A ZDD (zálohový daňový doklad, or advance tax document) can be considered a document confirming a payment received on the basis of an issued advance invoice.
Unless the law stipulates otherwise, a VAT payer is obliged to declare output tax on the date a payment is received, if this occurs before the taxable supply is made. The payer reports the tax in the tax return for the tax period in which the obligation to declare the tax arose. That is why it must be possible to issue advance tax documents.
Just as you can create a ZDD based on an issued advance invoice, in ABRA Flexi you can also create a ZDD based on a received advance payment.
Want to know how to deduct a ZDD that has been matched with a payment? You will find everything you need in the guide to deducting an advance.
When working with advance tax documents in ABRA Flexi, there are essentially two situations that can arise:
The link between a ZDD and a payment can also be removed.
Creating a ZDD based on a bank or cash register payment
The most common situation is probably when a payment arrives for an advance invoice you issued.
⚠️ A ZDD can be created from a received payment only if the payment settles an advance. No other document type listed in the document type can be used for this procedure.
The simplest procedure you can carry out in Flexi is to import the relevant payment into the bank and match it with the advance. You then create the advance tax document based on it.
Step 1: Open the payment detail in the Bank module, click the … (More functions) button next to the Close button in the bottom right corner, and select Create/Attach ZDD.
Step 2: The Create / Attach ZDD panel opens with a list of paid advances. In the ZDD document type field, select the type of ZDD to be created; you can choose only from document types with the kind "Advance tax document".
Step 3: The payment amount is split across VAT rates automatically. If you need to adjust the amounts for individual rates, turn on the Split amount into VAT rates manually switch and overwrite the amounts. However, the total must exactly match the payment amount.
Step 4: Clicking the Create new ZDD button creates the advance tax document. You will find the new ZDD among the issued invoices under the company specified on the advance invoice and the settling document; a ZDD label will appear in the payment detail.
📝 The same procedure can be used for a payment in the cash register. The procedure is essentially identical; the only difference is that you create the ZDD based on a cash register payment rather than a bank payment.
Creating a link between a payment and an existing ZDD
As with the first option, the link needs to be created from the payment, whether in the bank or in the cash register. So we find the relevant payment, open its detail, and in the … (More functions) menu again select Create/Attach ZDD.
If an advance tax document that can be matched with the payment exists, it will be offered in the panel as the Attach ZDD … option, showing the document's number, date, and total amount. Even if a suitable ZDD has been found, you can always choose Create new ZDD instead. Confirm the link with the Attach ZDD button; a ZDD label will then appear in the payment detail.
📝 The same procedure can be used for a payment in the cash register.
Removing the ZDD link
Since it is possible to create a link, it must also be possible to remove it. Similar to the steps above, it takes just a few clicks.
⚠️ If a ZDD is linked to a payment, it cannot be deleted. You must remove the link first.
Step 1: Find the payment that is matched with the advance tax document, open its detail, and in the … (More functions) menu select Detach ZDD.
Step 2: The Detach ZDD panel opens and asks you to confirm the requested action. You can view the details of the linked ZDD using the Show ZDD link. Confirm the detachment with the Detach ZDD button in the bottom right corner.
Once the link has been removed, the ZDD can be deleted.
📝 The same procedure can be used for a payment in the cash register.
Want to know how to deduct a ZDD that has been matched with a payment? You will find everything you need in the guide to deducting an advance.