Assigning bookkeeping accounts (SKR03/SKR04)

Overview

So that your tax advisor can post the DATEV posting batch without any rework, Kyvento assigns a revenue account to every invoice line item. You maintain this mapping directly on the product – split across four tax scenarios. If the fields are left empty, sensible default accounts from SKR03 or SKR04 apply.

Maintaining revenue accounts on the product

In the product form (when creating or editing a product), you'll find the "DATEV accounts (revenue accounts)" section with four fields. Which account applies is decided per invoice based on the customer's tax status:

• "Domestic" – the standard case for taxable sales in Germany
• "EU B2B" – intra-Community services to businesses (reverse charge)
• "EU B2C" – sales to EU private customers (OSS scheme)
• "Third country" – tax-exempt sales outside the EU

Default accounts when nothing is stored

Empty fields are no problem: the DATEV export then falls back to the system defaults of the respective chart of accounts.

• SKR03: Domestic 8400, EU B2B 8336, EU B2C 8400, Third country 8338
• SKR04: Domestic 4400, EU B2B 4336, EU B2C 4400, Third country 4338

Custom accounts pay off as soon as your tax advisor wants to analyze revenue separated by product line – for example a dedicated account per plan family. In any case, coordinate the account numbers with your tax advisor's office.

Debtors: the customer number

There is no separate debtor account field on the customer – in the posting batch, the customer number from Kyvento serves as the contra account (debtor). Kyvento assigns customer numbers automatically via its own number range; you can adjust the format and starting value under Settings → Number ranges before the first customers are created.

Recommended setup

1. Clarify the chart of accounts with your tax advisor – the export via the Exports page uses SKR03; SKR04 is also possible via the API (see "Setting up the DATEV export").
2. Enter the four revenue accounts per product – or deliberately use the default accounts.
3. Generate a test export and have your tax advisor import it as a trial run.

Good to know

• The accounts affect only the DATEV export – they have no influence on invoicing, tax calculation or amounts.
• Which of the four scenarios applies follows automatically from your tax configuration and the customer data (country, VAT ID) – details in the article "Charging VAT correctly".

Next steps

• Generate and hand over the posting batch – see "Setting up the DATEV export"
• Check the number range for customer numbers – see "Invoice numbers: gapless and sequential"