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SK Corporate Income Tax Return (DPPO)

The Slovak corporate income tax return — every official form edition since 2013, the accounting result from the books, the tax computation with the rate and minimum tax of the year, and an XML file checked against the Financial Administration's schema.

What it is for

Every Slovak company files the daňové priznanie k dani z príjmov právnických osôb (DPPO) once a year. This module supplies that form to the income tax return screen of l10n_cssk_income_tax_base, whose guide describes the common workflow — creating a return, computing it, overriding rows, exporting, marking it filed and posting the tax. This page covers what is Slovak:

• the rows of each official form edition (vzor) from 2013 to 2025, with the Financial Administration's schema (XSD) for each;
• r100, the accounting result before tax, computed from the books;
• the tax computation from r100 to the tax payable, with the rate and the minimum tax of the year, on the editions where the module computes it;
• the rows of a supplementary return (dodatočné priznanie);
• with l10n_sk_fs installed, a check that r100 agrees with the financial statements (see below).

The tax adjustments themselves — which expenses are not deductible, which income is exempt, the loss carried forward — are the accountant's entries.

Legal background

References are to the Income Tax Act. Statutory terms are given in Slovak, as on the form.

• Starting point. A taxpayer keeping double-entry books starts from the výsledok hospodárenia — § 17 ods. 1 písm. b). That is row r100.
• Rate. For a legal entity § 15 písm. b) bod 1 taxes the base reduced by the tax loss at 10 % if its taxable income (zdaniteľné príjmy (výnosy)) for the period does not exceed 100 000 €, 24 % if it exceeds 5 000 000 €, and 21 % otherwise. Under § 52zzzb ods. 4 these rates apply first to a tax period beginning on or after 1 January 2025. For 2024 the wording then in force set 15 % up to 60 000 € and 21 % above.
• Minimum tax. § 46b ods. 2 sets a minimálna daň by taxable income: 340 € up to 50 000 €, 960 € up to 250 000 €, 1 920 € up to 500 000 € and 3 840 € above. It is halved for an employer of enough disabled employees (ods. 3), charged as 1/12 per month for a period shorter than twelve months (ods. 6), and not charged in the cases of ods. 7, such as the first period of a new company. A minimum tax paid above the computed tax can be credited in the next three periods (ods. 5). For tax periods beginning on or after 1 January 2026 the wording in force adds a fifth band of 11 520 € above 5 000 000 € (§ 52zzzj ods. 5).
• The earlier daňová licencia. Until 2017, § 46b set a daňová licencia of 480 €, 960 € or 2 880 € by VAT status and turnover. Under § 52zk it applied for the last time to a period ending on 31 December 2017, or to a fiscal year (hospodársky rok) ending in 2018.
• Tax loss. A tax loss may be deducted over at most five consecutive following periods, up to 50 % of the base, or in full for a mikrodaňovník — § 30 ods. 1. Row r410.
• Small amounts. Tax payable computed in the return is not paid if it does not exceed 5 € — § 46.
• Deadline. The return is filed, and the tax paid, within three calendar months after the end of the period — § 49 ods. 2; a notice to the tax office can extend it under § 49 ods. 3.

Setting it up

There are no settings. Before the first return, check the company record (Settings → Users & Companies → Companies), because the header of the XML is filled from it:

Optional modules that feed the return:

• account_asset_tax (tax depreciation). Rows r150 (accounting depreciation above tax depreciation, added back) and r250 (tax depreciation above accounting depreciation, deducted) are then filled from the asset tax register. Without it both stay 0 unless you override them.
• l10n_sk_vat_registration. The daňová licencia depended on whether the company was a VAT payer on the last day of the period. With this module the registration date decides, or the registration category when no date is set; without it, or when neither is filled in, any company with a Tax ID counts as a VAT payer.

Form editions

When you create a return, choose the Version for the period. The list offers every edition whose validity overlaps the period, so a fiscal year (hospodársky rok) spanning two years offers two — choose the one the Financial Administration prescribes for that period. What the module computes depends on the edition:

On the editions marked "r100 only" you enter every other row yourself, including the tax.

On the 2018 and 2019 editions r810 is 0 unless the period is a fiscal year (hospodársky rok) ending in 2018: § 52zk abolished the daňová licencia for every later period. The rows stay on those forms because a licencia paid for 2015–2017 can still be credited under § 46b ods. 5; enter that credit yourself.

