@fin.cx/chartdata

Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, and UStVA-Kennzahl mappings. Pure data plus a small lookup API — no database, no runtime dependencies.

This package is the data backbone for @fin.cx/skr (the bookkeeping core) and the upcoming filing packages: account→UStVA-Kennzahl mappings feed the Umsatzsteuer-Voranmeldung engine; HGB §266/§275 mappings and an E-Bilanz taxonomy mapping model land here as they are curated (A2/A3 milestones).

Issue Reporting and Security

For reporting bugs, issues, or security vulnerabilities, please visit community.foss.global/. This is the central community hub for all issue reporting. Developers who sign and comply with our contribution agreement and go through identification can also get a code.foss.global/ account to submit Pull Requests directly.

What This Package Provides

• Year-keyed SKR03 and SKR04 datasets (SKR03_2026, SKR04_2026)
• Automatikkonto functions (USt/VSt automatism incl. rate, tax-free accounts) with the allowed BU keys per account ('' or '40' on automatik accounts)
• Account→UStVA-Kennzahl mappings (ustva: { kennzahl, role: 'base' | 'tax' })
• Scenario-driven Kennzahlen (USTVA_SCENARIO_KENNZAHLEN) for igE and §13b Bemessungsgrundlagen that cannot be derived from a single account: Kz 46/47 (§13b Abs. 1), Kz 73/74 (§13b Abs. 2 Nr. 3, under the GrEStG) and Kz 84/85 (the other §13b Abs. 2 supplies)
• Account roles (accountRole) where an account's type and HGB position do not tell it apart from the others of its position: a fixed asset's sale proceeds (asset_sale_proceeds) and the book value of a disposed fixed asset (disposal_book_value), listed per chart by getAccountsByRole
• Securities accounts (Wertpapiere) with their securities role (securitiesRole): the holdings of fixed and current assets, their income, their sale (net for current assets, gross on a Finanzanlage's disposal accounts), the costs of a sale, write-downs and write-ups, the taxes withheld from their income and the margin interest, listed per chart by getAccountsBySecuritiesRole and found one by one with getSecuritiesAccount
• Payroll accounts with their payroll role (payrollRole): the pay and the flat wage taxes (GuV 6a), the employer's contributions (GuV 6b), the debts of a payroll until they are paid, the company-car benefit and the levy refunds, and the clearing account, one account per role, found with getPayrollAccount
• Expense accounts with their expense role (expenseRole): an employee's travel, the business's other expenses an employee lays out and claims back, and the Kreditkartenabrechnung, one account per role, found with getExpenseAccount
• DATEV's mark "HB" (commercialOnly): an account posted in the commercial balance sheet only
• The tax rule an income or expense account is kept for (taxRule): estg_3_40_kstg_8b on every account DATEV names "§ 3 Nr. 40 EStG bzw. § 8b … KStG", whose income DATEV's corporate-tax interface treats as tax-free and whose expenses as non-deductible; estg_4_7 on the expenses § 4 Abs. 7 EStG requires to be recorded apart that DATEV marks for no tax program (the deductible gifts and business meals)
• DATEV's marks for its tax programs (datevMarks: G Gewerbesteuer, K Körperschaftsteuer), read from the Kontenrahmen on every account, and hasTaxReturnFunction: an account a tax return acts on (a mark or a tax rule)
• Period roles (periodRole) for a booking of a closed year's period: the periodenfremde Aufwendungen and Erträge and the VAT of the posting year, the previous year and the earlier years, one account per role, found with getPeriodAccount; and the prior-year twins of the current-year tax accounts (priorYearAccounts)
• Account→Anlage EÜR mappings (euer) for the Einnahmenüberschussrechnung (§ 4 Abs. 3 EStG, § 60 Abs. 4 EStDV), with the lines of the 2025 and 2026 forms (ANLAGE_EUER_FORMS); every account maps or is excluded with its reason (euerExclusion)
• Individual accounts (Individualkonten): the books' own accounts on the numbers DATEV leaves free after an account, inheriting that account's mappings (BooksChart, individualAccountProblemsOf, freeNumbersOf), checked against the numbers the DATEV Kontenrahmen assigns and reserves (getDatevNumbers)
• Coverage introspection that fails loudly on mapping gaps
• Report metadata: an independently defined standard KER (bwaLine, BWA_LINES), balance-side rules (balanceRule), and explicit technical exclusions (hgb266Exclusion)
• Provenance on every record

Installation

pnpm add @fin.cx/chartdata

Usage

import {
  getChart,
  getAccount,
  getAccountsByRole,
  getMappingCoverage,
  USTVA_SCENARIO_KENNZAHLEN,
} from '@fin.cx/chartdata';

const chart = getChart('SKR03', 2026);

const revenue = getAccount('SKR03', 2026, '8400');
// { automatikFunction: { taxType: 'ust', ratePercent: 19 },
//   allowedBuKeys: ['', '40'], ustva: { kennzahl: 81, role: 'base' }, ... }

// before generating a UStVA: every used account must be mapped
const coverage = getMappingCoverage('SKR03', 2026, usedAccountNumbers, 'ustva');
if (coverage.missing.length > 0 || coverage.unknown.length > 0) {
  throw new Error(`UStVA mapping gaps: ${[...coverage.missing, ...coverage.unknown].join(', ')}`);
}

