DATEV Export¶
DiKAS exports your POS data in DATEV format (EXTF v13) — directly importable into DATEV Unternehmen Online or by your tax advisor. No manual retyping, no errors, encrypted and sendable by email.
Part 1: For Users¶
What Is DATEV?¶
DATEV is the standard software for tax advisors in Germany. Over 400,000 firms use DATEV. The DATEV export transfers your POS data in a structured format to your accounting — you save time and avoid typing errors.
Setting Up the Export (Initial Setup)¶
Admin → DATEV → Tab "Configuration"
You will need the following information from your tax advisor:
| Setting | What is it? | Where do I get it? |
|---|---|---|
| Advisor Number | Your tax advisor's number at DATEV | Ask your tax advisor |
| Client Number | Your number at the tax advisor | Ask your tax advisor |
| Account Length | 4 or 5 digits | Ask your tax advisor |
| Chart of Accounts | SKR03 or SKR04 | Ask your tax advisor |
Tip: Ask your tax advisor once for these four details. The setup is then done in 2 minutes.
Configuring Accounts¶
💡 Quick start: Under Chart of Accounts Template click "Apply SKR03" or "Apply SKR04" — all account fields are filled with the standard values for your chart of accounts. Then only adjust the accounts that your tax advisor specifies differently and save.
The default accounts work for most businesses. Only adjust them if your tax advisor specifies different accounts:
| Account | Default (SKR03) | Default (SKR04) | Meaning |
|---|---|---|---|
| Revenue Account 19 % | 8400 | 4400 | Revenue with 19 % VAT (drinks, etc.) |
| Revenue Account 7 % | 8300 | 4300 | Revenue with 7 % VAT (food — uniform since 01/01/2026, whether eaten in or taken away) |
| Revenue Account 0 % | 8200 | 4200 | Genuine tax-exempt revenue (NOT vouchers/deposits) |
| Cash Register | 1000 | 1600 | Cash balance (cash payment) |
| Money in Transit (Card) | 1360 | 1460 | Transit account for card payments |
| Expense account (fallback) | 4980 | 6850 | Used only for expenses whose category has no DATEV account of its own |
| Deposit Account | 1590 | 1370 | Deposits (pass-through item, 0 % VAT) |
| Customer Credit Account | 1719 | 3280 | Liability from customer credit top-ups |
| Voucher Account | 1796 | 3786 | Liability from issued vouchers |
⚠️ Important for tax advisors: Customer credit and voucher top-ups/sales are not revenue — they are liabilities (prepayments received). They are NOT posted to the 0 % revenue account but to the two liability accounts. The default values (SKR03 1719/1796, SKR04 3280/3786) are suggestions — please adjust to your chart of accounts. Set an account to
0to force the old behavior (posting as tax-exempt revenue).
Foreign Currency¶
Do you issue invoices in a currency other than the euro? Then the currency and the exchange rate have to go into the posting. Default: "EUR only" – invoices in a foreign currency are then not exported as such. If you choose "Foreign currency code (WKZ) + rate + base amount", you must also choose the rate (for lines with and without German VAT) and two accounts for exchange gains/losses, and have the selection confirmed by the tax advisor ("Confirm selection"). Without this confirmation the export blocks foreign-currency invoices. Any change to the three selection fields resets the confirmation. Always agree this with your tax advisor.
The confirmation applies to the saved selection: save first, then "Confirm selection" can be clicked. If the settings have been changed elsewhere in the meantime (for example by your tax advisor's firm), DiKAS confirms nothing and shows the notice "The settings have been changed by someone else in the meantime". Load the current state, check it and confirm again.
The rate is applied per invoice: no rate is recorded when an invoice in a foreign currency is issued – the invoice is created even if the rate source is temporarily unavailable. The export fetches the rate: depending on your rate-type selection, the ECB daily rate of the invoice date or the monthly rate. A credit note takes over the currency of the original invoice; for the daily rate, the date of the original invoice applies, so that both cancel out in euros. An invoice in euros to a customer in Switzerland needs no rate and is exported as before.
