> ## Documentation Index
> Fetch the complete documentation index at: https://docs.anny.co/llms.txt
> Use this file to discover all available pages before exploring further.

# DATEV accounts and preparation with your tax advisor

> Which GL accounts the DATEV integration needs, what they mean, and what your tax advisor must prepare.

With the DATEV integration, anny does **not** create a live connection to DATEV Unternehmen online. Instead, anny periodically (or on demand) creates a DATEV batch file (EXTF CSV) and automatically sends it by email to your tax firm. There, the file can be imported into DATEV Kanzlei-Rechnungswesen.

For this to work correctly for tax purposes, the **right general ledger accounts** must be stored — and those come from your tax firm.

This article explains the individual accounts and what your tax advisor should prepare before setup. You can find the technical setup under [Connect DATEV with anny](/en/datev-integration).

<Warning>
  This documentation does not replace tax advice. Always coordinate the chart of accounts, tax rates, and special cases with your tax firm.
</Warning>

<Warning>
  Do **not** import the same export file twice. Every booking line carries a booking GUID and the invoice number in document field 1 — but a second import still creates duplicate bookings if DATEV loads the file again. Keep track of the periods already imported.
</Warning>

## What the tax advisor must prepare

Before you activate the integration, you need clear guidance from your firm. It is best to send this article (or the checklist) to your tax advisor and have the values confirmed in writing.

### Checklist for the tax firm

<Steps>
  <Step title="Confirm master data">
    Consultant number, client number, start of the fiscal year, and the GL account length of the client's chart of accounts (usually 4 digits for SKR 03/04).
  </Step>

  <Step title="Define the chart of accounts">
    Which chart of accounts applies (for example, SKR 03 or SKR 04)? The placeholders in anny are based on **SKR 03** — with SKR 04 or a custom chart, the numbers must be adjusted.
  </Step>

  <Step title="Map GL accounts">
    For each mandatory account in anny, provide the matching account number. Optional: already store accounts for deposit, prepayments, and takeaway revenue (currently not booked automatically).
  </Step>

  <Step title="Define the Stripe / anny clearing account">
    A dedicated account for the anny payment account — to be treated like a **bank account**. All online payments, refunds, fees, and payouts run through it.
  </Step>

  <Step title="Define the import path and recipient">
    How the CSV is imported into DATEV Kanzlei-Rechnungswesen and which email address the export should go to (the firm's mailbox or an internal accounting mailbox).
  </Step>

  <Step title="Clarify handling of duplicate and empty exports">
    anny can export on demand and on a schedule. The same file must not be imported twice. Empty periods still produce a file with header rows — that is intended.
  </Step>
</Steps>

<Tip>
  Recommendation for the firm: export **monthly**, sending day **3rd–7th** of the following month. This way, even late-finalized invoices of the previous month end up in the batch and the rhythm fits the VAT advance return.
</Tip>

### What anny delivers — and what the firm still does

| anny handles                                     | Firm takes over                            |
| ------------------------------------------------ | ------------------------------------------ |
| Booking records as a DATEV batch (EXTF) by email | Import and review in DATEV                 |
| Mapping to the stored GL accounts                | **Manual finalization** after review       |
| Invoice number, document info, booking GUID      | Reconciliation with bank and documents     |
| Fees including tax rate for input tax            | Input tax deduction and VAT advance return |
| EUR and DE only                                  | Non-EUR transactions and special cases     |

<Note>
  In the export file, the **finalization** indicator is set to `0`. The bookings are therefore not yet finalized. Your tax firm can review the batch first and then finalize it **manually** in DATEV.
</Note>

Invoices without online payment (for example, invoice purchase or cash payment) appear only as **revenue** (receivables to revenue account). The firm books the payment settlement itself, as soon as the money arrives in the business account.

## Master data

| Field in anny        | Meaning                                              | Source                         |
| -------------------- | ---------------------------------------------------- | ------------------------------ |
| Consultant number    | 1–7-digit number of the tax firm at DATEV            | Tax advisor                    |
| Client number        | 1–5-digit number of your organization at the advisor | Tax advisor                    |
| Start of fiscal year | Format `MM-DD`, for example `01-01`                  | Articles of association / firm |
| GL account length    | Number of digits of the GL accounts, default `4`     | Chart of accounts              |

Without the consultant and client number, the integration cannot be activated — these values are in the DATEV file header and must match the client at the firm.

## The accounts at a glance

anny groups the accounts into three areas: **Accounts**, **Revenue accounts**, and **Transfer accounts**. The suggestions refer to the DATEV standard chart of accounts **SKR 03**. For a different chart, the firm replaces the numbers.

### Accounts (balance / clearing)

#### Stripe Connect clearing account

|                 |                                                              |
| --------------- | ------------------------------------------------------------ |
| **Role**        | Virtual bank account for all movements through anny Payments |
| **SKR 03**      | as agreed (dedicated bank/clearing account)                  |
| **When booked** | Incoming payment, refund, reversal, fees, payout             |

The clearing account should be understood like a **dedicated bank account**: it represents the balance on the anny payment account (Stripe Connect) — not your classic business bank account at your house bank.