USTVA_SCENARIO_KENNZAHLEN.intraEuAcquisitionBaseStandard; // 89

// a fixed asset's disposal: DATEV states a book gain net under GuV 4 and a
// book loss under GuV 8, so the role tells the proceeds and the book value
// apart from the other income and expenses there
getAccount('SKR03', 2026, '8820')?.accountRole; // 'asset_sale_proceeds'
getAccount('SKR04', 2026, '6895')?.accountRole; // 'disposal_book_value'
getAccount('SKR03', 2026, '8400')?.accountRole; // undefined
getAccountsByRole('SKR04', 2026, 'disposal_book_value').map((account) => account.accountNumber);
// ['4855', '4856', '4857', '4858', '6895', '6896', '6897', '6898']

Securities

A booking of securities finds its account by the securities role and the tax rule; within a chart no two accounts share both. DATEV keeps an account under § 3 Nr. 40 EStG / § 8b KStG beside most ordinary ones (taxRule: 'estg_3_40_kstg_8b'); whether a dividend or a gain belongs there is the booking's decision, not the account's: a holding of less than 10 % at the start of the calendar year receives taxable dividends (§ 8b Abs. 4 KStG), while a share's sale gain falls under § 8b Abs. 2 KStG whatever the holding.

import { getSecuritiesAccount, getAccountsBySecuritiesRole } from '@fin.cx/chartdata';

getSecuritiesAccount('SKR04', 2026, 'holding_current')?.accountNumber; // '1510' Sonstige Wertpapiere
getSecuritiesAccount('SKR04', 2026, 'sale_gain_current', 'estg_3_40_kstg_8b')?.accountNumber; // '4906'
getSecuritiesAccount('SKR03', 2026, 'income_current')?.accountNumber; // '2654'
getSecuritiesAccount('SKR03', 2026, 'income_current', 'estg_3_40_kstg_8b')?.accountNumber; // '2655'
getSecuritiesAccount('SKR03', 2026, 'sale_costs_gain'); // null: DATEV keeps the costs of a sale only under § 8b
getAccountsBySecuritiesRole('SKR03', 2026, 'sale_proceeds_fixed_gain').map((account) => account.accountNumber);
// ['8838', '8839']: a Finanzanlage's sale stated gross, on the accounts of a fixed asset's disposal

| Role | What it books | SKR03 | SKR04 | | --- | --- | --- | --- | | holding_fixed, holding_fixed_shares, holding_fixed_bonds | Wertpapiere des Anlagevermögens (A.III.5) | 0525, 0530, 0535 | 0900, 0910, 0920 | | holding_current | Sonstige Wertpapiere (B.III.2) | 1348 | 1510 | | income_fixed / income_current | dividends, distributions, coupons (GuV 10 / 11) | 2620 (§ 8b 2625) / 2654 (§ 8b 2655) | 7010 (§ 8b 7014) / 7115 (§ 8b 7103) | | sale_gain_current / sale_loss_current | a current asset's sale, net (GuV 4 / 8) | 2725 (§ 8b 2726) / 2325 (§ 8b 2326) | 4905 (§ 8b 4906) / 6905 (§ 8b 6906) | | sale_proceeds_fixed_*, book_value_fixed_* | a Finanzanlage's sale, gross | 8838/8818, 2317/2312 (§ 8b 8839/8819, 2318/2313) | 4851/6891, 4857/6897 (§ 8b 4852/6892, 4858/6898) | | sale_costs_gain / sale_costs_loss | the costs of a sale under § 8b KStG | 4976 / 4977 | 6857 / 6858 | | writedown_fixed_lasting, writedown_fixed_temporary, writedown_current | write-downs (GuV 12) | 4870 (§ 8b 4871), 4866, 4875 (§ 8b 4876) | 7200 (§ 8b 7204), 7201, 7210 (§ 8b 7214) | | writeup_fixed, writeup_current, writeup | write-ups (GuV 4) | 2712, 2715, § 8b 2714 | 4912, 4915, § 8b 4914 | | capital_gains_tax, capital_gains_tax_soli | Kapitalertragsteuer and its Solidaritätszuschlag (GuV 14) | 2213, 2216 | 7630, 7633 | | foreign_withholding_tax, foreign_tax_exempt_income | foreign tax to credit or deduct; on income exempt at home (GuV 14) | 2219, 2218 | 7639, 7638 | | foreign_tax_refund | a foreign tax to be refunded (B.II.4) | 1542 | 1440 | | margin_interest | interest on a short-term debt (GuV 13) | 2110 | 7310 | | borrow_fees | interest-like expenses such as the fees of securities borrowed (GuV 13) | 2140 | 7330 | | writedown_other_current | a write-down of a current asset that is no security, usual amount: an option bought, a margin paid (GuV 8) | 4886 | 6910 | | expected_loss_provision | the provision for an expected loss from a pending transaction, a written option (B.3; HB) | 0976 | 3092 | | provision_release | the income of a provision released (GuV 4) | 2735 | 4930 |

None of them carries a tax function or a UStVA figure. DATEV marks the provision for an expected loss "HB" (commercialOnly): it is posted in the commercial balance sheet only, as § 5 Abs. 4a EStG allows none in the tax balance sheet; so do the write-downs of a Finanzanlage for a decline that does not last (SKR03 4866, SKR04 7201), which tax law allows only for a lasting one. In the Anlage EÜR the holdings are no part of the form (fixed assets reach it by their residual book value, current ones of § 4 Abs. 3 Satz 4 EStG by their cost when sold: deferred_current_asset); income and gains on sale are receipts free of VAT or not taxable for VAT (Kz 103), a loss on sale is cost at the sale (Kz 100), the costs of a sale other expenses (Kz 183), write-downs and write-ups values at a closing date (valuation), so are a provision and its release, the margin interest and interest-like expenses other debt interest (Kz 234), and the taxes on income a withdrawal (Kz 122, § 12 Nr. 3 EStG).

