From ce353cf810aa675697641aed6f09add306810ffa Mon Sep 17 00:00:00 2001 From: smdc-odoo Date: Wed, 6 Dec 2023 15:50:48 +0000 Subject: [PATCH] [IMP] l10n_cz: Update the CoA and the taxes MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit As Czech legislation is changing its VAT structure on 1.1.2024, a new 12% tax is added. Also some account were wrongly named, misclassified or missing. The 15% taxe is kept in lower version for backward compatibility. task-3609608 closes odoo/odoo#148409 X-original-commit: c0aba48f3c4fd2ebfa140fbe237ccde635e17b34 Signed-off-by: William André (wan) Signed-off-by: Simon Morais Da Cunha (smdc) --- addons/l10n_cz/__manifest__.py | 2 +- .../data/template/account.account-cz.csv | 109 ++++++++++-------- .../template/account.fiscal.position-cz.csv | 2 + .../l10n_cz/data/template/account.tax-cz.csv | 8 ++ .../data/template/account.tax.group-cz.csv | 1 + .../1.1/end-migrate_update_taxes.py | 8 ++ 6 files changed, 81 insertions(+), 49 deletions(-) create mode 100644 addons/l10n_cz/migrations/1.1/end-migrate_update_taxes.py diff --git a/addons/l10n_cz/__manifest__.py b/addons/l10n_cz/__manifest__.py index d0dcf92bb98..66650b7c9b1 100644 --- a/addons/l10n_cz/__manifest__.py +++ b/addons/l10n_cz/__manifest__.py @@ -3,7 +3,7 @@ 'name': 'Czech - Accounting', 'icon': '/account/static/description/l10n.png', 'countries': ['cz'], - 'version': '1.0', + 'version': '1.1', 'author': '26HOUSE (http://www.26house.com)', 'website': 'https://www.odoo.com/documentation/17.0/applications/finance/fiscal_localizations.html', 'category': 'Accounting/Localizations/Account Charts', diff --git a/addons/l10n_cz/data/template/account.account-cz.csv b/addons/l10n_cz/data/template/account.account-cz.csv index 432726357bf..230a60e6655 100644 --- a/addons/l10n_cz/data/template/account.account-cz.csv +++ b/addons/l10n_cz/data/template/account.account-cz.csv @@ -9,7 +9,7 @@ "chart_cz_021000","Stavby","021000","asset_non_current","False" "chart_cz_022000","Hmotné movité věci a jejich soubory","022000","asset_non_current","False" "chart_cz_025000","Pěstitelské celky trvalých porostů","025000","asset_non_current","False" -"chart_cz_026000","Dospělá zvířata a jejich skupiny","26000","asset_non_current","False" +"chart_cz_026000","Dospělá zvířata a jejich skupiny","026000","asset_non_current","False" "chart_cz_027000","Oceňovací rozdíl k nabytému majetku","027000","asset_non_current","False" "chart_cz_029000","Jiný dlouhodobý hmotný majetek","029000","asset_non_current","False" "chart_cz_031000","Pozemky","031000","asset_non_current","False" @@ -19,14 +19,14 @@ "chart_cz_043000","Pořízení dlouhodobého finančního majetku","043000","asset_non_current","False" "chart_cz_051000","Poskytnuté zálohy na dlouhodobý nehmotný majetek","051000","asset_non_current","False" "chart_cz_052000","Poskytnuté zálohy na dlouhodobý hmotný majetek","052000","asset_non_current","False" -"chart_cz_055000","Poskytnuté zálohy na dlouhodobý finanční majetek","055000","asset_non_current","False" +"chart_cz_053000","Poskytnuté zálohy na dlouhodobý finanční majetek","053000","asset_non_current","False" "chart_cz_061000","Podíly - ovládaná a ovládajicí osoba","061000","asset_non_current","False" "chart_cz_062000","Podíly v účetních jednotkách pod podstatným vplyvem","062000","asset_non_current","False" "chart_cz_063000","Ostatní dlouhodobé cenné papíry a podíly","063000","asset_non_current","False" "chart_cz_065000","Dluhové cenné papíry držené do splatnosti","065000","asset_non_current","False" -"chart_cz_066000","Zápůjčky a úvéry - ovládaná neno ovládajicí