Häufig gestellte Fragen
How much does accounting software for SMEs cost per month?
Cloud accounting for the self-employed and small businesses starts with invoicing-only plans from around 7-10 euros per month, while full accounting plans with bank reconciliation and DATEV export typically range from roughly 15 to 35 euros per month depending on the provider (as of 2026, in each case plus VAT). Lexware Office and sevDesk operate within this range, while ERP-adjacent solutions such as DATEV Mittelstand Faktura mit Rechnungswesen start from around 55 euros per month. Total costs additionally depend on the number of users, the document volume and add-on modules such as payroll, which is why the entry-level price alone rarely reflects the actual operating costs.
What is GoBD-compliant accounting software?
The GoBD (German principles for the proper keeping and retention of books, records and documents in electronic form) are a circular issued by the German Federal Ministry of Finance (BMF) that sets out the requirements for digital bookkeeping: immutability of postings, a complete and traceable document trail, audit-proof archiving over the statutory retention period, and procedural documentation. GoBD-compliant accounting software implements these requirements technically, for instance through the finalisation of postings and a gapless change log. Established tools such as DATEV, Lexware Office, sevDesk or the accounting modules integrated into ERP systems generally demonstrate GoBD compliance via vendor attestations, which should be explicitly documented during the selection process.
Which accounting software suits the self-employed and small businesses?
For the self-employed, freelancers and small businesses, cloud tools focused on ease of use and mobile receipt capture are the pragmatic default, because they reliably cover invoicing, basic bookkeeping, advance VAT returns and DATEV export for the tax advisor. Widely used solutions are sevDesk, Lexware Office, BuchhaltungsButler, FastBill and WISO MeinBüro, which differ less in functionality than in usability logic and pricing model. The decision therefore hinges more on the connection to the bank you use, the per-document or per-user plan, and the question of which format your own tax advisor prefers to work with. A brief test of the trial periods on offer helps you assess the usability realistically before committing to a subscription.
When does the B2B e-invoicing mandate take effect?
With the Wachstumschancengesetz (Growth Opportunities Act), structured electronic invoicing is becoming mandatory for domestic B2B transactions in stages: since 1 January 2025, all companies must be able to receive and process e-invoices. Transitional periods apply to issuing — until the end of 2026, paper and simple PDF invoices (with the recipient's consent) are still permitted; from 1 January 2027, companies with a prior-year turnover above 800,000 euros must send e-invoices; and from 1 January 2028, the issuing obligation applies to all domestic B2B transactions. Accepted formats are ZUGFeRD from profile EN 16931 onwards and XRechnung, which is why the software you use should be able to both issue and receive both formats.
How long must accounting documents be retained?
Documents relevant under tax and commercial law are subject to retention periods that vary by document type: for books, annual financial statements, inventories, opening balance sheets and procedural documentation, ten years continue to apply. For accounting documents such as invoices, the period was shortened from ten to eight years by the Fourth Bureaucracy Relief Act (Viertes Bürokratieentlastungsgesetz) with effect from 2025; these eight years continue to apply to regular companies. A return to ten years adopted in August 2025 expressly affects only banks, insurers and securities institutions (via the SchwarzArbMoDiG) and does not apply to ordinary SMEs. Since the legal situation here has changed several times recently and the criminal limitation period for tax evasion remains ten years, specific deadlines should be clarified with the tax advisor; GoBD-compliant software supports compliance through audit-proof, immutable archiving over the entire period.
SKR03 or SKR04 — which chart of accounts is the right one?
SKR03 and SKR04 are the two dominant DATEV standard charts of accounts in Germany and differ primarily in their structuring logic. SKR03 is process-oriented, following the flow of business operations, and is traditionally common among sole proprietorships, small businesses and many SMEs. SKR04 is financial-statement-oriented and follows the structure of the balance sheet and the profit and loss statement under the German Commercial Code (HGB), which makes it attractive for corporations preparing balance sheets, such as a GmbH or UG. Both lead to the same result and are built into common accounting software, and the choice should be coordinated with the tax advisor, who will later be working with the accounts.
When is the best time to switch accounting software?
The turn of the year is considered the ideal time, because the annual financial statements can still be prepared in the old system and the new financial year can start cleanly in the new system. In practice, however, companies and tax advisors are often fully occupied with year-end closings at that point, which is why the end of a month or quarter — ideally combined with a completed advance VAT return — is also a good switching point. It is important to clarify in advance which data will be migrated (only balances and opening figures or the complete history) and to have the opening balances in the new system checked by the tax advisor. Close coordination with the tax firm and a clean DATEV export considerably reduce the risk of errors during the move.