* Customer payments increase the balance (clearing account to receivables).
* Fees and refunds debit the clearing account.
* **Payouts** from anny to your business bank account are **not new revenue**, but **transfer postings**: money transit to clearing account. The contra entry (incoming payment on the bank account) comes through the firm's bank import.

<Note>
  The clearing account is **mandatory**. Without this account, payments, fees, and payouts cannot be represented correctly.
</Note>

#### Trade receivables

|                      |                                                                                                                    |
| -------------------- | ------------------------------------------------------------------------------------------------------------------ |
| **Role**             | Collective receivables from customers (no personal account per customer)                                           |
| **SKR 03 (typical)** | `1400`                                                                                                             |
| **When booked**      | On a finalized invoice (debit); on incoming payment / on voucher redemption (credit); on refund / reversal (debit) |

anny uses a **collective** receivables account. There is no accounts-receivable ledger per customer in the export. Open items are tracked via invoice number and amount.

### Revenue accounts

The revenue accounts are chosen based on the tax rate on the invoice. Unknown rates (not 19 / 7 / 0%) fall back to the account for 19%; the actual rate is still shown in the DATEV column **Tax rate**.

anny uses **automatic accounts** (no BU keys). Tax indication happens via the tax rate and the account mapping.

#### Regular VAT (19%)

|                      |                                      |
| -------------------- | ------------------------------------ |
| **Role**             | Revenue at the standard tax rate     |
| **SKR 03 (typical)** | `8400`                               |
| **When booked**      | Finalized invoice items with 19% VAT |

#### Reduced VAT (7%)

|                      |                                     |
| -------------------- | ----------------------------------- |
| **Role**             | Revenue at the reduced tax rate     |
| **SKR 03 (typical)** | `8300`                              |
| **When booked**      | Finalized invoice items with 7% VAT |

#### No VAT

|                      |                                                                                                   |
| -------------------- | ------------------------------------------------------------------------------------------------- |
| **Role**             | Tax-free or non-taxable revenue                                                                   |
| **SKR 03 (typical)** | `8100`                                                                                            |
| **When booked**      | Items with 0% VAT (excluding multi-purpose voucher sales — those run through the voucher account) |

#### Tips

|                 |                                                 |
| --------------- | ----------------------------------------------- |
| **Role**        | Tips from online payments                       |
| **SKR 03**      | as agreed                                       |
| **When booked** | When a tip is included on the payment / invoice |

Tips are booked separately from revenue to this account (receivables to tips account).

#### Value vouchers (anny)

|                 |                                                                                         |
| --------------- | --------------------------------------------------------------------------------------- |
| **Role**        | Balance account for sold, not-yet-redeemed multi-purpose vouchers                       |
| **SKR 03**      | as agreed                                                                               |
| **When booked** | Sale: receivables to value vouchers (no VAT); redemption: value vouchers to receivables |

anny value vouchers are **multi-purpose vouchers**: no VAT arises on sale. The taxable revenue only arises on redemption, on the respective service invoice.

<Info>
  Single-purpose vouchers (if present) are booked like regular revenue on the revenue accounts — not through this account.
</Info>

### Transfer accounts

#### Account for money movements (money transit)

|                      |                                                                                                            |
| -------------------- | ---------------------------------------------------------------------------------------------------------- |
| **Role**             | Intermediate account for the transfer posting payout anny → business bank account                          |
| **SKR 03 (typical)** | `1360`                                                                                                     |
| **When booked**      | On every successful payout (including negative payout / collection): **money transit to clearing account** |

Payouts are **already implemented** in anny: for every successful payout from the anny payment account, the export creates a booking record on the money transit account against the clearing account. This is a pure transfer posting — no additional revenue.

The contra entry on the business bank account (incoming payment) happens through the firm's bank import. anny only books the clearing account / money transit side.

#### Incidental costs of payment transactions (anny fees)

|                      |                                                |
| -------------------- | ---------------------------------------------- |
| **Role**             | Expense account for anny and payment fees      |
| **SKR 03 (typical)** | `4970`                                         |
| **When booked**      | Retained fee difference and fees charged later |

The [anny fees](/en/online-payments) include VAT (19% for DE). The tax rate is shown in the DATEV column **Tax rate**, so the input tax can be deducted. For fees charged later, the number of the anny fee invoice is in **Document field 1**.

