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Slovakia — Peňažný denník (cash journal)

The Slovak cash journal — the categories of opatrenie MF/27076/2007-74, the Slovak chart mapped onto them, the peňažný denník in its statutory layout, and the figures for DPFO typ B.

What it is for

The Slovak half of the cash-journal family. The engine — how payments become rows, generating, reviewing, printing — is described in the CZ/SK Cash Journal guide. This module adds what is Slovak:

• the category catalogue (členenie) of the statutory peňažný denník;
• the mapping of the Slovak chart of accounts onto those categories, so the first denník is usable without mapping forty accounts by hand;
• the peňažný denník PDF in the statutory column layout, and the same grid as the first sheet of the spreadsheet export;
• the figures for the personal income-tax return (DPFO typ B).

It serves both jednoduché účtovníctvo (single-entry accounting) and daňová evidencia (tax records under the Income Tax Act).

Legal background

• The columns. For single-entry accounting, § 4 ods. 6 of the Ministry of Finance measure MF/27076/2007-74 lists the overviews the peňažný denník contains: cash and bank, each split into income and expense; priebežné položky; income included in the tax base, broken down „najmä na“ predaj tovaru, predaj výrobkov a služieb and ostatné príjmy; expenses, broken down into zásoby, služby, mzdy, poistné a príspevky, tvorba sociálneho fondu and ostatné výdavky; and income and expenses that do not affect the tax base. Under § 4 ods. 3, transfers between till and bank, between tills and between bank accounts are priebežné položky; under § 4 ods. 9 depreciation belongs in ostatné výdavky; and under § 4 ods. 10 the entries must tie to the balances of each bank account and each till.
• Daňová evidencia. The form is free, but income and tax expenses must be recorded „v časovom slede v členení potrebnom na zistenie základu dane“ — § 6 ods. 11 of the Income Tax Act. The same catalogue serves.
• The owner's own insurance is a tax expense in Slovakia. Insurance and contributions paid by a taxpayer with income under § 6 ods. 1 and 2 are a tax expense — § 19 ods. 3 písm. i). This is the clearest difference from the Czech catalogue, where the same account is non-deductible.
• Flat-rate expenses. A taxpayer on paušálne výdavky keeps only the income records and the records of stock and receivables — § 6 ods. 10.

Setting it up

Install the module. It installs the shared engine, loads the catalogue and maps the chart of every company whose country is Slovakia. A company that loads the Slovak chart later is mapped at that moment. Then continue with the settings described in the shared guide — bookkeeping regime, partial payment allocation, start date.

The default mapping, by account prefix:

Deliberately not mapped: 311 and 321 (the engine follows them to the invoice behind), 314 and 324 (advances — their column depends on what they are for, so an unmatched advance is flagged for you), and internal or valuation accounts that never stand behind a payment. Z2 Úprava základu dane is not mapped to any account; assign it to the account you post tax-base adjustments to.

Check the mapping against your own chart and the accountant's view before the first year-end; it is a starting point.

The categories

The names are the statute's own terms and stay in Slovak in every language.

The peňažný denník

Accounting → Accounting → Cash Journal → Print, output PDF, for a Slovak company prints the book in the statutory grid:

• Pokladnica, Banka, Priebežné položky and DPH, each with a príjem and a výdaj column, showing the gross amount that moved;
• the breakdown columns — Predaj tovaru, Predaj výrobkov a služieb, Ostatné príjmy, Príjmy neovplyvňujúce ZD, Zásoby, Služby, Mzdy, Poistné a príspevky, Sociálny fond, Ostatné výdavky, Výdavky neovplyvňujúce ZD — showing the amount net of VAT; a storno is negative in its own column;
• Zostatok pokladnica and Zostatok banka after every row, starting from the opening balance in the ledger the day before the period.

A category of your own falls into Ostatné príjmy / Ostatné výdavky or into the matching non-taxable column. Non-cash rows (depreciation) appear only in Ostatné výdavky. The bank balance includes Odoo's outstanding and suspense accounts, so it is right both before and after bank statements are imported.

Choosing Spreadsheet gives the same grid as the first sheet, Peňažný denník, followed by the flat row list and the totals per category.

DPFO typ B figures

Accounting → Accounting → Cash Journal → DPFO typ B — údaje z denníka: choose the period (the current year by default) and click Vypočítať.

If any row of the period needs review, a warning says the figures are incomplete. The figures are for checking and typing into the return; no XML is produced here.

Limitations

• Every income and expense category is tagged as r. 2 (živnosť). A trader with income under another § 6 source cannot retag categories on screen — the tax return code is not shown on the category form.
• The total at the foot of the Value column adds unrelated rows; ignore it.
• The menu entry is visible in every company, Czech ones included.
• The row numbers and wording of the DPFO tables follow the form as the module knows it; check them against the current year's form.
• Kniha pohľadávok and kniha záväzkov required in single-entry accounting (§ 15 ods. 1 of the Accounting Act) are not produced.