DATEV holds no account of its own for options bought or written, a future's variation margin, accrued interest bought with a bond, securities lent or sold short, the cash collateral of a loan of securities, the results of Termingeschäfte, a writer's premium earned, a short sale's result and the compensations paid on securities sold short. Their roles (options_held, variation_margin_paid, variation_margin_received, accrued_interest_claim, lending_claim, written_options, short_sale_obligations, collateral_received, termingeschaeft_gain, termingeschaeft_loss, stillhalter_income, short_sale_gain, short_sale_loss, compensation_paid) name no account of the standard charts: the books give them an individual account, or book them on the account of their position.

Payroll

A payroll run finds its accounts by the payroll role; within a chart each role names one account, and every role has its account in both standard charts. DATEV states each account's position beside it: the pay under "Löhne und Gehälter" (GuV 6a, § 275 Abs. 2 Nr. 6 a HGB), the employer's contributions under "Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung" (GuV 6b). DATEV's collective accounts (SKR03 4100, SKR04 6000 and 6100) keep their positions and take no role.

import { getPayrollAccount } from '@fin.cx/chartdata';

getPayrollAccount('SKR03', 2026, 'salaries')?.accountNumber; // '4120' Gehälter
getPayrollAccount('SKR04', 2026, 'wage_tax')?.accountNumber; // '3730' Verbindlichkeiten aus Lohn- und Kirchensteuer
getPayrollAccount('SKR04', 2026, 'company_car_benefit')?.ustva; // { kennzahl: 81, role: 'base' }

| Role | What it books | SKR03 | SKR04 | | --- | --- | --- | --- | | wages | Löhne (GuV 6a) | 4110 | 6010 | | salaries | Gehälter (GuV 6a) | 4120 | 6020 | | managing_director_salaries | a GmbH's shareholder-managing directors (GuV 6a) | 4124 | 6024 | | temporary_wages | Aushilfslöhne (GuV 6a) | 4190 | 6030 | | minijob_wages | Löhne für Minijobs (GuV 6a) | 4195 | 6035 | | benefits_in_kind | Sachzuwendungen und Dienstleistungen an Arbeitnehmer (GuV 6a) | 4152 | 6072 | | capital_formation_benefits | vermögenswirksame Leistungen (GuV 6a) | 4170 | 6080 | | commuting_allowances | Fahrtkostenerstattung Wohnung/Arbeitsstätte (GuV 6a) | 4175 | 6090 | | minijob_flat_tax | the flat tax of a Minijob (GuV 6a) | 4194 | 6036 | | employee_flat_tax | the flat tax for employees (GuV 6a) | 4198 | 6039 | | temporary_flat_tax | the flat tax for temporary staff (GuV 6a) | 4199 | 6040 | | employer_social_security | the employer's contributions and the levies U1, U2, U3 (GuV 6b) | 4130 | 6110 | | minijob_social_security | the flat contributions of a Minijob (GuV 6b) | 4144 | 6171 | | accident_insurance | Berufsgenossenschaft (GuV 6b) | 4138 | 6120 | | pension | Aufwendungen für Altersversorgung (GuV 6b) | 4165 | 6140 | | pension_flat_tax | the flat tax on such benefits, Direktversicherungen (GuV 6b) | 4167 | 6147 | | company_car_benefit | the private use of a company car, 19 % VAT, UStVA Kz 81 (GuV 4) | 8611 | 4947 | | levy_refunds | Erstattungen nach dem Aufwendungsausgleichsgesetz (GuV 4) | 2749 | 4972 | | levy_refund_claims | the claim on the health insurer for them | 1520 | 1369 | | net_pay | the net pay owed | 1740 | 3720 | | wage_tax | wage tax, church tax and Solidaritätszuschlag owed | 1741 | 3730 | | social_security | the contributions owed | 1742 | 3740 | | employee_withholdings | what is withheld from an employee for another (a garnishment) | 1748 | 3725 | | capital_formation_payable | the savings an employee's contract receives | 1750 | 3770 | | estimated_contributions | the contributions estimated when due (§ 23 Abs. 1 SGB IV) | 1759 | 3759 | | clearing | the Lohn- und Gehaltsverrechnungskonto | 1755 | 3790 |

In the Anlage EÜR every payroll expense is Zeile 31 (Kz 120), "einschließlich der gezahlten Lohnsteuer (auch Pauschalsteuer nach § 37b EStG) und anderer Nebenkosten" (Anleitung 2026); the company-car benefit is a taxable receipt (Kz 112), the levy refunds a non-taxable one (Kz 103). An individual account takes no payroll role: a role names the DATEV account.

Expense claims

An expense claim (Reisekostenabrechnung, Auslagenersatz) finds the accounts of its lines by the expense role; within a chart each role names one account, and every role has its account in both standard charts. None of them carries a tax function: a receipt's input VAT is booked by BU key. The claim is settled through the payroll role clearing (the Lohn- und Gehaltsverrechnungskonto), which takes no expense role.

