly.

Leases created before version 19.0.1.0.3 had Dodanie tovaru filled in by default, because the field was not on the form. Open each of them and confirm or change the regime; the change applies to instalment bills generated afterwards.

Enterprise engine

l10n_sk_account_loan_ee installs itself with Odoo Enterprise's account_loans.

Accounting → Accounting → Assets & Liabilities → Loans (in Slovak Majetok a záväzky → Úvery), New. On a Slovak company a new loan opens with Long Term Account 474000, Short Term Account 474100 and Expense Account 562000. Enterprise itself copies the accounts of the company's previous loan when there is one; the bridge fills only what is still empty, so once you have entered a first loan, its accounts win over the defaults.

Enterprise does not use the leased-asset account: it links a loan to assets through Asset Group and Linked Assets. The VAT handling of the Community bridge does not exist here either; Enterprise loans post journal entries, not instalment bills.

Limitations

• On the Enterprise engine the Slovak lease fields (Režim DPH, Odpisová skupina predmetu, the 60 % warning) exist on the loan record but no form shows them. They change nothing there, since Enterprise creates no instalment bills.
• With Dodanie tovaru the VAT is removed from all lines of the instalment bills, the interest line included.
• The handover invoice with VAT, the depreciation of the leased asset and the year-end accrual of interest (§ 30a ods. 10) are not handled; the Community engine debits the asset account directly and creates no asset record to depreciate.
• Whether a contract is a finance or an operating lease, and how the liability is split into long-term and current parts, is your accountant's call; the defaults should be reviewed with them.