There is no edition for 2026 yet. The Financial Administration had not published the 2026 form (dppo2026.xsd) when this version was checked on 27 October 2026, and the module does not make one up. If you enter a period that starts in 2026, the return warns that no form version covers it and cannot be saved. The edition will be added once the form is published.

The rate and the minimum-tax amounts are stored on each edition, not in the program. An edition whose rate is missing refuses to compute rather than guess one.

Computing the return

r100 — výsledok hospodárenia pred zdanením. The balance of classes 5 and 6 for the period, without income tax (591, 592, 595) and without the transfer of profit shares to partners (596). Only posted entries count.

Rows you enter (tick Override, type the amount, compute again):

• the add-backs r110–r180 and the deductions r210–r290, except r150/r250 when the asset module fills them;
• r302–r308, r320, r330 (the other adjustments of the base) and r410, the tax loss deducted;
• r501–r503, r610 (tax relief), r710 (foreign tax credit), r1040 (advance payments), r1060–r1071 (tax on special bases);
• r560, taxable income. It defaults to the balance of class 6, which includes income that is not taxable; correct it when that differs, because both the rate and the minimum tax are chosen from it.

Rows the module computes on editions with the tax computation:

Amounts are rounded half up to cents. A row you override is never overwritten, so you can take over any of them — the halved minimum tax under § 46b ods. 3 or an exemption under ods. 7 is entered by overriding r810. The credit of minimum tax paid in earlier years (the r830 table and the rows after it up to r1000) is not computed.

The tax entry described in the framework guide books r1050; it is available on the 2024 and 2025 editions only.

Supplementary return

Created with Amended / corrective from a submitted return (see the framework guide). Set the Statement Type to Dodatočné. On compute, the rows of the last known tax are filled from the previous return and the difference rows as this return minus the previous one:

A chain of supplementary returns works, since each one restates the full return.

The XML file

Export XML produces the dokument of the chosen edition and checks it against that edition's XSD as published by the Financial Administration. It contains the header — DIČ, IČO, name, registered office, period and the return type (riadne / opravné / dodatočné) — and every row of the body. It does not contain, and you must complete before filing:

• the telephone and e-mail; the SK NACE code and the legal form when the company has none (see Setting it up);
• the header declarations (e.g. mikrodaňovník, the halved or unpaid minimum tax, the credit of minimum tax), all written as "no";
• the tables of the form (A to K), the assignment of part of the tax (§ 50), the person signing the return, the number of attachments, the request for a refund of an overpayment.

The date of the declaration is the day of the export. The § 50 recipient, the oprávnená osoba and the stála prevádzkareň are left empty — earlier versions filled them with the company's own IČO, name and address.

The schema accepts the file with these left empty; the tax office will not accept the return without the parts that apply to you.

Comparison with the financial statements

With this module, l10n_sk_fs and the Slovak bundle l10n_sk_datadance installed, the bridge l10n_sk_dppo_fs installs itself and adds the button Porovnať s účtovnou závierkou to a computed return. It finds the financial statements (Účtovná závierka UZPODv14 (SK)) of the company covering the return's period — preferring one with exactly the same dates — and compares r100 with row 56 of the výkaz ziskov a strát (výsledok hospodárenia za účtovné obdobie pred zdanením). Both are the same accounting result, so they must agree to within 0.50 €; a difference means the two filings disagree, usually because of an overridden r100 or a different period.

The result is stored as a comparison on the return — the Comparisons button opens it — and is kept separately from any other comparison of the same return. If no financial statements exist for the period, the button says so and compares nothing.

Limitations

• 2026 is not covered until the Financial Administration publishes the 2026 form (see Form editions). The 2025 edition does not know the 11 520 € minimum-tax band that applies to periods beginning on or after 1 January 2026; do not file a 2026 period on it.
• 2013, 2014 and 2020–2023 compute r100 only; the tax is yours.
• r560 defaults to the whole of class 6; on the 2015–2019 editions, which have no r560, the daňová licencia band is chosen from class 6 too.
• The tables and declarations listed under The XML file are not produced.
• Most body rows are labelled only with their number; read them against the official form and its instructions (poučenie).
• The row definitions and the tax computation should be reviewed by your accountant before the first filing.