import { getExpenseAccount } from '@fin.cx/chartdata';

getExpenseAccount('SKR03', 2026, 'travel_employee_meals')?.accountNumber; // '4664' Reisekosten Arbeitnehmer Verpflegungsmehraufwand
getExpenseAccount('SKR04', 2026, 'business_meals_nondeductible')?.euer; // { kennzahl: 165 }
getExpenseAccount('SKR04', 2026, 'credit_card_settlement')?.hgb266Position; // 'Passiva C.8'

| Role | What it books | SKR03 | SKR04 | Anlage EÜR | | --- | --- | --- | --- | --- | | travel_employee | Reisekosten Arbeitnehmer: travel costs of no other role, such as parking and tolls | 4660 | 6650 | Kz 120 | | travel_employee_transport | Fahrtkosten: tickets, taxis, a hired car and its fuel | 4663 | 6663 | Kz 120 | | travel_employee_meals | Verpflegungsmehraufwand | 4664 | 6664 | Kz 120 | | travel_employee_lodging | Übernachtungsaufwand | 4666 | 6660 | Kz 120 | | mileage_employee | Kilometergelderstattung Arbeitnehmer | 4668 | 6668 | Kz 120 | | business_meals | Bewirtungskosten, the deductible 70 % | 4650 | 6640 | Kz 175 | | business_meals_nondeductible | nicht abzugsfähige Bewirtungskosten, the other 30 % | 4654 | 6644 | Kz 165 | | vehicle_running_costs | Laufende Fahrzeug-Betriebskosten: a company car's fuel | 4530 | 6530 | Kz 146 | | office_supplies | Bürobedarf | 4930 | 6815 | Kz 229 | | postage | Porto | 4910 | 6800 | Kz 229 | | literature | Zeitschriften, Bücher, digitale Medien (Fachliteratur) | 4940 | 6820 | Kz 229 | | training | Fortbildungskosten | 4945 | 6821 | Kz 281 | | software | software licensed or subscribed to (Wartungskosten für Hard- und Software) | 4806 | 6495 | Kz 228 | | other_operating_expenses | Sonstige betriebliche Aufwendungen | 4900 | 6300 | Kz 183 | | credit_card_settlement | Kreditkartenabrechnung, a balance (Passiva C.8) | 1730 | 3610 | balance |

The expenses stand under the other operating expenses (GuV 8). An employee's travel goes with the staff in the Anlage EÜR (Zeile 31): "Aufwendungen für Reisen von Arbeitnehmern sind in Zeile 31 zu erfassen" (Anleitung 2026, Zeile 45). Software books on DATEV's Wartungskosten für Hard- und Software, the running EDV costs of the Anlage EÜR (Zeile 51), not on the licences of rights (SKR03 4964, SKR04 6837), which DATEV's trade tax program adds back in part (§ 8 Nr. 1 f GewStG); the books book a licence of a right there themselves. An individual account takes no expense role: a role names the DATEV account.

Closed years: period accounts, prior-year twins and tax-return functions

A booking of a period whose year is closed is carried forward into an open year. The accounts it may land on carry a period role (periodRole); within a chart each role names one account, and every role has its account in both standard charts (DATEV Kontenrahmen SKR 03 pp. 11, 13, 16; SKR 04 pp. 14, 18, 25, gültig für 2026). None of them carries a tax function, and an individual account takes no period role.

import { getPeriodAccount, getAccount, hasTaxReturnFunction } from '@fin.cx/chartdata';

getPeriodAccount('SKR03', 2026, 'out_of_period_expense')?.accountNumber; // '2020' Periodenfremde Aufwendungen
getPeriodAccount('SKR04', 2026, 'vat_previous_year')?.accountNumber; // '3841'
getAccount('SKR03', 2026, '2200')?.priorYearAccounts; // { expense: '2203', income: '2204' }
hasTaxReturnFunction(getAccount('SKR03', 2026, '4320')!); // true: DATEV marks it G and K

| Role | What it books | SKR03 | SKR04 | | --- | --- | --- | --- | | out_of_period_expense | Periodenfremde Aufwendungen (GuV 8, BWA-neutral) | 2020 | 6960 | | out_of_period_income | Periodenfremde Erträge (GuV 4, BWA-neutral) | 2520 | 4960 | | vat_posting_year | Umsatzsteuer laufendes Jahr: an earlier period's VAT of the posting date's calendar year (a fiscal year that is no calendar year); nets with the current VAT | 1789 | 3840 | | vat_previous_year | Umsatzsteuerverbindlichkeiten Vorjahr | 1790 | 3841 | | vat_earlier_years | Umsatzsteuerverbindlichkeiten frühere Jahre | 1791 | 3845 |

The out-of-period accounts have no Anlage EÜR line (euerExclusion: 'out_of_period'): a cash-basis book has no such category (§ 4 Abs. 3 with § 11 EStG: a late payment for an earlier year is income or expense of the year paid, on the account for what it is); an amount a cash-basis book posts there is the caller's to refuse or move, never to leave out silently. The VAT accounts split what was paid to and refunded by the tax office (Kz 186, Kz 141).

The current-year tax accounts name the accounts DATEV keeps for their amounts of earlier years (priorYearAccounts): an additional payment on expense, a refund on income, both on one account where DATEV keeps one; the books pick the twin by the amount's sign. Each twin is an expense account, the refunds too (a refund reduces the taxes on income, an expense item of § 275 Abs. 2 Nr. 14 HGB), of the same chart with a DATEV mark, under the statement line of the account naming it (GuV 14), on the Anlage EÜR line of its current year's account (Kz 168), and names no twins of its own. An individual account inherits its parent's twins.

| Current year | SKR03 | twins (expense / income) | SKR04 | twins (expense / income) | | --- | --- | --- | --- | --- | | Körperschaftsteuer | 2200 | 2203 / 2204 | 7600 | 7603 / 7604 | | Solidaritätszuschlag | 2208 | 2209 / 2210 | 7608 | 7609 / 7607 | | Gewerbesteuer | 4320 | 2281 / 2281 | 7610 | 7641 / 7641 |

A tax return acts on an account beyond its type and position where DATEV marks it for its trade or corporate income tax program (datevMarks, "G" and "K" in the column Programmverbindung, Erläuterungen S. 37) or where it is kept for a rule of the income tax law (taxRule): hasTaxReturnFunction. The marks are parsed from the text of the DATEV Kontenrahmen for every account (tools/datev-marks.ts); a page read by eye wins over the parse (SKR03 4289 carries G on p. 23, SKR04 6349 none). An individual account inherits its parent's marks, and no override changes them; an override may add a tax rule but never drop the one that is its parent's only return function (override_invalid). No account whose UStVA figure is a tax amount (ustva.role: 'tax') has a return function.