If the export stops because of a foreign currency: no file is produced; the message names the reason.
| Message | Cause and remedy |
|---|---|
| The invoice export is set to "EUR only" | In the "Configuration" tab under Foreign currency, choose the foreign currency, save and have it confirmed by the tax advisor. |
| Foreign currency not yet confirmed by the tax advisor | Have the selection confirmed (client or tax advisor's firm), then start the export again. |
| No exchange rate available for invoices | The message names all affected invoice numbers. Possible reasons: the ECB publishes no rate for this currency on the date, the monthly rate is not yet published (only after the end of the month), the rate type is unknown, or the original invoice of a credit note is missing. Export again later or check the rate type. |
| The rate source cannot be reached | Start the export again later. |
| Receipts, expenses, recorded documents or bank expenses in a foreign currency | These data cannot be exported to DATEV in a foreign currency. If the period contains such data and the main currency is not the euro, the export stops. Invoices in a foreign currency go through the invoice modes ("By Invoice", "Outgoing Invoices (Debtors)", "Cash + Invoicing (Debtors)"). |
| The main currency is not an ISO code | Under Admin → Settings → General → Currency & Tax Rates enter the main currency as a code, e.g. EUR or CHF (see Settings). |
Performing an Export¶
Admin → DATEV → Tab "Export"
- Select time period — enter from-to date
- Check the displayed mode — you change it in the "Configuration" tab
- Optional: "Include expenses" — the switch is in the "Configuration" tab; in the debtor modes the export tab additionally has check boxes for outgoing invoices and expenses
- Click "Create export"
- The progress bar shows the status
- Click "Download" → save ZIP file
Quick-select buttons for common time periods:
| Button | Time Period |
|---|---|
| Today | Today only |
| Yesterday | Yesterday only |
| Last Week | Mon–Sun of the previous week |
| Last Month | Entire previous month |
| Last Quarter | Last calendar quarter |
| Last Year | Entire previous year |
Which Mode to Choose?¶
| Mode | When to use? | For whom? |
|---|---|---|
| End-of-Day Report | For most businesses | Small/medium restaurants |
| Per Receipt | When the tax advisor wants to see every receipt | Audit-relevant businesses |
| Per Business Day | For nighttime operations (bar, club) | Businesses open past midnight |
| By Article Group | When food and drinks are booked separately | Restaurants with differentiated accounting |
| Article Group Detailed | Article groups + days combined | Larger businesses |
| By Invoice | For B2B invoices (corporate customers) | Catering, event hospitality |
| Expenses Only | Only cash withdrawals and business expenses | Separate expense reporting |
| Outgoing Invoices (Debtors) ("Rechnungsausgang (Debitoren)") | Outgoing invoices with open items per customer | Businesses with genuine invoicing |
| Cash + Invoicing (Debtors) ("Gastro + Faktura (Debitoren)") | POS receipts and outgoing invoices together in one batch | Businesses using the POS/hospitality and invoicing at the same time |
Tip: Start with "End-of-Day Report". If your tax advisor needs more detail, switch to "Per Receipt" or "By Article Group".
Locking after the export¶
With every successful DATEV export, the exported period counts as handed over to accounting — regardless of whether "Ausgaben einbeziehen" (include expenses) or "Belege einbeziehen" (include receipts) is switched on. Receipts (Finance → Expenses) and expenses (Cashbook → Expenses) dated within this period are then locked ("festgeschrieben"):
- Locked: amount, receipt date, tax, category and payment source (for expenses: amounts, receipt date, mode and account) as well as deleting.
- Still editable: note, attachment and supplier.
- Locking covers the exported period up to its end, at most up to and including yesterday — today stays open.
- The limit only moves forward: a later export of an older period reopens nothing.
- A receipt recorded afterwards with a date in the locked period is locked immediately.
- There is no correction route in the program; for a correction of content, contact your accountant.
Which receipts are locked is shown in Finance → Expenses → "Archiv" with the filter "Nur festgeschriebene" (Archive).
Sending to the Tax Advisor¶
Instead of manually emailing the file, DiKAS can send the export directly to your tax advisor:
Admin → DATEV → Tab "Tax Advisor"
- Enter name and email of the tax advisor
- Optional: set ZIP password (the file is AES-256 encrypted)
- Communicate the password to the tax advisor by phone or in person (one-time only)
- During export: click "Send to tax advisor"
The tax advisor receives an email with: - Professional greeting - Client and advisor number - Export mode and time period - The ZIP file as attachment
Tax Advisor Access via the Customer Portal¶
Even more convenient than sending by email: your accounting firm retrieves the exports itself — via the free firm portal. You decide whether and which firm gets access to your POS data, in your DiKAS customer portal (konto.dikas.de, menu item Steuerberater (tax advisor) — where you also manage your licence and your DiKAS invoices):
- Confirm or decline a request: If your firm requests the link, the card "Kanzlei ‹Name› möchte Zugriff auf Ihre Kassendaten" (firm ‹name› would like access to your POS data) appears with Bestätigen (confirm) and Ablehnen (decline). Without your confirmation the firm gets no access.
