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SK VAT Control Statement — Point of Sale in D.1

Reports the sales of every Odoo Point of Sale session in oddiel D.1 of the Slovak kontrolný výkaz DPH, as eKasa turnover, instead of D.2.

What it is for

A Slovak VAT payer reports the turnover recorded by its eKasa cash registers in oddiel D.1 of the kontrolný výkaz DPH, and only what eKasa did not record in D.2. A sale at an Odoo Point of Sale till is such a turnover: the till is a pokladnica eKasa, for instance the Finančná správa's virtual cash register through pos_vrp2.

Odoo posts a session's sales as one closing entry with no customer, so the Slovak section rules of l10n_sk_kv_dph read it as a supply to private individuals and filed it in D.2, unless its journal had been marked D.1 by hand. With this module installed every session's closing entry goes to D.1.

Legal background

• The VAT act (zákon o DPH), § 78a: the kontrolný výkaz.
• The poučenie to the kontrolný výkaz, oddiel D.1: the data are reported by the payer "ktorý je povinný evidovať tržby pokladnicou e-kasa klient", and D.2 takes "len tie dodania tovaru alebo služby, ktoré nezahrnul do D.1".
• The act on the recording of sales (zákon č. 384/2025 Z. z., before 2026 zákon č. 289/2008 Z. z.) obliges the seller to record every sale at the point of sale in a pokladnica eKasa.

How it works

Nothing to set up: the module installs itself when both the Slovak control statement and Point of Sale are installed.

• The closing entry of a POS session is reported in D.1: the turnover including VAT and the base and tax at the basic and the reduced rates (see the D.1 row in l10n_sk_kv_dph). Returns made in the session are netted into it.
• An invoiced POS order is an invoice and stays in A.1 (or D.2 for a private customer); the receipt for its payment is not turnover.
• A journal with its own Control-statement section override keeps it.

Sections already stored on posted entries are not recomputed by installing the module; an administrator recomputes them, as the shared guide describes.

Limitations

• Only the session's closing entry is recognised. A cash-register sale booked any other way still needs its journal set to D.1.