Capital accounts

The charts hold these capital accounts (Eigenkapitalkonten), with DATEV's designation and the § 266 Abs. 3 HGB position DATEV's column Bilanz-Posten names (DATEV Kontenrahmen SKR 03, Art.-Nr. 11174, pp. 3–4; SKR 04, Art.-Nr. 11175, pp. 6, 9–10; gültig für 2026):

| Account | SKR03 | SKR04 | Position | | --- | --- | --- | --- | | Gezeichnetes Kapital | 0800 | 2900 | Passiva A.I | | Kapitalrücklage | 0840 | 2920 | Passiva A.II | | Gewinnvortrag vor Verwendung | 0860 | 2970 | Passiva A.IV | | Verlustvortrag vor Verwendung | 0868 | 2978 | Passiva A.IV | | Festkapital | 0870 | 2000 | Passiva A.I | | Variables Kapital | 0880 | 2010 | Passiva A.I |

A corporation's subscribed capital is 0800/2900, not the variable capital 0880/2010. Festkapital and Variables Kapital are the capital of a fully liable partner or a sole trader (DATEV: "Kapitalanteil der persönlich haftenden Gesellschafter", § 264c Abs. 2 HGB), stated under Passiva A.I like the private accounts. They carry no legalForms rule yet, so a report does not refuse them for a corporation; the books choose the lawful account. The charts hold no Gewinnrücklagen account.

Funding and reimbursement settlements

The charts classify the following DATEV 2026 accounts. Their availability is not a rule selecting an account for a business or deciding its funding agreement.

| Purpose | SKR03 | SKR04 | | --- | --- | --- | | Cash of the books' till (Kasse) | 1000 | 1600 | | Ordinary payroll clearing (Lohn- und Gehaltsverrechnungskonto) | 1755 | 3790 | | Special recurring-payroll timing under § 11 Abs. 2 Satz 2 EStG for § 4 Abs. 3 EStG | 1756 | 3791 | | Privateinlagen where legally applicable | 1890 | 2180 | | Verbindlichkeiten gegenüber Gesellschaftern | 0730 | 3510 | | Verbindlichkeiten gegenüber GmbH-Gesellschaftern | 1665 | 3640 | | Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern | 1670 | 3645 | | Verbindlichkeiten gegenüber Kommanditisten | 1675 | 3650 |

The debt accounts are liabilities under Passiva C.8; DATEV also states receivables there by their debit balance (balanceRule.debitPosition: 'Aktiva B.II.4'). Payroll clearing is curated under Aktiva B.II.4, with a credit balance under Passiva C.8. These settlement accounts have no tax automatism, VAT figure or P&L line and are excluded from Anlage EÜR as balance_sheet. A liability settlement is not a second expense or supplier receipt; it does not itself change the original receipt's input tax.

1756/3791 do not replace 1755/3790 merely because the books use EÜR. They carry no payroll role; getPayrollAccount(..., 'clearing') still returns 1755/3790. The books select the actual cash/payroll counter-account. For private funding, the payer, legal form in force, partner status and evidenced equity contribution or reimbursement/repayment right determine the treatment. A liability owed to a shareholder is not a claim against that shareholder. Do not infer contribution, loan maturity or an individual partner account from the payment label or chart. Refuse when the books have not supplied the deciding facts or account. Existing private-contribution restrictions (sole_trader, partnership) remain; they do not establish that a particular partner's payment is equity. Separately agreed corporate equity contributions require their lawful equity account, not a private-account or debt default.

Sources: DATEV's SKR03 2026, pp. 3, 6, 9-12, and SKR04 2026, pp. 6-7, 12-13; DATEV's business-specific Kontenplan explanation; GoB traceability and accurate recording (§ 238 HGB, § 239 HGB); contribution versus repayment (§ 4 EStG, § 670 BGB, § 272 Abs. 2 Nr. 4 HGB); the original invoice's input tax (§ 15 UStG).

Individual accounts

The books may set up accounts of their own (Individualkonten) on the numbers the DATEV standard chart leaves free after one of its accounts. DATEV leaves those numbers for the account's own sub-accounts and passes the account's marks for its trade and corporate income tax programs ("G", "K") on to them, up to the next account of the standard chart (DATEV Kontenrahmen, Erläuterungen, S. 37). So an individual account belongs to the account it follows, its parent, and is what the parent is: its type, its HGB position, its UStVA and Anlage EÜR mapping, its account role, its tax rule and DATEV's mark "HB". Where the declaration changes one of them deliberately (overrides: a value replaces the parent's, null drops it), the provenance names it. DATEV's marks for the tax programs (datevMarks) and the prior-year twins (priorYearAccounts) pass on as they are; no override changes them. It does not take the parent's tax automatism or BU-key rules, which DATEV applies only to the accounts it marks, nor its securities role or period role, each of which names one account of a chart: an individual account books a securities role only where its declaration names one, a period role never.