- "Meinen Steuerberater einladen" (invite my tax advisor): you invite your firm yourself — enter the email address (and optionally the firm name), done. If the firm does not yet have a DiKAS account, the email contains a registration link. You can withdraw a sent invitation at any time.
- What the firm can see: only the data of your linked business, mostly read-only — status overview (TSE, cash register notification, DATEV, subscription), monthly reports as well as DATEV, DSFinV-K and cash inspection (Kassennachschau) exports. In addition it can write two accounting-related things: submit the cash register notification under § 146a AO on your behalf (including the required master data) and apply its DATEV template to your business — your client number, advisor number and any ZIP password remain untouched. Both are logged. It can not take payments or reconfigure your POS.
- Removing the link: you simply decline open requests. You can revoke an active link yourself at any time in the customer portal via "Zugriff entziehen" (revoke access) — your firm can also remove it in its cockpit.
💡 Tip: Everything the firm portal can do for your tax advisor is described in the chapter Tax Advisor & Firm.
Article Group Account Mapping¶
For differentiated accounting, you can assign a separate revenue account to each article group:
Admin → DATEV → Tab "Configuration" → Article Group Mapping
| Article Group | Account | Counter Account |
|---|---|---|
| Non-alcoholic drinks | 8400 | 1000 |
| Beer | 8400 | 1000 |
| Wine | 8400 | 1000 |
| Food | 8300 | 1000 |
| Desserts | 8300 | 1000 |
Article groups without a mapping automatically use the default revenue account (based on the VAT rate).
Payment Method Account Mapping (the payment method determines the counter account)¶
In the daily modes (0/1/2) the payment method of each posting determines the counter account: the revenue is credited to the revenue account, the payment method is debited. Default:
| Payment method | Counter account (default) | Effect |
|---|---|---|
| Cash | Cash register (SrcKonto) |
Money in the drawer |
| Debit/credit card | Money in transit (SrcKontoKarte) |
Card revenue, bank receipt follows |
| Customer credit | Customer Credit Account | Redemption reduces the credit liability |
| Multi-purpose voucher | Voucher Account | Redemption reduces the voucher liability |
| House tab/own consumption | Cash register (receivable) | configurable |
💡 Own posting route / clearing account: The payment method account mapping lets you redirect any payment method to its own account — e.g. post voucher/credit redemptions not directly to the liability account but via a clearing account, if your firm keeps its books that way.
Expenses in DATEV Export¶
If "Include expenses" is enabled, your cash-book expenses are included in the export — in the cash register modes and in "Cash + Invoicing (debtors)":
- Account: the DATEV account of the expense category chosen on the expense (e.g. "Office supplies" → 4930). Only if the expense has no category, or the category has no DATEV account, DiKAS posts to the expense account (fallback).
- Counter account: the cash register.
- Expenses with 19 % (e.g., office supplies): Input tax BU 9
- Expenses with 7 % (e.g., food items): Input tax BU 8
- Tax-exempt expenses: BU 40
Note: Expenses of type "Transfer" (DeferredPayment) are not included in the DATEV export, as they have no cash register effect.
Deposits in DATEV Export¶
Deposit amounts with 0 % VAT (pass-through item) are automatically booked to the configured deposit account — separate from the revenue accounts. A deposit with 7 or 19 % (deposit as part of the price, see Deposit Articles) is normal revenue and is posted to the revenue account of its tax rate; the return is booked at the same rate.
Exporting Receipt Images (Document Link)¶
Incoming receipts (invoices/receipts attached as a photo or PDF under Expenses) can be exported together with the posting as a document image. This way the tax advisor can see the original document directly for each expense.
Enable: Admin → DATEV → Configuration → option "Include receipts" (together with "Include expenses" or mode "Expenses only").
When exporting in the cash register modes (End-of-Day Report to Article Group Detailed) and in the mode "Expenses Only":
- Each expense with an attached document receives a document link (BEDI "<GUID>", DATEV field 20) in the posting.
- The document images (PDF/image) are placed in the same ZIP, named by GUID.
- DATEV assigns the documents automatically to the respective posting on import (DATEV Unternehmen Online / document link).
In the combined mode "Cash + Invoicing (debtors)" the document images of cash expenses are placed with the recorded incoming receipts instead (folder "Belege" or package "Eingangsrechnungen", also with "Include receipts"); these postings carry no document link.
ℹ️ Prerequisite: expenses must also be exported ("Include expenses" or mode 6). Coordinate the first import with receipts briefly with your tax advisor.
