Chart of accounts

Overview

The chart of accounts is the basis of every DATEV export: it decides which account a turnover posts to, which cost center travels along and which tax key ends up in the posting batch. This page keeps all of that in three tabs behind a single menu entry — ledger accounts, cost centers and assignment rules. The selected tab is part of the address (?tab=accounts, ?tab=cost-centers, ?tab=rules), so it can be linked to.

If nothing is set up yet, a note appears at the top: without a chart of accounts the export posts everything to the four default accounts. That works, but it is worthless to your tax adviser.

All three tabs are plain master-data maintenance: a list with an add button on top and edit and delete per row. There is no search here — the lists are deliberately short.

Core tasks

Install a starter chart. The button in the top right opens a small dialog: pick SKR03 (process layout) or SKR04 (balance sheet layout), plus the question whether the DATEV default accounts should be updated. Installing is a starter selection, not a complete SKR — and it overwrites nothing: accounts and rules that already exist stay untouched. The confirmation says how many ledger accounts and assignment rules were created; the three tabs then show the new state without a page reload. Before going live, reconcile the result with your tax adviser.

Maintain ledger accounts. The account number is the identity — in DATEV as well. An automatic account carries its own tax rate; there the BU key stays empty, because DATEV derives the tax from the account.

Keep cost centers and cost objects. Both live in the same tab and differ only by kind: KOST1 answers "where did it arise?", KOST2 "what for?". A parent entry serves reporting only — postings always go to the leaf level.

Define assignment rules. A rule answers: which account carries turnover of this kind? The most specific rule wins; only at equal specificity does the order value decide, and there lower means earlier. Specificity is computed by the system and only displayed.

Fields in detail

The What it does column says what changes in the system — not what the field is called. The name behind the label is the API field: the same entry runs under that name through automation, import and AI tools.

Ledger account

Field	Required	Values / format	What it does
Number `number`	yes	digits	The identity of the account, in DATEV too. It appears in the posting batch and should not change after the first handover.
Name `name`	yes	text	The plain text in selection and preview.
Account type `type`	yes	revenue, expense/purchases, assets, liabilities, receivables, payables, cash, bank, other	Classifies the account and governs where it is offered for selection.
Tax rate `taxRatePercent`	no	percentage with a dot, e.g. 19.00	The fixed rate of the account. Leave empty if the account has no fixed rate.
Tax category `taxCategory`	no	regular, reduced, exempt	Coarse classification used by rule selection.
BU key `buKey`	no	text	The DATEV tax key of the posting. Stays empty on automatic accounts.
Automatic account `isAutomatic`	no	yes/no	The account carries its own tax rate (SKR03 8400/3400) — DATEV then derives the tax from it.
SKR `skr`	no	03 or 04	Which chart the account came from. Provenance only.
KOST1 required `costCenterRequired`	no	yes/no	Postings to this account without a cost center are reported by the export preview.
Active `active`	no	yes/no	Off means: no longer offered for selection. Existing postings stay.
Note `notes`	no	text	Internal remark, appears in no export.

Cost center and cost object

Field	Required	Values / format	What it does
Number `number`	yes	text	The identifier that travels into the posting batch.
Name `name`	yes	text	The plain text in selection and reporting.
Kind `kind`	yes	cost center (KOST1) or cost object (KOST2)	Decides which of the two DATEV fields the value is written to.
Parent `parentUlid`	no	ULID of an existing entry	For reporting only — postings always go to the leaf level.
Active `active`	no	yes/no	Off means: no longer selectable.
Note `notes`	no	text	Internal remark.

Assignment rule

Field	Required	Values / format	What it does
Name `name`	yes	text	What the rule is for — the only text you will recognise it by later.
Direction `direction`	yes	revenue or expense	Whether the rule applies to the outgoing or the incoming side.
Ledger account `account`	yes	account number	The account the rule posts to.
Tax area `taxArea`	no	all, domestic, EU business (VAT ID), EU consumer (OSS), third country	Narrows the rule to one tax case. The narrower, the more specific — and the sooner it wins.
Tax category `taxCategory`	no	all, regular, reduced, exempt, margin scheme (section 25a)	A second narrowing of the same kind. "Margin scheme" carries the revenue accounts you agree with your tax adviser — one rule for the cost share (rate 0) and one for the margin (standard rate).
Tax rate `taxRatePercent`	no	percentage with a dot	Leave empty if the rule should apply to every rate.
BU key `buKey`	no	text	Overrides the tax key for postings made by this rule.
Cost center `costCenter`	no	number of a cost center	The KOST1 the rule adds.
Cost object `costObject`	no	number of a cost object	The KOST2 the rule adds.
Order `priority`	no	number, default 100	Only decides ties at equal specificity; lower means earlier.
Active `active`	no	yes/no	Off means: the rule is skipped during account determination.

Install a starter chart

Field	Required	Values / format	What it does
Chart of accounts `skr`	yes	03 or 04	Which chart is created as the starter selection.
Update default accounts `updateSettings`	no	yes/no	Sets the DATEV default accounts to match the chart — but only where the factory value is still in place.

Only via interface and automation

Field	Values / format	What it does
`brandId`	one of your brands	Binds an account, cost center or rule to a brand. Empty means: valid for all brands. The forms carry no field for it.
`productCategoryUlid`	ULID of a product category	Narrows an assignment rule to a product group and thereby raises its specificity.

Settings & permissions

Module module.accounting must be active; otherwise the page does not exist.
accounting.ledger_account.view to see the ledger accounts,

accounting.ledger_account.manage to maintain them — the same permission also opens the "Install chart of accounts" button.

accounting.cost_center.view and accounting.cost_center.manage for cost centers and

cost objects.

accounting.account_rule.view and accounting.account_rule.manage for the assignment

rules.

The three tabs are permissioned separately: whoever may only read sees the lists without add,

edit and delete buttons.

FAQ & troubleshooting

The note "no chart of accounts set up yet" stays. Then there are neither ledger accounts nor rules. Either install a starter chart or add the accounts by hand — until then the export posts to the four default accounts.

Installing reports zero created accounts. The numbers already exist. Installing is deliberately repeatable and overwrites nothing, so a second run creates nothing.

A rule does not take effect. Usually a more specific one wins: a rule with tax area and tax rate beats one without. The order value only decides at equal specificity.

DATEV reports a duplicate tax statement. Then an automatic account also carries a BU key. On automatic accounts that field stays empty.

The export preview reports missing cost centers. The account in question is marked "KOST1 required". Either supply the cost center through an assignment rule or drop the requirement on the account.

accounting.chart-of-accounts · Available from version 0.6.23