The declarations are the books'; this package stores none. The validator refuses a declaration whose number:

• has no four digits;
• is one DATEV assigns or reserves, or one this package holds;
• another declaration takes too;
• has no name;
• has a parent this package does not hold, or a parent that is itself an individual account;
• has a carry-forward, closing or statistical account as its parent;
• lies in another account class than its parent;
• does not follow its parent (another account of the chart stands between them);
• takes a securities role another account books under the same tax rule;
• or has an override that names no HGB position, or one its type does not take (a balance-sheet account has a balance-sheet position, a profit-and-loss account an income-statement position), an Anlage EÜR line no form year holds or a split line on the other side, or both a line and an exclusion, or that drops the tax rule that is its parent's only tax-return function.

import { BooksChart, freeNumbersOf, individualAccountProblemsOf, type IIndividualAccountDeclaration } from '@fin.cx/chartdata';

freeNumbersOf('SKR03', 2026, '2700'); // ['2701', '2702', '2703', '2704']
freeNumbersOf('SKR04', 2026, '4905'); // []: DATEV's 4906 (§ 8b KStG) follows at once

const declarations: IIndividualAccountDeclaration[] = [
  { accountNumber: '2701', accountName: 'Erträge aus Termingeschäften', parentAccountNumber: '2700', securitiesRole: 'termingeschaeft_gain' },
  { accountNumber: '2301', accountName: 'Verluste aus Termingeschäften', parentAccountNumber: '2300', securitiesRole: 'termingeschaeft_loss' },
];
individualAccountProblemsOf('SKR03', 2026, declarations); // []

const books = BooksChart.of('SKR03', 2026, declarations); // throws IndividualAccountsError on problems
books.getSecuritiesAccount('termingeschaeft_gain')?.accountNumber; // '2701'
books.getAccount('2701')?.hgb275Position; // 'GuV 4', as 2700
books.getMappingCoverage(usedAccountNumbers, 'hgb275');

A BooksChart is a chart (IChart) with the lookups of the chart over the DATEV accounts and the books' own: getAccount, getAccountsByRole, getAccountsBySecuritiesRole, getSecuritiesAccount, getPayrollAccount, getExpenseAccount, getPeriodAccount, getMappingCoverage, getEuerLines.

INDIVIDUAL_ACCOUNT_TEMPLATES suggests the parent and name of the results the law keeps apart: the gains and losses of Termingeschäfte, which § 15 Abs. 4 Satz 3 EStG offsets only against each other, under the other operating income and expenses, and beside them a writer's premium earned, a short sale's gain and loss and the compensations paid on securities sold short. SKR 03 leaves four numbers after 2700 and six after 2300, enough for all six; SKR 04 leaves one after 4830 and one after 6300, so there the Termingeschäfte take them and the books decide with their advisor where the others go. DATEV's ranges "zur freien Verfügung" (SKR 03 8000–8099, SKR 04 4000–4099 and others) count as assigned until this package holds the positions DATEV gives them.

Anlage EÜR

Every account of a chart either maps to the Anlage EÜR or is excluded from it with its reason. A mapping names the line by its Kennzahl, which stays the same from one form year to the next while the line number may change. The 2026 form inserts Zeile 27, so the goods move from Zeile 27 (2025) to Zeile 29 (2026).

import { getEuerLines, euerAmountsOf, getEuerForm, getMappingCoverage } from '@fin.cx/chartdata';

// a fiscal year 2025 booked on the 2026 chart, stated on the 2025 form
getEuerLines('SKR03', 2026, '8400', 2025);
// { kind: 'netted', line: { kennzahl: 112, line: 15, label: 'Umsatzsteuerpflichtige Betriebseinnahmen …',
//   section: 'income', sign: 1, side: 'credit' } }
getEuerLines('SKR03', 2026, '1780', 2026);
// { kind: 'split', debitLine: { kennzahl: 186, line: 59, … }, creditLine: { kennzahl: 141, line: 18, … } }
getEuerLines('SKR03', 2026, '1787', 2026); // { kind: 'excluded', exclusion: 'reverse_charge' }
getEuerLines('SKR03', 2026, '8400', 2026, { smallBusiness: true }); // Kz 111, Zeile 12 (Zeile 13 stays with the caller)

// what a period's movements on an account amount to on its lines, in cents
euerAmountsOf(getEuerLines('SKR03', 2026, '8400', 2026)!, 20000, 500000); // [{ line: Kz 112, cents: 480000 }]

// before stating an EÜR: every used account must have a decision
getMappingCoverage('SKR04', 2026, usedAccountNumbers, 'euer').missing; // []

• netted accounts count both sides on one line, toward its side. A line of receipts counts credits less debits, so a sales deduction lowers the receipts; a line of expenses counts debits less credits, so a received discount lowers the goods. split accounts put each side on a line of its own. The VAT prepayment and past-year accounts split what was paid to the tax office (Kz 186) from what it refunded (Kz 141).
• Exclusions (TEuerExclusion): balance_sheet, fixed_asset (reaches the form through depreciation and the residual value), inventory, valuation, pass_through (§ 4 Abs. 3 Satz 2 EStG), reverse_charge (the tax of an intra-Community acquisition or under § 13b UStG: such invoices contain no input tax, Anleitung zur Anlage EÜR, Zeile 58, and the tax is no receipt; what a return leaves to pay counts as paid VAT, Kz 186), closing, out_of_period (periodenfremde Aufwendungen and Erträge, a category a cash-basis book does not have: an amount it posts there is the caller's to refuse or move) and deferred_current_asset (shares, securities, land and buildings held as current assets, whose cost counts at their sale, § 4 Abs. 3 Satz 4 EStG).
• A line's sign says how it enters its section's sum: 1 adds, -1 subtracts (Zeilen 73 and 75), 0 not at all (a "davon" line, the column "nicht abziehbar", the Entnahmen and Einlagen).
• The form counts the year's movements, not the opening balances (EB-Werte): a caller sums a period's bookings over the entries it holds and leaves out the opening entries, which on a split account would otherwise count as a refund (Kz 141) or a payment (Kz 186). When a payment counts is the caller's period logic too: a VAT refund or prepayment of the prior year that falls due and is paid within ten days of the year's start belongs to the prior year (§ 11 Abs. 1 Satz 2 and Abs. 2 Satz 2 EStG, Anleitung, Zeilen 18 and 59).
• With smallBusiness, a Kleinunternehmer's taxable and tax-free receipts go to Zeile 12 (Kz 111). Zeile 13 (Kz 119) states within it, "nachrichtlich", the non-taxable receipts and those under § 19 Abs. 2 Satz 1 Nr. 1 und 2 UStG. An account does not tell which of its receipts those are, so no account resolves to Kz 119 and that amount stays with the caller.
• The decisions the line texts do not make on their own are written at the table in tools/generate-charts.ts. Revenue without a tax function counts with the taxable receipts, and interest, exchange gains and damages with the tax-free ones. Employees' travel goes with the staff (Anleitung, Zeile 45), and another member state's VAT (OSS) is received in Kz 103 and paid in Kz 183.

