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SK Annual Tax Report (Hlásenie)

The employer's annual report on employment income, withheld tax advances and the child tax bonus, with one annex column per employee, generated from the year's payslips as XML for the Slovak financial administration.

Version19.0.2.0.3
EditionCommunity and Enterprise
LicenceAGPL-3
Requiresl10n_cssk_payroll_declaration_base, l10n_sk_base

What it is for

After the end of each year a Slovak employer that withholds income tax files the Hlásenie o vyúčtovaní dane a o úhrne príjmov zo závislej činnosti (report on the tax settlement and total employment income) with its tax office. It sums up the year's wages, withheld tax advances and child tax bonuses, and lists every employee with their own figures.

This module builds the report from the payslips of the calendar year and exports it as XML in the Finančná správa's format. Like its monthly counterpart, l10n_sk_hr_payroll_monthly_tax_overview, it works with either payroll engine (see the Slovak payroll family), and it shares its screens, states and XML checks with the other payroll returns through l10n_cssk_payroll_declaration_base.

References are to the Income Tax Act (zákon o dani z príjmov). Statutory terms are given in Slovak.

Setting it up

Filing a year

Payroll Declarations → SK annual tax reconciliation statement, then New.

  1. Choose the Year. The period is always 1 January to 31 December.
  2. Leave Correction Type on Regular for the ordinary filing.
  3. Click Generate. The module collects every non-cancelled payslip of the company whose period lies in the year — drafts included — builds one annex column per employee, renders the XML and validates it against the official schema rh2023.xsd. If an employee lacks a birth number, the error names them and nothing is generated.
  4. Download the XML from Xml Attachment and upload it to the Finančná správa portal yourself.
  5. Click Mark Submitted once filed; the filed copy is kept and the record locked. Reset to Draft unlocks it.

What goes onto the form

Part I (employer totals):

Row Filled with
r. 00 the sum of GROSS for the year
r. 01 the withheld advance before the bonus: INCOMETAX19 + INCOMETAX25 on Enterprise, INCOMETAX on the OCA engine
r. 04 equal to r. 01 (rows 02 and 03 are left empty)
r. 05 the sum of CHILD_BONUS, capped at r. 04
r. 06 the employee premium — always 0.00, as no payroll rule produces it

Part III (recapitulation of the child tax bonus):

Row Filled with
r. A the whole child bonus paid in the year (sum of CHILD_BONUS)
r. B the part paid out of the withheld advances — equal to r. 05
r. C r. A − r. B: the bonus the company paid from its own money because it exceeded the advances

Part V (per employee), two employees per page: birth number, name, private address, state SK, taxable income (r. 3a, from GROSS), withheld advances (r. 4a), employee premium (r. 6) and the child bonus paid (r. 8). With an odd number of employees the last page has an empty second column.

Part IV is never filled: every employee goes into Part V. Part II, rows D–F of Part III, the remaining rows of Part I, the number of children per employee, and the counts and sums of the § 33a interest bonus and of the recreation allowance in the header are left empty.

Corrections

The report accepts riadne, opravné and dodatočné filings. Set Correction Type to Corrective or Supplementary. The module refuses an amending report unless a regular one is already marked submitted — but see Limitations: it currently looks for that original in the same month in which the new record was created.

Limitations