← User guide

SK Single-Entry Financial Statements (Úč FO)

The účtovná závierka of a Slovak self-employed person keeping single-entry books — the výkaz o príjmoch a výdavkoch from the cash journal and the výkaz o majetku a záväzkoch from the ledger, exported as the official UZFOv14 file.

What it is for

A Slovak sole trader (SZČO) who keeps jednoduché účtovníctvo (single-entry bookkeeping) closes the year with an účtovná závierka of two statements, filed as one electronic document (XML vzor UZFOv14):

The module builds this document on the shared framework described in l10n_cssk_fs_base, so computing, checking, entering figures by hand, exporting and recording the filing work the same way as for any other statement. The income side is read from the cash journal of l10n_sk_cash_journal, not rebuilt from the ledger.

A person keeping daňová evidencia or claiming flat-rate expenses is not an accounting entity and files no závierka; this module is not for them.

Legal background

All references are to the Accounting Act.

• Who. The act applies to natural persons doing business who prove their expenses for income tax purposes, except those keeping daňová evidencia — § 1 ods. 1 písm. a) bod 3.
• Components. An účtovná závierka in single-entry bookkeeping consists of the výkaz o príjmoch a výdavkoch and the výkaz o majetku a záväzkoch — § 17 ods. 4.
• Form. The layout is set by opatrenie MF SR č. MF/27076/2007-74 for entities in single-entry bookkeeping, as amended; the module produces its electronic form UZFOv14. The size groups (mikro / malá / veľká) apply only to entities in double-entry bookkeeping — § 2 ods. 5 — so there is one form for every size.
• Filing. The závierka is deposited in the register of financial statements — § 23a ods. 3 — through the portal of the Finančné riaditeľstvo — § 23b ods. 1.

Setting it up

1. Keep the cash journal. The categories of the peňažný denník are what Úč FO 1-01 reads; set them up and generate the journal for the year as described in the cash journal guide.
2. Company data for the header: the DIČ (the DIČ field of l10n_sk_base; without it the Tax ID with its SK prefix removed — the export refuses to run with neither), Company ID (IČO), name, address — the house number at the end of Street (Hlavná 12) — phone and e-mail, and the SK NACE code when partner_nace is installed.

Preparing the závierka

Accounting → Accounting → Cash Journal → Účtovná závierka v JÚ (Úč FO), then New. The version Účtovná závierka v jednoduchom účtovníctve (UZFOv14) is preselected, the period defaults to the last completed year.

• First závierka in JÚ leaves the preceding-period column of Úč FO 2-01 empty. It is ticked automatically when the books hold no posted entry before the period; tick it yourself if you kept double-entry books in the preceding period, which the books cannot tell.

Click Compute.

Úč FO 1-01 — from the cash journal. Each row adds up the journal rows of its categories for the period, as the categories carry them (a refund reduces its own category):

Depreciation and the other non-cash rows of the cash journal count as well: they are its year-end closing operations, which § 8 ods. 4 písm. a) of the opatrenie adds to the expenses, and § 4 ods. 9 names odpisy among the ostatné výdavky.

Rows 04, 11 and 12 are the totals and the difference. Income and expenses that do not affect the tax base (the PN and VN categories — owner's deposits, loan instalments, VAT paid) are not on this statement; they show only in the balances of Úč FO 2-01.

Úč FO 2-01 — from the ledger. Balances at the period end by account group: long-term assets (rows 01–03), inventories (04–07), receivables (08), short-term financial assets (09–13), the acquired-asset adjustment (14, 19), reserves (16), liabilities (17) and loans (18). A bank account in overdraft is reported as a loan. Row 21 is assets minus liabilities.

Deposits and loans with a long maturity are reported where their account group puts them; move them with a manual figure (the framework records who entered it).

The statement also appears in the Income statement list under Statutory Reports, showing only its Úč FO 1-01 rows; the Cash Journal menu shows the whole document.

Checks and export

• Unmapped accounts lists only asset and liability accounts no row claims. Classes 5 and 6 (the result is reported from the cash journal), equity (row 21 is the owner's equity), classes 7 and 9 and off-balance accounts are left out on purpose.
• Export XML produces the UZFOv14 document in whole euros, with an empty element where a figure is absent, and validates it against the official schema form.300.sk.xsd. The file is named Účtovná závierka v JÚ (Úč FO) — date. The signature is not part of the XML; it is given on paper.

Submit the file on the Finančná správa portal and record it with Mark Submitted (see the framework guide).

Limitations

• The kind of závierka (Druh závierky (Úč FO) on the statement: riadna, mimoriadna or priebežná) is yours to set; it defaults to riadna. The date of compilation is the day of the export. Without a NACE code the optional SK NACE element is left out.
• Maturity is not read from the accounts: long-term deposits and loans need a manual figure.
• Nothing is submitted from Odoo.