BWA: independently defined standard KER

BWA_LINES is this package's own short-term income statement (Kurzfristige Erfolgsrechnung), not DATEV BWA schema 0906300 and not an implementation of its proprietary account-assignment rules. It combines the existing HGB §275 Gesamtkostenverfahren positions with the public account purposes/ranges of SKR03 and SKR04 2026. Every curated revenue or expense account has exactly one bwaLine: TBwaPostingLineKey; balance-sheet accounts have none. Unknown HGB positions fail generation instead of silently reaching an unassigned bucket.

The ordered, exported BWA_LINES: readonly TBwaLine[] contains:

• Posting lines: { key, label, kind: 'posting', normalSide: 'debit' | 'credit' }. Use selected-period movements, credit minus debit for a credit-normal line, debit minus credit for a debit-normal line. Account type does not override this sign: disposal proceeds can reduce a neutral expense, and a disposed asset's book value can reduce a neutral income.
• Computed lines: { key, label, kind: 'subtotal', terms: [{ line, factor }] }. factor is 1 or -1; every referenced line precedes the subtotal. Sum the already computed amounts times those factors, without posting to subtotals.

Credit-normal posting keys are revenue, inventory_changes, own_work_capitalized, other_operating_income, interest_income, other_neutral_income, and unassigned_account_classes. All other posting keys are debit-normal. unassigned_account_classes is the explicit "Kontenklassen-unbesetzt" row, zero for the curated charts; it is no fallback for unknown accounts or missing mappings.

Exact subtotal definitions (the exported terms encode these formulas):

| Subtotal key | Definition | | --- | --- | | total_output | revenue + inventory_changes + own_work_capitalized | | gross_profit | total_output - material_costs | | operating_gross_profit | gross_profit + other_operating_income | | total_costs | personnel_costs + premises_costs + business_taxes + insurance_contributions + special_costs + vehicle_costs + advertising_travel_costs + goods_distribution_costs + depreciation + repairs_maintenance + other_operating_costs | | operating_result | operating_gross_profit - total_costs | | neutral_expense | interest_expense + other_neutral_expense | | neutral_income | interest_income + other_neutral_income | | result_before_taxes | operating_result - neutral_expense + neutral_income + unassigned_account_classes | | provisional_result | result_before_taxes - income_taxes |

Derivation order is significant. GuV 1→revenue, 2→inventory_changes, 3→own_work_capitalized, 5→material_costs, 6a/6b→personnel_costs, 7→depreciation, 9/10→other_neutral_income, 11→interest_income, 12→other_neutral_expense, 13→interest_expense, 14→income_taxes, 16→business_taxes. GuV 15 and 17 are results, not posting positions. In particular, trade tax (4320/7610, GuV 14) is an income tax, not an operating tax merely because of its number.

GuV 4 disposal-role accounts and neutral-income ranges (SKR03 2500–2699, 2710–2729; SKR04 4840–4929, 4960) go to other_neutral_income; remaining GuV 4 accounts go to other_operating_income. GuV 8 disposal-role accounts and neutral-expense ranges (SKR03 2000–2399, 4976–4977; SKR04 6857–6858, 6880–6909, 6960) go to other_neutral_expense. The periodenfremde Erträge and Aufwendungen are neutral in both charts by this one rule (SKR03 2520/2020 inside the class-2 ranges, SKR04 4960/6960 as single accounts). Remaining GuV 8 accounts use these inclusive, non-overlapping operating-cost ranges, then other_operating_costs:

| Posting key | SKR03 | SKR04 | | --- | --- | --- | | premises_costs | 4200–4299 | 6310–6349 | | business_taxes | 4340–4359 | 7680–7699 | | insurance_contributions | 4360–4399 | 6400–6449 | | special_costs | 4400–4499 (free-purpose range) | 6390–6399 (donations) | | vehicle_costs | 4500–4599 | 6500–6599 | | advertising_travel_costs | 4600–4699 | 6600–6699 | | goods_distribution_costs | 4700–4799 | 6700–6799 | | repairs_maintenance | 4800–4809 | 6450–6499 | | depreciation | 4810–4899 | 6910–6919 |

The ranges categorise existing GuV accounts; they neither add accounts to the curated selection nor license booking on DATEV-reserved numbers. Financial write-downs stay in the neutral result because GuV 12 is resolved first. The ordinary write-down of other current assets (4886/6910, GuV 8) is included in the KER's depreciation line. This is our published derivation, not a promise of identical intermediate totals to any third-party BWA.