### Optional accounts (currently not booked automatically)

You can already store these fields. anny does **not yet** create booking records for them — the accounts are intended for later extensions or manual reconciliation:

| Setting                            | Meaning                  | Note           |
| ---------------------------------- | ------------------------ | -------------- |
| Reduced VAT for takeaway (7%)      | Reduced takeaway revenue | Not yet booked |
| Deposit                            | Deposit amounts          | Not yet booked |
| Prepayment (regular / reduced VAT) | Prepayments received     | Not yet booked |

## Typical booking flow (quick overview)

```mermaid theme={null}
flowchart LR
  invoice[Invoice finalized] --> receivables[Receivables]
  receivables --> revenue[Revenue account by VAT]
  payment[Incoming payment] --> clearing[Clearing account like bank]
  clearing --> receivables
  fee[anny fee] --> fees[Incidental payment costs]
  fees --> clearing
  payout[Payout transfer posting] --> transit[Money transit]
  transit --> clearing
```

| Business transaction      | Debit                    | Credit           |
| ------------------------- | ------------------------ | ---------------- |
| Invoice (per VAT rate)    | Receivables              | Revenue account  |
| Value voucher sale        | Receivables              | Value vouchers   |
| Value voucher redemption  | Value vouchers           | Receivables      |
| Tip                       | Receivables              | Tips             |
| Incoming payment          | Clearing account         | Receivables      |
| anny fee                  | Incidental payment costs | Clearing account |
| Refund                    | Receivables              | Clearing account |
| Dispute / reversal        | Receivables              | Clearing account |
| Payout (transfer posting) | Money transit            | Clearing account |

<Note>
  **Dispute vs. refund:** on a dispute, anny only books the payment back — the revenue on the revenue account is **not** reduced. On a refund, a cancellation invoice is additionally created that offsets the revenue. Details: [Connect DATEV with anny](/en/datev-integration#refunds-and-disputes).
</Note>

## Recommendations for the tax firm after the import

1. **Import the batch once** — do not load the same file again.
2. **Review** based on invoice number and amount; the column / the **finalization** indicator is `0`.
3. After review, set the **finalization manually** in DATEV.
4. **Reconcile payouts** with the bank receipt on the business account (money transit ↔ bank) — payouts are transfer postings from the clearing account.
5. Check **fees** and input tax against the anny fee invoice.
6. Keep an eye on empty periods and on-demand exports, so periods are not imported twice.

## Frequently asked questions

<AccordionGroup>
  <Accordion title="Is this a connection to DATEV Unternehmen online?">
    No. anny creates an export file and sends it by email. There is no native / live integration with DATEV Unternehmen online. The import happens in DATEV Kanzlei-Rechnungswesen (or comparable software) via the DATEV batch.
  </Accordion>

  <Accordion title="Do we have to use SKR 03?">
    No. SKR 03 is only the template for the placeholders in anny. With SKR 04 or a custom chart of accounts, you enter the numbers provided by the firm — the booking logic stays the same.
  </Accordion>

  <Accordion title="Do we need customer-level receivables accounts?">
    No. anny books to a collective receivables account. A person-based open-items ledger is not included in the export.
  </Accordion>

  <Accordion title="Why is there a separate voucher account?">
    Because multi-purpose vouchers are not subject to VAT on sale. The balance account separates the not-yet-provided revenue from the taxable revenue on redemption.
  </Accordion>

  <Accordion title="How do the bank statement export and the DATEV batch differ?">
    The [bank statement / CAMT export](/en/accounting) reflects the movements on the anny payment account. The DATEV integration delivers ready-made **debit/credit booking records** (revenue, payment, fee, payout) to the stored GL accounts. Both can complement each other — coordinate the workflow with the firm.
  </Accordion>

  <Accordion title="What happens on a dispute?">
    anny only books the payment back (receivables to clearing account, booking text "Reversal"). The revenue is **not** reversed automatically. Unlike a refund, there is no cancellation invoice. Whether the revenue is corrected afterward is decided by the tax firm.
  </Accordion>

  <Accordion title="What happens with mixed invoices?">
    If an invoice contains multiple tax rates or a voucher plus a taxable service, anny creates a separate booking record per tax group.
  </Accordion>
</AccordionGroup>

## Next steps

1. Send the checklist to the tax firm and have the account numbers confirmed
2. Enter the values in anny and activate the integration: [Connect DATEV with anny](/en/datev-integration)

<Info>
  If you are unsure about accounts or tax rates, always ask the tax firm — anny only reflects the mapping you have stored.
</Info>

> Important information for agents:
>
> **Purpose of this article:** explanation of the GL accounts and preparation by the tax advisor. Setup steps are in `datev-integration`.
>
> **No DATEV Unternehmen online:** only email delivery of an EXTF CSV, no native connection.
>
> **Finalization:** header indicator 0 — the firm reviews and finalizes manually. Do not import files twice.
>
> **Clearing account:** like a bank account; payouts = transfer posting money transit to clearing account (already implemented in `DatevBookingCollector::collectPayoutRows`).
>
> **Disputes:** only payment reversal ("Reversal") — **no** revenue reversal. Refunds additionally create a cancellation invoice.
>
> **Mandatory accounts:** stripe\_clearing, receivables, revenue\_standard (19%), revenue\_reduced (7%), revenue\_no\_vat, tip, vouchers, money\_transit, payment\_fees — plus consultant number, client number, ≥1 recipient.
>
> **Optional / not yet booked:** revenue\_reduced\_takeaway, deposit, down\_payment\_standard, down\_payment\_reduced.
>
> **File name:** `EXTF_Buchungsstapel_{organizationUuid}_{Ymd}-{Ymd}.csv`. Subject: `anny DATEV export :period for :organization`.
>
> **Distinction:** do not confuse with `accounting` (CAMT/bank statement).