osoba","066000","asset_non_current","False" -"chart_cz_067000","Zápůjčky a úvéry - podstatní vliv","067000","asset_non_current","False" -"chart_cz_068000","Ostatní zápůjčky a úvéry","068000","asset_non_current","False" +"chart_cz_066000","Zápůjčky a úvěry - ovládaná neno ovládajicí osoba","066000","asset_non_current","False" +"chart_cz_067000","Ostatní zápůjčky a úvěry","067000","asset_non_current","False" +"chart_cz_068000","Zápůjčky a úvěry - podstatný vliv","068000","asset_non_current","False" "chart_cz_069000","Jiný dlouhodobý finanční majetek","069000","asset_non_current","False" "chart_cz_072000","Oprávky k nehmotným výsledkům výzkumu a vývoje","072000","asset_non_current","False" "chart_cz_073000","Oprávky k softwaru","073000","asset_non_current","False" @@ -66,26 +66,29 @@ "chart_cz_195000","Opravná položka k mladým a ostatním zvířatům a jejich skupinám","195000","asset_current","False" "chart_cz_196000","Opravná položka ke zboží","196000","asset_current","False" "chart_cz_197000","Opravná položka k zálohám na materiál","197000","asset_current","False" -"chart_cz_198000","Opravná položka k zálohám na zvířata","198000","asset_current","False" -"chart_cz_199000","Opravná položka k zálohám na zboží","199000","asset_current","False" +"chart_cz_198000","Opravná položka k zálohám na zboží","198000","asset_current","False" +"chart_cz_199000","Opravná položka k zálohám na mladá zvířata","199000","asset_current","False" "chart_cz_211000","Pokladna","211000","asset_cash","False" "chart_cz_213000","Ceniny","213000","asset_cash","False" "chart_cz_221000","Bankovní účty","221000","asset_cash","False" -"chart_cz_231000","Krátkodobé úvěry","231000","asset_cash","False" -"chart_cz_232000","Eskontní úvěry","232000","asset_cash","False" -"chart_cz_241000","Emitované krátkodobé dluhopisy","241000","asset_cash","False" -"chart_cz_249000","Ostatní krátkodobé finanční výpomoci","249000","asset_cash","False" -"chart_cz_251000","Majetkové cenné papíry k obchodování","251000","asset_cash","False" -"chart_cz_252000","Vlastní akcie a vlastní obchodní podíly","252000","asset_cash","False" -"chart_cz_253000","Dluhové cenné papíry k obchodování","253000","asset_cash","False" -"chart_cz_255000","Vlastní dluhopisy","255000","asset_cash","False" -"chart_cz_256000","Dluhové cenné papíry se splatností do jednoho roku držené do splatnosti","256000","asset_cash","False" -"chart_cz_257000","Ostatní cenné papíry","257000","asset_cash","False" -"chart_cz_259000","Pořízování krátkodobého finančního majetku","259000","asset_cash","False" -"chart_cz_261000","Peníze na cestě","261000","asset_current","False" -"chart_cz_291000","Opravná položka ke krátkodobému finančnímu majetku","291000","asset_cash","False" +"chart_cz_231000","Krátkodobé úvěry","231000","asset_current","False" +"chart_cz_232000","Eskontní úvěry","232000","asset_current","False" +"chart_cz_241000","Emitované krátkodobé dluhopisy","241000","asset_current","False" +"chart_cz_249000","Ostatní krátkodobé finanční výpomoci","249000","asset_current","False" +"chart_cz_251000","Majetkové cenné papíry k obchodování","251000","asset_current","False" +"chart_cz_252000","Vlastní akcie a vlastní obchodní podíly","252000","asset_current","False" +"chart_cz_253000","Dluhové cenné papíry k obchodování","253000","asset_current","False" +"chart_cz_254000","Směnky k inkasu","254000","asset_current","False" +"chart_cz_255000","Vlastní dluhopisy","255000","liability_current","False" +"chart_cz_256000","Dluhové cenné papíry se splatností do jednoho roku držené do splatnosti","256000","asset_current","False" +"chart_cz_257000","Ostatní cenné