If you need to record and deduct ZDDs (advance tax documents for received or paid payments) in Flexi, you can enter them into Flexi as described below.
Issued invoices - Advance tax documents for received payments
Account balances, as well as unpaid issued invoices, are generally entered in the previous accounting period.
ZDDs that have not been deducted, or have been only partially deducted, are also entered in the previous accounting period.
Entering a ZDD document in the previous accounting period:
For easier subsequent checks, it is better to choose a different ZDD type with a different posting rule.
Enter the document in the Issued invoices module with the date, the amounts (tax base and VAT), and the address from the original document.
Example of a possible posting
Tax base: MD 395000 / DAL 324024
VAT: MD 395000 / DAL 343100
The entered ZDD must be set to Paid (manually) so that it can be deducted in the following period.
This is also because ZDDs should not remain in an unpaid state, for future use and checks.
Otherwise, you would have to enter the entire set of three documents: the advance invoice, the payment, and the ZDD.
The next step is in the Company settings.
Company settings - Allow deduction of unpaid advance
Creating an internal document
The next step is to create an internal document to reverse the balance of account 343100, because the VAT has already been remitted.
However, account 343100 must remain entered on the ZDD you created, so that the ZDD can be deducted in the following period and the balance of account 343100 is correctly zeroed out in that period.
With this approach, at the 2024 year-end closing, the following balance remains on account
324024: CZK 20,000 (the value of the non-deducted ZDD tax base).
Following period - deducting the ZDD
Create an issued invoice with items, and then use Add Advance/ZDD deduction to add the ZDD deduction item.
Posting of the issued invoice
Item: tax base MD 311001/604001 CZK 20,000, VAT 311001/343100 CZK 4,200
ZDD deduction: MD 311001/324024 -CZK 20,000, VAT 311001/343100 -CZK 4,200
In the following period, revenue of CZK 20,000 is posted to account 604001, and the advance on account 324024 is reversed in the amount of -CZK 20,000.
Accounts 311001 and 343100 are zeroed out.
The ZDD from the previous year is set to Advance deduction - Deducted.
If the ZDD has been partially deducted, enter the ZDD values only for the remaining portion to be deducted.
The procedure is similar for received invoices and tax documents that have not been deducted.