ABRA Flexi supports the following organization types in the Czech Republic / Slovakia:
For each organization type, a standard chart of accounts exists that defines the list of synthetic accounts.
Depending on the selected country and organization type, the applicable accounting legislation is set automatically. The legislation country and organization type are selected in the first step of the company setup wizard and cannot be changed retroactively by the user, even through custom modifications.
Czech Republic – Legislation Country
The following options are available for the Czech Republic:
Businesses – Double-Entry Accounting
governed by Decree No. 500/2002 Coll.
Decree implementing certain provisions of Act No. 563/1991 Coll., on Accounting, as amended, for accounting entities that are businesses keeping accounts under the double-entry accounting system.
for double-entry accounting, the Balance Sheet and Profit and Loss Statement output in XML format is available.
Businesses – Tax Records
Income Tax Act No. 586/1992 Coll., Section 7b
Only paid documents linked to bank and cash transactions are included in the Tax Records Report.
In tax records, it is necessary to check the transit items at the end of the period.
Contributory Organizations
Decree No. 410/2009 Coll. (double-entry accounting)
the standard chart of accounts for a contributory organization is governed by legislation
the account chart can be further broken down analytically, linked to the synthetic accounts of the standard chart of accounts
for contributory organizations, the Balance Sheet and Profit and Loss Statement output in XML format is not available.
Non-Profit Organizations
Decree No. 504/2002 Coll. (double-entry accounting)
for non-profit organizations, it is possible to create main and economic activities in the Tools -> Codebooks -> Activity module, which are then selected when processing documents. This selection is subsequently automatically reflected in the Profit and Loss Statement.
the standard chart of accounts for a non-profit organization is governed by legislation
the account chart can be further broken down analytically, linked to the synthetic accounts of the standard chart of accounts
for non-profit organizations, the Balance Sheet and Profit and Loss Statement output in XML format is not available.
Not supported:
Municipalities
governed by Decree No. 412/2021 Coll.
Banks and other financial institutions
governed by Decree No. 501/2002 Coll.
Slovak Republic – Legislation Country
The following options are available for the Slovak Republic:
Businesses – Double-Entry Accounting
governed by Ministry of Finance Measure No. 23054/2002-92
for double-entry accounting, the Balance Sheet and Profit and Loss Statement output in XML format is not available.
Businesses – Single-Entry Accounting
governed by Ministry of Finance Measure No. MF/24975/2010-74
Only paid documents linked to bank and cash transactions are included in the Tax Records Report.
In tax records, it is necessary to check the transit items at the end of the period.