Deduction of a paid advance payment
To deduct an advance payment, proceed as follows. The application displays a list of paid, uninvoiced advance payments or proforma invoices linked to the company specified in the invoice header. Select one or more of them and click the Select button.
Deduction of an unposted advance payment – Creating an advance tax document or a final invoice
The application creates a line item of type Advance Payment Deduction (TypPolozkyK), which is an accounting item with no VAT. A link of type (TypVazbyK) "OdpocetZalohy" is created in the link file. The deduction amount equals the advance payment amount with the opposite sign. The text is taken from the language localization, where it is identified by the code "OdpočetZalohy".
Posting for the Issued Invoices module – The debit account (MD) for the advance payment deduction matches the primary account of the invoice being created. The credit account (Dal) is taken from the contra account of the bank statement that settled the advance payment.
Posting for the Received Invoices module – The credit account (DAL) for the advance payment deduction matches the primary account of the invoice being created. The debit account (MD) is taken from the contra account of the bank statement.
The relevant bank statement (by its ID) can be found using the link shown in the following example. 458 is the advance payment ID and 789 is the bank statement ID.
idA ModulA idB ModulB TypVazbyK
458 FAV/FAP 789 BAN UhradaZALOHY
Creating links in the link file
The application also creates a link between the advance payment deduction line item and the invoice. 1581 is the deduction item ID and 567 is the ID of the advance tax document or the final invoice.
idA ModulA idB ModulB TypVazbyK
1581 FAV/FAP 567 FAV OdpocetZDD
It also creates a link from the settling document to the advance tax document (this link is not created for the final invoice).
idA ModulA idB ModulB TypVazbyK
567 FAV/FAP 789 BAN VazbaZDD (link to the advance tax document)
This link is required to allow later changes to the posting of the advance tax document or the settling document. On the advance invoice, the StavOdpocet field is switched from NO to YES. The user must also create line items that include VAT. The total amount of the advance tax document must equal 0.
The above describes the "manual" creation of an advance tax document. After creating a bank statement line item that settles the advance payment, automatic generation of an advance tax document (ATD) is possible. Click the "Generate ATD" button and the application will create the ATD automatically. If the advance document (proforma invoice) includes a VAT breakdown, the application can create a complete ATD. If it does not, the document must be opened for completion of the VAT breakdown after the ATD is created.
Deduction of an advance tax document in the final invoice
The application creates a line item of type Advance Tax Document Deduction, which is an accounting item and includes VAT. A link of type (TypVazbyK) "OdpocetZdd" is created in the link file. The deduction amount equals the advance payment amount with the opposite sign. The text is taken from the language localization, where it is identified by the code "OdpočetZalohy". If the advance tax document contains both VAT rates, 2 line items are created.
Posting for the Issued Invoices module
The debit account (MD) for the advance payment deduction matches the primary account of the invoice being created. The credit account (Dal) is taken from the contra account of the advance tax document.
Posting for the Received Invoices module
The credit account (DAL) for the advance payment deduction matches the primary account of the invoice being created. The debit account (MD) is taken from the contra account of the advance tax document.
Creating links in the link file
The application also creates a link between the advance payment deduction line item and the invoice.
Example for issued invoices
We issue an advance payment: document Z001 for the amount of CZK 119. The document is non-accounting.
A bank document B001 is created for CZK 119 and will be posted as:
CZK 119 Dr 221 001 and Cr 324099.
Automatically or manually, advance tax document X001 is created for CZK 119 and will be posted as:
CZK 100 Dr 324 099 and Cr 324 001.
CZK 19 Dr 324 099 and Cr 343 001.
A final invoice V001 is then created for CZK 238 with the following posting:
CZK 200 Dr 311 001 and Cr 602 001.
CZK 38 Dr 311 001 and Cr 343 001.
… will include the advance payment deduction
-CZK 100 Dr 311 001 and Cr 324 001.
-CZK 19 Dr 311 001 and Cr 343 001.
Finally, a bank payment B002 is created for CZK 119 with the following posting:
CZK 119 Dr 221 001 and Cr 311 001.
The relevant document numbers are populated in the balance report using links. The accounts in question are 314 099, 314 001, and 311 001:
Document Dr Cr Matching symbol
Account 324 099:
X001 119 0 X001
B001 0 119 X001
Account 324 001:
X001 0 100 X001
V001 0 -100 X001
Account 311 001:
V001 238 0 V001
V001 -119 0 V001
B002 0 119 V001