Read your cash book (tax records)

The cash book (peněžní deník) is the main record for tax records (daňová evidence). It counts income when you're paid and costs when you pay them, not when the invoice is written.

Example: you invoice 12 100 Kč on 20 December and the client pays on 5 January. The payment appears in the cash book on 5 January, so it counts towards next year's income.

Before you start

Available on Solo and up. You only see the cash book when your regime is Tax records (Daňová evidence) or Flat-rate tax. On double-entry bookkeeping you have a Journal instead. Your regime is set under Settings → Accounting → Regime & method.

Open the cash book

1. 1
   Click Accounting in the left sidebar. Under Books, click Cash Book.
2. 2
   It opens on your current accounting year. To look at another stretch, change From and To.
3. 3
   Each row is one payment: Date, Doc (the document number), Partner, Description, then the amount under Income or Expense, and any VAT under VAT out or VAT in.
4. 4
   Below the table are the totals: Total income, Total expense, Net cash, Taxable income, Deductible expense and VAT out / in.

What fills it

You don't type into the cash book. It's built from what you record elsewhere:

Income: every payment recorded on your invoices, whether you clicked Mark as Paid or it came from the bank feed, including deposits and part-payments, plus commissions you've received.

Costs: your expenses and received invoices. An expense counts on its Paid on date if you switched on Paid; if you didn't, it counts on the expense's own Date.

Your income-tax return under Tax Forms takes its business income and costs from these figures.

If something doesn't work

“No cash movements in this period.”: nothing was paid in or out between From and To. An invoice you've sent but haven't been paid for won't appear until it's paid.

A note says some foreign-currency documents are not in these totals: the Czech National Bank rate for that day isn't published yet, or a foreign payment has no invoice in its own currency. They're added once the app has a koruna value.

No Cash Book in the menu: your regime is Double-entry bookkeeping, or you're on Free.