papíry","257000","asset_current","False" +"chart_cz_258000","Podíly - ovládaná nebo ovládající osoba","258000","asset_current","False" +"chart_cz_259000","Pořízování krátkodobého finančního majetku","259000","asset_current","False" +"chart_cz_261000","Peníze na cestě","261000","asset_cash","False" +"chart_cz_291000","Opravná položka ke krátkodobému finančnímu majetku","291000","asset_current","False" "chart_cz_311000","Odběratelé","311000","asset_receivable","True" "chart_cz_311001","Odběratelé (POS)","311001","asset_receivable","True" +"chart_cz_312000","Směnky k inkasu","312000","asset_receivable","True" "chart_cz_313000","Pohledávky za eskontované cenné papíry","313000","asset_receivable","True" "chart_cz_314000","Poskytnuté provozní zálohy","314000","asset_receivable","True" "chart_cz_315000","Ostatní pohledávky","315000","asset_receivable","True" @@ -100,18 +103,20 @@ "chart_cz_341000","Daň z příjmů","341000","liability_current","False" "chart_cz_342000","Ostatní přímé daně","342000","liability_current","False" "chart_cz_343000","Daň z přidané hodnoty","343000","liability_current","False" -"chart_cz_343115","DPH snížená sazba vstup","343115","asset_current","False" +"chart_cz_343112","DPH snížená sazba vstup","343112","asset_current","False" +"chart_cz_343115","DPH snížená sazba vstup (15 %)","343115","asset_current","False" "chart_cz_343121","DPH základní sazba vstup","343121","asset_current","False" -"chart_cz_343215","DPH snížená sazba výstup","343215","liability_current","False" +"chart_cz_343212","DPH snížená sazba výstup","343212","liability_current","False" +"chart_cz_343215","DPH snížená sazba výstup (15 %)","343215","liability_current","False" "chart_cz_343221","DPH základní sazba výstup","343221","liability_current","False" "chart_cz_345000","Ostatní daně a poplatky","345000","liability_current","False" "chart_cz_346000","Dotace ze státního rozpočtu","346000","liability_current","False" "chart_cz_347000","Ostatní dodace","347000","liability_current","False" "chart_cz_349000","Spojovací účet k DPH","349000","liability_current","False" -"chart_cz_351000","Pohledávky – ovládaná nebo ovládající osoba","351000","liability_current","False" +"chart_cz_351000","Pohledávky – ovládaná nebo ovládající osoba","351000","asset_current","False" "chart_cz_352000","Pohledávky – podstatný vliv","352000","asset_current","False" "chart_cz_353000","Pohledávky za upsaný základní kapitál","353000","asset_current","False" -"chart_cz_354000","Pohledávky za společníky při úhradě ztráty","354000","equity","False" +"chart_cz_354000","Pohledávky za společníky při úhradě ztráty","354000","asset_current","False" "chart_cz_355000","Ostatní pohledávky za společníky obchodní korporace","355000","asset_current","False" "chart_cz_358000","Pohledávky za společníky združenými ve společnosti","358000","asset_current","False" "chart_cz_361000","Závazky – ovládaná nebo ovládající osoba","361000","liability_current","False" @@ -136,9 +141,9 @@ "chart_cz_384000","Výnosy příštích období","384000","liability_current","False" "chart_cz_385000","Příjmy příštích období","385000","asset_current","False" "chart_cz_388000","Dohadné účty aktivní","388000","asset_current","False" -"chart_cz_389000","Dohadné účty pasivní","389000","asset_current","False" +"chart_cz_389000","Dohadné účty pasivní","389000","liability_current","False" "chart_cz_391000","Opravná položka k pohledávkám","391000","asset_current","False" -"chart_cz_395000","Vnitřní zúčtování","395000","liability_current","False" +"chart_cz_395000","Vnitřní zúčtování","395000","asset_current","False" "chart_cz_398000","Spojovací účet při společnosti (sdružení)","398000","liability_current","False" "chart_cz_411000","Základní kapitál","411000","equity","False" "chart_cz_412000","Ážio","412000","equity","False" @@ -153,18 +158,22 @@ "chart_cz_423000","Statutární fondy","423000","equity","False" "chart_cz_424000","Ostatní fondy ze zisku","424000","equity","False" "chart_cz_426000","Jiný výsledek hospodáření minulých let","426000","equity","False" +"chart_cz_427000","Ostatní fondy","427000","equity","False" "chart_cz_428000","Nerozdělený zisk minulých let","428000","equity","False" "chart_cz_429000","Neuhrazená ztráta minulých let","429000","equity","False" "chart_cz_431000","Výsledek hospodaření v schvalovacím řízení","431000","equity_unaffected","False" "chart_cz_432000","Zálohy na podíly na zisku","432000","equity","False" "chart_cz_451000","Rezervy podle zvláštních právních předpisů","451000","equity","False" +"chart_cz_452000","Rezerva na důchody a podobné závazky","452000","equity","False" "chart_cz_453000","Rezerva na daň z příjmů","453000","equity","False" "chart_cz_459000","Ostatní rezervy","459000","equity","False" "chart_cz_461000","Dlouhodobé úvěry","461000","equity","False" -"chart_cz_471000","Dlouhodobé závazky – ovládaná nebo ovládající osoba","471000","liability_current","False" -"chart_cz_472000","Dlouhodobé závazky – podstatný vliv","472000","liability_current","False" +"chart_cz_471000","Dlouhodobé závazky – ovládaná nebo ovládající osoba","471000","liability_non_current","False" +"chart_cz_472000","Dlouhodobé závazky – podstatný vliv","472000","liability_non_current","False" "chart_cz_473000","Emitované dluhopisy","473000","liability_non_current","False" -"chart_cz_474000","Závazky z nájmu a pachtu","474000","liability_current","False" +"chart_cz_473100","Vydané dlouhodobé dluhopisy","473100","liability_non_current","False" +"chart_cz_473200","Vydané krátkodobé dluhopisy","473200","liability_non_current","False" +"chart_cz_474000","Závazky z nájmu a pachtu","474000","liability_non_current","False" "chart_cz_475000","Dlouhodobé přijaté zálohy","475000","liability_non_current","False" "chart_cz_478000","Dlouhodobé směnky k úhradě","478000","liability_non_current","False" "chart_cz_479000","Ostatní dlouhodobé závazky","479000","liability_non_current","False" @@ -209,9 +218,9 @@ "chart_cz_562000","Úroky","562000","expense","False" "chart_cz_563000","Kursové ztráty","563000","expense","False" "chart_cz_564000","Náklady na přecenění cenných papírů","564000","expense","False" -"chart_cz_565000","Náklady z finančního majetku","565000","expense","False" -"chart_cz_566000","Náklady z derivátových operací","566000","expense","False" -"chart_cz_567000","Mimořádné finanční náklady","567000","expense","False" +"chart_cz_565000","Poskytnuté dary ve finanční oblasti","565000","expense","False" +"chart_cz_566000","Náklady z finančního majetku","566000","expense","False" +"chart_cz_567000","Náklady z derivátových operací","567000","expense","False" "chart_cz_568000","Ostatní finanční náklady","568000","expense","False" "chart_cz_569000","Manka a škody na finančním majetku","569000","expense","False" "chart_cz_574000","Tvorba a zúčtování finančních rezerv","574000","expense","False" @@ -226,32 +235,36 @@ "chart_cz_588000","Aktivace dlouhodobého hmotného majetku","588000","expense","False" "chart_cz_591000","Daň z příjmů splatná","591000","expense","False" "chart_cz_592000","Daň z příjmů odložená","592000","expense","False" -"chart_cz_593000","Tvorba a zúčtování rezervy na daň z příjmů","593000","expense","False" +"chart_cz_593000","Daň z příjmů z mimořádné činnosti - splatná","593000","expense","False" "chart_cz_595000","Dodatečné odvody daně z příjmů","595000","expense","False" "chart_cz_596000","Převod podílu na výsledku hospodaření společníkům v.o.s. a komplementářům k.s.","596000","expense","False" "chart_cz_597000","Převod provozních nákladů","597000","expense","False" "chart_cz_598000","Převod finančních nákladů","598000","expense","False" -"chart_cz_599000","Náklady hospodářských středisek","599000","expense","False" +"chart_cz_599000","Změna stavu rezervy na daň z příjmů","599000","expense","False" "chart_cz_601000","Tržby za vlastní výrobky","601000","income","False" "chart_cz_602000","Tržby z prodeje služeb","602000","income","False" "chart_cz_604000","Tržby za zboží","604000","income","False" "chart_cz_641000","Tržby z prodeje dlouhodobého nehmotného a hmotného majetku","641000","income","False" "chart_cz_642000","Tržby z prodeje materiálu","642000","income","False" -"chart_cz_644000","Smluvní pokuty a úroky z prodlení","644000","income_other","False" -"chart_cz_646000","Výnosy z odepsaných pohledávek","646000","income_other","False" -"chart_cz_647000","Mimořádné provozní výnosy","647000","income_other","False" -"chart_cz_648000","Ostatní provizní výnosy","648000","income_other","False" +"chart_cz_643000","Přijaté dary v provozní oblasti","643000","income","False" +"chart_cz_644000","Smluvní pokuty a úroky z prodlení","644000","income","False" +"chart_cz_645000","Výnosy z postoupených pohledávek","645000","income","False" +"chart_cz_646000","Výnosy z odepsaných pohledávek","646000","income","False" +"chart_cz_647000","Mimořádné provozní výnosy","647000","income","False" +"chart_cz_648000","Ostatní provozní výnosy","648000","income","False" +"chart_cz_649000","Odpis záporného goodwillu a zúčtování oprávky k oceň. rozdílu k nabytému majetku","649000","income","False" "chart_cz_661000","Tržby z prodeje cenných papírů a podílů","661000","income","False" -"chart_cz_662000","Úroky","662000","income_other","False" -"chart_cz_663000","Kurzové zisky","663000","income_other","False" -"chart_cz_664000","Výnosy z přecenění cenných papírů","664000","income_other","False" -"chart_cz_665000","Výnosy z finančního majetku","665000","income_other","False" -"chart_cz_666000","Výnosy z derivátových operací","666000","income_other","False" -"chart_cz_667000","Mimořádné finanční výnosy","667000","income_other","False" -"chart_cz_668000","Ostatní finanční výnosy","668000","income_other","False" -"chart_cz_697000","Převod provozních výnosů","697000","income_other","False" -"chart_cz_698000","Převod finančních výnosů","698000","income_other","False" -"chart_cz_699000","Výnosy hospodářských středisek","699000","income_other","False" +"chart_cz_662000","Úroky","662000","income","False" +"chart_cz_663000","Kurzové zisky","663000","income","False" +"chart_cz_664000","Výnosy z přecenění cenných papírů","664000","income","False" +"chart_cz_665000","Výnosy z dlouhodobého finančního majetku","665000","income","False" +"chart_cz_666000","Výnosy z krátkodobého finančního majetku","666000","income","False" +"chart_cz_667000","Výnosy z derivátových operací","667000","income","False" +"chart_cz_668000","Ostatní finanční výnosy","668000","income","False" +"chart_cz_669000","Přijaté dary ve finanční oblasti","669000","income","False" +"chart_cz_697000","Převod provozních výnosů","697000","income","False" +"chart_cz_698000","Převod finančních výnosů","698000","income","False" +"chart_cz_699000","Výnosy hospodářských středisek","699000","income","False" "chart_cz_701000","Počáteční účet rozvažný","701000","off_balance","False" "chart_cz_702000","Konečný účet