Module
Accounting
Double-entry bookkeeping under German rules: SKR03 or SKR04, entries locked once posted, the VAT return computed from the journal, a DATEV batch for the accountant. For companies that keep their own books.
See it instead of reading it
Recorded in the running product, with real data — not an animation.
What the module does
Chart of accounts: SKR03, SKR04 or IT
The chart is seeded from a template: SKR03, SKR04 or the Italian standard.
Accounts that already exist stay untouched, the template only fills what is missing, and the two German charts bring their tax keys (Steuerschlüssel) with them.
Posted entries are locked, §146 AO
On posting, the database hands out a running document number per company with no gaps.
From then on header and lines are immutable: no edit, no delete, a reversal only.
The rule sits in the database, not in the screen.
VAT return computed from the journal
The UStVA carries the code numbers of the 2026 BMF form
- Kz 81/86/48
- 41/43/60
- 84/85
- 46/47
- 89/93
- input tax split across Kz 66/67/61
- the amount due in Kz 83
Which tax key feeds which figure is held as data, not written into the code.
Cash accounting §20 and reverse charge §13b
On the sales side §20 UStG is computed as money comes in: part payments pro rata, overpayments capped at one hundred per cent, a §17 correction booked as a negative in the right period.
Reverse charge posts two counter lines with no cash effect, keeping Abs. 1 (Kz 46/47) apart from Abs. 2 (Kz 84/85) and the supplier side in Kz 60.
DATEV export, EXTF batch
CSV in format category 21, version 700
- CP1252
- semicolons
- decimal comma
- CRLF line endings
Advisor and client number and the account length come from your settings, and split entries carry a contra account, otherwise the import turns them away.
Year end: EÜR, P&L, balance sheet
P&L under §275 HGB in the total cost method, balance sheet under §266 HGB, and the EÜR as business income minus business expenses, as a PDF on your letterhead.
The module also states which of the three is the statutory one for your regime and which stay internal views.
The §19 UStG small-business thresholds, 25.000 euro last year and 100.000 euro in the current one, run along with a warning at eighty per cent.
Entries that come from the other modules
Sales invoice, purchase order and purchase invoice, payslip, rent and five fleet items (fuel, maintenance, insurance, costs and fines) write their own draft entry, using the debit and credit accounts you map per company.
VAT is split out per rate and a check keeps duplicates away.
Bank: CSV, PSD2, matching
Statements come in as CSV, with German column headers (Buchungstag, Betrag, Verwendungszweck) and German number format.
A direct bank connection runs over PSD2 open banking with GoCardless, and the match against open items arrives as a proposal.
The entry, written from one sentence
You write what happened in one sentence and the double entry comes back: debit, credit, VAT, date.
The AI picks only from your own chart of accounts and sees the last fifteen posted entries, so the same case is booked the same way twice.
What comes back is a draft: you post it yourself, and the §146 AO lock applies from the posting, not before.
Photograph the receipt, let the entry be proposed
Upload a photo or a PDF
- text recognition works in four languages
- and from it the AI reads the date
- the vendor
- the amount
- the tax amount
- rate
- the currency
- the document number
- the single lines
It proposes the accounts as well, again only from your chart.
You check, you confirm, and the receipt stays attached to the entry.
What does not add up is flagged
Duplicate entries with the same date, amount and text, amounts that fall out of line, payments still open, and entries without a tax key.
The message is written in the language of your company, not in the language of the software.
On the bank statement the AI also says which payment belongs to which journal line; the matching is yours to confirm.
Reminder, second notice, final notice
Three levels with ready texts in German, Italian, English and French, sent from the list of open items.
Every send is in the log: when, to whom, which level.
The aging list shows beforehand what has been outstanding for 30, 60 or 90 days.
Cash forecast, and budget against actual
The forecast runs from 30 to 365 days and starts from the bank balance, not from open receivables: otherwise a company sees money nobody has transferred yet.
With at least three months of statements it computes on real payments, otherwise on revenue and costs, and it states which of the two bases it used.
Next to it, budget against actual, account by account.
The flow, step by step
- Pick the chart of accounts, SKR03, SKR04 or the Italian standard, and load the template.
- Map the accounts: per company you set the debit and credit account for sales, payroll, rent and the five fleet items. From there the drafts write themselves.
- Read in the bank statement, by CSV or over the bank connection, and match the payments against open items.
- Check the drafts and post them. Posting hands out the document number; after that only a reversal corrects.
- At month end compute the VAT return and download the file; at year end the EÜR, or the P&L and the balance sheet.
- Hand the batch to your accountant as a DATEV file.
Frequently asked questions
Can my accountant take the entries over?
Yes, through the DATEV batch. The export is an EXTF file, format category 21, version 700, CP1252 with semicolons and a decimal comma. Advisor and client number and the account length are set once, and split entries carry a contra account, which is what the import insists on.
I posted an entry that was wrong.
You reverse it. The database refuses to change or delete a posted entry, which is what §146 AO asks for, and the running number per company stays without gaps. The reversal remains visible, and that is the point.