Financial code lists
Pre-accounting entries, tax types and expense categories, which determine how received documents are classified, approved and exported.
Three code lists determine how received documents in Purchase invoices are classified, who approves them and how they are passed on to accounting. You will find them in the menu under Settings → General:
- Pre-accounting - accounting pre-assignments (Czech předkontace, a predefined accounting entry) for export to accounting,
- Tax types - DPH (VAT) classification for export to accounting,
- Expense categories - expense categories and subcategories, their calculation and approvers.
When a new company is created, it gets a default set of all three code lists, which you adjust to your needs. Who can see the code lists is controlled by the Role for the Pre-accounting, Tax types and Expense categories modules. Pre-accounting entries and tax types are created, edited and deleted by the administrator and users with the editace (edit) level for the module (with the editace vlastních (edit own) level, they edit and delete only the records they created themselves). With the čtení (read) level, you can only view them; the app rejects saving any change.
Pre-accounting
The list contains the Zkratka (Code) and Název (Name) of each pre-accounting entry. With the Přidat předkontaci (Add pre-accounting entry) button you create a new one (fields Zkratka and Název předkontace (Pre-accounting name)), clicking a row lets you edit it. You can delete entries you do not need one by one or in bulk.
You select the pre-accounting entry for each expense in the Předkontace (Pre-accounting) field. When exporting to the POHODA accounting software, the code is passed on as the pre-accounting entry of the document, so it should match the pre-accounting entries you have in your accounting. When a document is read by AI, the AI tries to suggest a pre-accounting entry from this list on its own.
Tax types
The list contains the Zkratka, Název and Typ (Type). With the Přidat typ daně (Add tax type) button you create a new one; you select the type from these options:
- Tuzemské plnění (Domestic supply),
- Přenesená daňová povinnost (daň přizná příjemce) (Reverse charge, the recipient declares the tax),
- Nezahrnovat do přiznání DPH (neplátce) (Do not include in the VAT return, non-payer).
The tax type is assigned to an expense automatically according to the tax type of the document; the row with the POHODA code for the given meaning takes precedence: an expense with standard VAT gets the type with the code PD, with a tax base over 10,000 Kč PDB2 (if such a type is in the list), an expense under the reverse charge PDpdp and an expense from a non-payer PN. The code determines the VAT classification in the export to POHODA: a reverse-charge expense goes to POHODA with its own classification and the base in the tax rate (POHODA self-assesses the tax), an expense from a non-payer as a document outside the VAT return. Until 28 September 2026, the labels of the Přenesená (Reverse charge) and Neplátce (Non-payer) types had the opposite meaning and reverse-charge expenses were sent to POHODA outside the VAT return; check the first export after this change with your accountant.
The codes of pre-accounting entries and tax types in the export must match the code lists of your accounting software. Agree with your accountant before you change them.
Expense categories
The list shows the Název of the category, its Podkategorie (Subcategories) and Typ výpočtu (Calculation type). Only the administrator creates, edits and deletes categories (button Přidat nákladovou kategorii (Add expense category)), others can only view them.
Creating a category
- In Settings → General → Expense categories, click Přidat nákladovou kategorii.
- Fill in the Název kategorie (Category name) and choose the Typ výpočtu nákladu (Expense calculation type).
- Select the Schvalovatel (Approver) of the category. For the Stavba (Project) type, this field is not filled in, the site manager always approves.
- Add subcategories with the Přidat podkategorii (Add subcategory) button. For each one you can set the Půjčovna (Rental) and Výchozí (Default) switches and (except in categories of the Stavba type) its own Schvalovatel.
- Save.
Expense calculation type
| Type | Use |
|---|---|
| Provozní náklady (Operating costs) | A one-off company expense. |
| Provozní náklady do více dní (Operating costs over several days) | An expense spread over a period. In the expense you enter Náklad od (Cost from) and Náklad do (Cost to). |
| Stavba (Project) | A cost for a specific project. In the expense you select the project and the construction category, the site manager approves. |
| Mzdy (Wages) | Wage costs. |
Category and subcategory approver
The approver receives the expenses classified in the category for approval. If the subcategory also has an approver, that approver takes precedence over the category approver. The same rule applies to the Vedoucí kategorie (Category leader) step in approval rules, see Approval of purchase invoices.
Subcategory switches
- Výchozí - after you select the category in an expense, this subcategory is prefilled automatically. It can be turned on for only one subcategory.
- Půjčovna - expense items in this subcategory are linked to a rented machine and the unit is prefilled as day. See Rented machines.