Häufig gestellte Fragen
Which DATEV format should be used for data handover today?
For file exports, the CSV-based DATEV format (EXTF/DTVF) is today's standard, having replaced the older DATEV Postversand format (ASCII/KNE); EXTF stands for files from external programs such as ERP systems, and DTVF for data from DATEV applications. Each EXTF file consists of a header with metadata (such as format identifier, version number, data category, consultant number, client number and fiscal year) and the actual posting lines. For cloud and automation strategies, it is also worth looking at API-based connectivity via DATEVconnect or the Buchungsdatenservice. The exact configuration varies in practice depending on the industry, company size and customising depth of the specific ERP setup.
How do file export, DATEV Unternehmen online and DATEVconnect differ?
The classic file export produces a DATEV-format file that is imported into the tax firm's software manually or automatically, and is a pure one-way handover. DATEV Unternehmen online, by contrast, is a cloud platform through which receipts and posting data are uploaded digitally and shared between the company and the tax firm. DATEVconnect is a programming interface (API) that requires a local DATEV installation and exchanges postings, master data and in some cases payroll data automatically. Which route makes sense depends on whether only a periodic export or a continuous, near-real-time integration is desired.
Which chart of accounts is relevant for the DATEV connection – SKR 03 or SKR 04?
In Germany, the DATEV standard charts of accounts SKR 03 and SKR 04 are the most widely used, and the ERP system must keep its general ledger accounts consistent with the chart used by the tax firm. SKR 03 follows the process-structure principle and is oriented towards operational workflows, while SKR 04 follows the financial-statement-structure principle and is aligned with the structure of the balance sheet and the profit and loss statement. The two charts differ mainly in the numbering and arrangement of accounts, not in the fundamental scope of the posting logic. Which chart is used should be agreed with the tax firm early on, as it decisively determines the account mapping in the ERP customising.
Why are individual postings or tax keys missing after the DATEV export?
A common cause is invalid or missing tax or posting keys (BU keys): records without a correct identifier can be filtered out during import, making postings seemingly disappear. Other typical sources of error are differing account-number lengths between the ERP and DATEV, postings with an amount of 0.00 euros, which DATEV categorically does not accept, and missing fiscal years or unclean master data. In practice, these problems usually stem not from DATEV itself but from the ERP-side configuration and master data maintenance. Validating the posting batches before handover considerably reduces such discrepancies.
How does a DATEV interface handle the e-invoicing mandate?
Since 1 January 2025, domestic companies in Germany have been required to be able to receive e-invoices in the B2B sector; for issuing, staggered transition periods apply, under which companies with more than 800,000 euros in prior-year revenue must issue e-invoices from 2027 and all others from 2028. Permitted are structured formats that comply with the European standard EN 16931, in particular XRechnung and ZUGFeRD from version 2.0.1. A modern DATEV connection should be able to process such formats and correctly link the associated document data to posting records. The DATEV interface itself is not an invoice format but the handover channel for the posting and document data extracted from the e-invoice.
Can foreign subsidiaries also be connected to DATEV?
In principle yes, since DATEV supports multiple charts of accounts and international reporting, but connecting foreign entities is more complex than in the purely domestic case. In two-tier ERP setups, foreign postings are often kept in the local system according to country-specific requirements, and only the condensed results are handed over for consolidation. The decisive factors are the differing tax rules, account structures and legal requirements of the respective country. The specific solution should be agreed closely with the tax firm and, where appropriate, an advisor specialising in international accounting.