rozvažný","702000","off_balance","False" "chart_cz_710000","Účet zisků a ztrát","710000","off_balance","False" diff --git a/addons/l10n_cz/data/template/account.fiscal.position-cz.csv b/addons/l10n_cz/data/template/account.fiscal.position-cz.csv index a1db7a6375a..26103212553 100644 --- a/addons/l10n_cz/data/template/account.fiscal.position-cz.csv +++ b/addons/l10n_cz/data/template/account.fiscal.position-cz.csv @@ -3,6 +3,8 @@ "fp_intra_private","2","Obchody s EU konzument","1","","","base.europe","","" "fiscal_position_template_2","3","Obchody s EU","1","1","","base.europe","vyc_tuz_21","vyc_dod_eu" "","","","","","","","vyc_tuz_15","vyc_dod_eu" +"","","","","","","","vyc_tuz_12","vyc_dod_eu" "","","","","","","","vyc_tuz_0","vyc_dod_eu" "","","","","","","","vsc_tuz_21","vsc_nad_eu" "","","","","","","","vsc_tuz_15","vsc_nad_eu" +"","","","","","","","vsc_tuz_12","vsc_nad_eu" diff --git a/addons/l10n_cz/data/template/account.tax-cz.csv b/addons/l10n_cz/data/template/account.tax-cz.csv index 33439bf72e0..2958a894082 100644 --- a/addons/l10n_cz/data/template/account.tax-cz.csv +++ b/addons/l10n_cz/data/template/account.tax-cz.csv @@ -7,6 +7,10 @@ "","","","","","","","","","tax","invoice","chart_cz_343215","" "","","","","","","","","","base","refund","","" "","","","","","","","","","tax","refund","chart_cz_343215","" +"vyc_tuz_12","DPH na výstupu 12%","","12%","12.0","percent","sale","0","tax_group_vat_12","base","invoice","","" +"","","","","","","","","","tax","invoice","chart_cz_343212","" +"","","","","","","","","","base","refund","","" +"","","","","","","","","","tax","refund","chart_cz_343212","" "vyc_tuz_0","DPH na výstupu 0%","","0%","0.0","percent","sale","","tax_group_vat_0","base","invoice","","" "","","","","","","","","","tax","invoice","","" "","","","","","","","","","base","refund","","" @@ -19,6 +23,10 @@ "","","","","","","","","","tax","invoice","chart_cz_343115","" "","","","","","","","","","base","refund","","" "","","","","","","","","","tax","refund","chart_cz_343115","" +"vsc_tuz_12","DPH na vstupu 12%","","12%","12.0","percent","purchase","0","tax_group_vat_12","base","invoice","","" +"","","","","","","","","","tax","invoice","chart_cz_343112","" +"","","","","","","","","","base","refund","","" +"","","","","","","","","","tax","refund","chart_cz_343112","" "vyc_dod_eu","Dodání do EU","","0%","0.0","percent","sale","","tax_group_vat_0","base","invoice","","" "","","","","","","","","","tax","invoice","","" "","","","","","","","","","base","refund","","" diff --git a/addons/l10n_cz/data/template/account.tax.group-cz.csv b/addons/l10n_cz/data/template/account.tax.group-cz.csv index 79094ed87cf..f16e9760898 100644 --- a/addons/l10n_cz/data/template/account.tax.group-cz.csv +++ b/addons/l10n_cz/data/template/account.tax.group-cz.csv @@ -1,4 +1,5 @@ "id","name","country_id" "tax_group_vat_21","DPH 21%","base.cz" "tax_group_vat_15","DPH 15%","base.cz" +"tax_group_vat_12","DPH 12%","base.cz" "tax_group_vat_0","DPH 0%","base.cz" diff --git a/addons/l10n_cz/migrations/1.1/end-migrate_update_taxes.py b/addons/l10n_cz/migrations/1.1/end-migrate_update_taxes.py new file mode 100644 index 00000000000..b61fc4f72b2 --- /dev/null +++ b/addons/l10n_cz/migrations/1.1/end-migrate_update_taxes.py @@ -0,0 +1,8 @@ +# Part of Odoo. See LICENSE file for full copyright and licensing details. +from odoo import api, SUPERUSER_ID + + +def migrate(cr, version): + env = api.Environment(cr, SUPERUSER_ID, {}) + for company in env['res.company'].search([('chart_template', '=', 'cz')]): + env['account.chart.template'].try_loading('cz', company)