Build Slovak Corporate Income Tax Return (DPPO XML)

Skill: Convert a CIT computation into a Slovak corporate income tax return

Region: Slovakia (Slovensko) Category: Tax — Corporate Does: Takes a company's annual tax computation and assembles the DPPO (daňové priznanie k dani z príjmov právnickej osoby) XML for electronic filing to the Finančná správa via the eDane application / portal. Spec: Finančná správa — corporate income tax return XML schema (current DPPO version, tax period 2025)

The DPPO is the annual corporate income tax return: it starts from the accounting result, applies tax adjustments (pripočítateľné / odpočítateľné položky), deducts loss carry-forwards, computes tax at the applicable rate, and settles against advances paid. Filing is electronic for accounting-act entities. It reconciles with the statutory financial statements filed to RÚZ. Element names below follow the DPPO form, not a verbatim XSD.

When this applies

• A legal person files the DPPO within 3 months after the end of the tax period (typically by 31 March for a calendar-year taxpayer), with up to +3 (or +6 for foreign-income) months by notified extension.
• A corrective (opravný) return supersedes one filed before the deadline; an amending (dodatočné) return corrects an already-filed period.
• The tax and any balance are due by the filing deadline; advances depend on the prior-year tax liability.

Structure (FORM → XML)

Hlavička / header   DIČ, tax period (rok / od-do), return type (riadne/opravné/dodatočné)
Identifikácia       company name, sídlo, IČO, SK NACE
Výsledok hospodárenia   accounting profit/loss before tax
Úpravy základu dane     additions (pripočítateľné): non-deductible expenses, excess provisions...
                        deductions (odpočítateľné): exempt income, prior-taxed items...
Odpočet straty          loss carry-forward set-off (subject to current cap)
Základ dane             taxable base after adjustments and loss relief
Daň                     base × applicable CIT rate
Úľavy / zápočet         reliefs, foreign-tax credit, R&D super-deduction
Preddavky               advances paid during the period
Vysporiadanie           tax to pay / overpayment after advances
Prílohy                 attachments / supplementary schedules

Data rules

• Apply the CIT rate band for the 2025 period by taxable income — confirm current thresholds and rates (a reduced rate applies to small taxpayers under a revenue threshold; a higher rate applies above a large-income threshold).
• Loss carry-forward is deductible subject to the statutory annual cap and time limit — verify the current limit.
• Tax base = accounting result + additions − deductions − loss relief; result must be internally consistent across schedules.
• Reconcile with the RÚZ financial statements: accounting result and revenue must tie to the filed statements.
• Amounts in EUR to cent precision; advances netted to a single balance payable or refundable.

Worked example (outline)

Hlavička: DIČ=2020123456, period 2025, type=riadne
Accounting profit:        120,000.00
+ non-deductible:          10,000.00
− exempt income:            5,000.00
− loss carry-forward:      25,000.00
Tax base:                 100,000.00
Tax (apply 2025 rate):     ... 
− advances paid:           18,000.00
Balance to pay/refund:     ...

Emitted as the DPPO XML and submitted via eDane; accounting result ties to the RÚZ financial statements.

Validation checklist

• Current DPPO schema for the 2025 tax period; return type correct
• DIČ, IČO, period and SK NACE correct
• Additions/deductions consistent; loss relief within current cap
• Correct 2025 CIT rate applied per income band; reliefs/credits valid
• Advances netted; balance to pay/refund computed
• Reconciles with RÚZ financial statements (result, revenue)
• EUR amounts; filed electronically within 3 months (or extended deadline)

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (financnasprava.sk) guidance before use.