ABRA Flexi has clearly defined rules and procedures for advance payments (advances) and tax documents for payment (ZDD). To record these documents during migration, create new advance and ZDD document types that are valid only for the migrated periods. You can find the document types in Settings › Records › Documents › Document types (for issued invoices, these are the ZÁLOHA and ZDD types). For the procedure for creating a new type, see the guide Creating new document types during migration.
Advance payment statuses
You also need to distinguish between several advance payment statuses:
The advance was issued but has not been paid: record it under the document type Advance – not a tax document. In double-entry bookkeeping, do not post it. In tax records, use the appropriate posting scheme (for a VAT payer in tax records, use the split into base and VAT for any future documents for a received payment).
The advance was issued and paid but has not yet been deducted: record it under the document type Advance – not a tax document, and settle it in the relevant currency to the cash desk or with a newly entered bank item. Post the payment to the relevant advances account with the cash desk or bank as the offsetting account.
The advance was issued, paid, and partially deducted: record the non-deducted amount under the document type Advance – not a tax document, and settle it in the relevant currency to the cash desk or with a newly entered bank item. Post the payment to the relevant advances account with the bank or cash desk as the offsetting account.
The advance was paid, a tax document for the payment was issued, and it has not yet been used for a deduction or was only partially deducted: record the full or remaining amount under the document type Advance – not a tax document, and settle it in the relevant currency to the cash desk or with a newly entered bank item. Then create a ZDD document from the payment (using the action in the three-dot menu on the payment detail). Post the advance payment to the relevant advances account with the bank or cash desk as the offsetting account. Post the created ZDD, and change the tax document number and its variable symbol if necessary.
📋 Before you settle advance payments, you must already have cash desks and bank accounts set up. See Creating cash desks and bank accounts.
Although this procedure may seem complicated, we recommend using it: it allows you to deduct advances or tax documents directly from the invoice later (see Creating an invoice from an advance and deducting an advance and Advance invoice, ZDD, and final invoice).
You can skip the previous steps, but you will then have to enter advance or ZDD deduction items manually in the invoices you create afterward.
⚠️ If you keep double-entry bookkeeping, keep the following application behavior in mind: a paid advance or a created ZDD is not treated as a receivable or payable record. If these documents are issued in a foreign currency, they are not automatically revalued as of the last day of the accounting period. Therefore, (not only when migrating your accounting) you must perform the revaluation manually and record the exchange rate difference using an internal document posted to the advances account, with the clearing account again serving as the offsetting account.
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