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SK Import Customs Declaration (JCD)

The Slovak customs declaration for imported goods as an accounting document — import VAT onto the right return rows, duty into the stock value, and the deduction held back until the confirmed customs document is on file.

What it is for

Goods bought from outside the EU are released into free circulation on a customs declaration (colné vyhlásenie, historically the JCD, jednotný colný doklad). One import scatters three things across the books:

1. Duty and customs charges (clo a colné poplatky), which belong in the acquisition cost of the goods;
2. Import VAT (daň pri dovoze), which must reach the right rows of the VAT return;
3. The customs document itself, without which the import VAT may not be deducted.

This module records the declaration as one document and posts all three from it. It reuses the import taxes of Odoo's Slovak chart of accounts and leaves the reporting to the VAT return, so nothing about the tax return is reimplemented here.

Legal background

All references are to the VAT Act unless stated otherwise. Statutory terms are given in Slovak, as on the form.

• The taxable amount. Under § 24 the base is the customs value (colná hodnota), increased — where not already included — by duties, taxes and other charges payable on import (other than the VAT itself), and by related costs such as commission, packing, transport and insurance up to the first place of destination in Slovakia.
• The right to deduct. § 49 ods. 2 písm. d) lets the payer deduct VAT it self-assessed on import or paid to the customs authority.
• The document condition. The right can be exercised only if the payer "má dovozný doklad potvrdený colným orgánom, v ktorom je platiteľ uvedený ako príjemca alebo dovozca" — § 51 ods. 1 písm. d). § 51 ods. 2 sets the window: no earlier than the period in which the right arose, and no later than the last period of that calendar year, provided the document is held by the filing deadline.
• Self-assessment at import. § 84a ods. 2 and 3 let a payer that is established in Slovakia, holds a Slovak VAT number and holds an authorised economic operator (AEO) authorisation compute the import VAT itself and declare it in its VAT return, instead of having it assessed by the customs office. This depends on the payer's status, not on the shipment. Under § 85l it applies to imports whose tax liability arose after 30 June 2025, and under § 21 ods. 2 the liability arises on the day the customs declaration is accepted.
• Duty in the stock value. Acquisition cost includes the costs related to acquiring the asset — § 25 ods. 6 písm. a) of the Accounting Act.
• The customs procedure itself — the declaration and its MRN — is governed by the Union Customs Code.

Setting it up

Accounting → Configuration → Settings, block Dovoz tovaru (JCD), shown only for companies using the Slovak chart of accounts:

The account and the product are filled in automatically when the module is installed, for every company with the Slovak chart, unless already set.

Before the first import, check two things:

• Products are valued by FIFO or average cost. Odoo applies landed costs only to such product categories; on standard cost the duty cannot be capitalised.
• Historical rates (optional). With l10n_cssk_vat_return_base installed, a declaration dated before a rate change is taxed at the rate in force on its date — for example 20 % rather than 23 % for a standard-rate import before 1 January 2025. Without it, the current rate is used and you have to check older declarations yourself.

Entering a declaration

Accounting → Accounting → Colné vyhlásenia (JCD), then New.

1. Colné vyhlásenie. The acceptance date, the MRN of the confirmed declaration, and the customs office as the partner you owe the duty to.
2. Hodnoty. Colná hodnota, Clo and Iné colné poplatky from the declaration.
3. Daň pri dovoze. The regime, the rate band (23 %, 19 % or 5 %, named after today's rates), and the taxable amount. The base defaults to customs value + duty + other charges; edit it when the declaration's base includes more, such as transport to the first place of destination. Použitá sadzba shows the rate that will actually post for the declaration's date.
4. Väzby. The foreign supplier's invoices and the goods receipts the duty belongs to.
5. Attach the confirmed customs document in the chatter.

Until both the MRN and an attachment are present, the form shows a warning and refuses to post: that is the § 51 ods. 1 písm. d) condition, enforced. Self-assessment is likewise refused on a declaration accepted before 1 July 2025.

Then click Zaúčtovať.

What posting creates

• A bill from the customs office, in the first purchase journal, dated with the declaration and referenced by the MRN:
• the taxable amount on the clearing account twice — once with the import tax, once negative without it — so the notional base nets to zero and only the VAT is real;
• the duty on the duty product's expense account;
• other charges on the company's default expense account.
• A landed cost (Rozpustenie cla) over the linked receipts, splitting the duty by current cost, validated at once so the duty moves into the stock value. Its cost line credits the same expense account the bill debited, so the duty is not counted twice. If Odoo cannot apply the landed cost — a product on standard cost, for instance — the declaration does not post at all, rather than posting the bill alone.

Pay the bill like any other. A posted declaration cannot be cancelled from the form; to correct one, reverse the bill with a credit note and enter the declaration again.

On the VAT return

Reported by l10n_sk_vat_return through the tax tags of Odoo's Slovak chart:

Limitations

• Duty is capitalised only on FIFO or average-cost products, and only when receipts are linked. Iné colné poplatky are expensed, not capitalised.
• The form does not check that the company qualifies for self-assessment under § 84a (AEO status, establishment); it only refuses the regime before 1 July 2025.
• The deduction is posted on the declaration date. The § 51 ods. 2 window for a document that arrives later is not managed.
• This is an accounting document only: nothing is filed with the customs authority.
• The default taxable amount and the account mapping are a starting point and should be reviewed with your accountant.