Bilanz: balance rules and exclusions

Use cumulative balances through the cutoff, not only the report-period movements. hgb266Position remains the normal-side position; balanceRule: IBalanceRule supplies an exceptional debitPosition or creditPosition only. An individual account's normal-side HGB override therefore remains authoritative. The standard metadata specifies:

• Bank credit balances: Passiva C.2 (SKR03 1200–1299, SKR04 1800–1899, restricted to accounts whose normal position is Aktiva B.IV). Cash and Geldtransit are not bank-overdraft rules.
• Debtor credit balances: Passiva C.4; creditor debit balances: Aktiva B.II.1.
• Current domestic VAT: vatNetGroup: 'vat_current_year', the cumulative debit-minus-credit sum of the group at Aktiva B.II.4 when positive and Passiva C.8 when negative. SKR03 members are 1570, 1571, 1574, 1576, 1577, 1588, 1770, 1771, 1774, 1776, 1780, 1781, 1784, 1787, 1789; SKR04 members are 1400, 1401, 1404, 1406, 1407, 1433, 3800, 3801, 3804, 3806, 3820, 3830, 3834, 3837, 3840. The VAT of the posting year (1789/3840) belongs to the same tax period (§ 16 Abs. 1 Satz 2 UStG). Do not state individual members again after netting the group.
• Prior-year VAT (1790/1791, 3841/3845) and foreign VAT (1728/1767/1768, 3798/3817/3818) have sign-sensitive asset/liability rules but no net group: they remain separate from the current domestic VAT. Payroll taxes do not enter the VAT group.
• Private drawings and contributions (1800/1890, 2100/2180): legalForms: ['sole_trader', 'partnership']. TLegalForm also contains 'corporation', which these accounts do not permit. A report must explicitly refuse a nonzero private balance for a corporation instead of treating it as corporate equity. This is a conservative report eligibility rule, not a substitute for the distinct partnership equity presentation of §264c HGB.
• Exactly 9000/9008/9009/9400/9998: hgb266Exclusion: 'technical', no balance-sheet position. 9000, 9008 and 9009 are the Saldenvortragskonten, the counter accounts of the opening balances: an opening books each debtor against 9008, each creditor against 9009 and every other balance against 9000, so each of the three carries the opposite of what it opened, and only their sum nets to zero across a complete set of opening entries. Exclusion explains classification, not permission to discard a nonzero balance. A report must refuse a nonzero 9400/9998 balance and a nonzero sum of 9000/9008/9009.

HGB_ANNUAL_RESULT_POSITION is Passiva A.V. Add cumulative, credit-minus-debit P&L through the cutoff there once, including a negative annual result. Do not use Passiva A.IV (prior-year retained result) or technical 9400 for it. getMappingCoverage(..., 'hgb266') treats an explicit technical exclusion as classified; the report still enforces the nonzero-balance refusal. getMappingCoverage(..., 'bwa') checks posting-line metadata. In either dimension, unknown and missing accounts remain distinct errors.

BooksChart individual accounts inherit bwaLine, hgb266Exclusion, and a copy of balanceRule from their parent. Report consumers use the books' chart, not a separate hardcoded account map. Mapping and report-generation rules live in tools/report-mappings.ts and tools/generate-charts.ts.

Primary sources read on 2026-10-09: HGB §266, HGB §275, HGB §264c, UStG §16, and the public DATEV Kontenrahmen 2026 SKR03, Art.-Nr. 11174 (pp. 13–17, 22–25) and SKR04, Art.-Nr. 11175 (pp. 17–24). Account categories come from those public charts; the KER selection, labels, boundaries and calculations above are independently defined.

Data Provenance and Verification

Records carry a provenance string. The datasets are a curated table authored in this repository — our own selection of accounts and our own functional designations. Public chart implementations are used at generation time as verification-only oracles (number↔purpose fact checks); no third-party strings are emitted into the datasets and no oracle files are committed. Accounts outside the oracle subsets (collective and closing-account conventions) are provenance-marked as skr-convention. The DATEV Steuerschlüssel table is portal-gated; the DATEV Kontenrahmen SKR 03/SKR 04 PDFs (Art.-Nr. 11174/11175) are public, and accounts verified against them say so in their provenance. The standing verification gates are ERiC validation of generated filings and periodic manual DATEV imports. HGB §266/§275 positions are populated and validated against the exported statutory position trees. The Anlage EÜR lines (ANLAGE_EUER_FORMS) were read from the BMF's published forms and Anleitungen: Anlage EÜR 2025 (BMF-Schreiben of 2025-08-29) and Anlage EÜR 2026 (BMF-Schreiben of 2026-09-01). Each line's pair of line number and Kennzahl was checked against the forms. The generator fails on an account without an EÜR decision, and on a Kennzahl or side a form year does not hold. E-Bilanz (de-gaap-ci) positions are not populated yet — getMappingCoverage(..., 'ebilanz') reports them as missing by design.

The numbers the DATEV Kontenrahmen assigns and reserves (getDatevNumbers) are read from the text of the SKR 03 and SKR 04 PDFs, gültig für 2026, as pdfjs lays it out (one line per row, each item with its x position; the extraction script and the texts stay in the untracked .nogit/): every number DATEV lists, with the marks before it, the groups it lists under one designation ("AM 8400" … "-09") and the reserved ("R"). The tool checks that every account this package holds from the Kontenrahmen is among them.

The generation pipeline lives in the unpublished tools/ directory (tsx tools/generate-charts.ts <oracle csvs> <skr03 text> <skr04 text>, tsx tools/generate-datev-numbers.ts <skr03 text> <skr04 text>); datasets are generated files — extend the curated table in the tool, never edit ts/data/* by hand.

Development

pnpm build
pnpm test

License and Legal Information

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