Posting Bank Transactions Only with a Receipt¶
In the mode "Outgoing Invoices (Debtors)" DiKAS by default posts every categorised outgoing bank transaction as an expense against the bank account — even if no receipt has been recorded for it.
Many firms do not want this: they already receive the account transactions from the bank and assign them there; without a receipt there is no input tax deduction anyway. For this case there is the option Admin → DATEV → Configuration → "Bankumsätze nur mit Beleg buchen" (post bank transactions only with a receipt; default: off).
When it is switched on:
- A bank transaction gets a posting line only if a recorded receipt is linked to it — and that line is created from the receipt anyway (with invoice number and VAT breakdown). The expense therefore comes exclusively from the recorded receipts.
- The category of the expense appears in the posting text, so it stays visible to the firm.
- How many transactions were not posted for this reason is stated in the HINWEISE.txt in the export ZIP.
⚠️ This option together with "Include receipts" switched off produces a batch without any expense — each switch looks correctly set on its own. The export points this out explicitly in the HINWEISE.txt.
Part 2: For Tax Advisors — Technical Reference¶
EXTF Format v13¶
DiKAS exports in the DATEV EXTF format version 13 (Extended Transfer Format). The export file is a semicolon-separated CSV file with UTF-8 encoding.
Header Line¶
The first line contains the EXTF header with 21 fields:
"EXTF";700;21;"Buchungsstapel";13;{Timestamp};;"DK";"DiKAS";;{BeraterId};{Mandantennummer};{WjBeginn};{SachkontenLaenge};{DatumVon};{DatumBis};"DiKAS";;1;0;"EUR"
| Position | Field | Description |
|---|---|---|
| 1 | "EXTF" |
Format identifier |
| 2 | 700 |
Format variant |
| 3 | 21 |
Number of header fields |
| 4 | "Buchungsstapel" |
Document type |
| 5 | 13 |
EXTF version |
| 6 | Timestamp | Creation timestamp (yyyyMMddHHmmssfff) |
| 7 | — | Reserved |
| 8 | "DK" |
Country code |
| 9 | "DiKAS" |
Software name |
| 10 | — | Reserved |
| 11 | BeraterId | Tax advisor number |
| 12 | Mandantennummer | Client number |
| 13 | WjBeginn | Fiscal year start (yyyyMMdd) |
| 14 | SachkontenLaenge | Account length (4 or 5) |
| 15 | DatumVon | Export start (yyyyMMdd) |
| 16 | DatumBis | Export end (yyyyMMdd) |
| 17 | "DiKAS" |
Software name |
| 18 | — | Reserved |
| 19 | 1 |
Batch count |
| 20 | 0 |
Currency decimal places |
| 21 | "EUR" |
Currency |
Column Header¶
The second line defines the posting columns:
Umsatz (ohne Soll/Haben-Kz);Soll/Haben-Kennzeichen;WKZ Umsatz;Kurs;Basis-Umsatz;WKZ Basis-Umsatz;Konto;Gegenkonto (ohne BU-Schluessel);BU-Schluessel;Belegdatum;Belegfeld 1;Belegfeld 2;Skonto;Buchungstext
Posting Lines¶
From line 3, the postings follow:
| Column | Format | Description |
|---|---|---|
| Umsatz | 1.234,56 (de-DE) |
Gross amount |
| Soll/Haben | S or H |
S=Debit (revenue), H=Credit |
| WKZ Umsatz | empty | Not used |
| Kurs | empty | Not used |
| Basis-Umsatz | empty | Not used |
| WKZ Basis | empty | Not used |
| Konto | 4-5 digits | Revenue account (e.g., 8400) |
| Gegenkonto | 4-5 digits | Source account (e.g., 1000 cash register) |
| BU-Schlüssel | 2-40 | Automatic tax code |
| Belegdatum | ddMM |
Day+month (e.g., 1503 = March 15) |
| Belegfeld 1 | Text | Document number (Z-no., receipt no., invoice no.) |
| Belegfeld 2 | empty | Not used |
| Skonto | empty | Not used |
| Buchungstext | Text | Posting description |
Example Posting (End-of-Day Report)¶
"EXTF";700;21;"Buchungsstapel";13;20260312120000000;;"DK";"DiKAS";;12345;67890;20260101;4;20260301;20260331;"DiKAS";;1;0;"EUR"
Umsatz (ohne Soll/Haben-Kz);Soll/Haben-Kennzeichen;WKZ Umsatz;Kurs;Basis-Umsatz;WKZ Basis-Umsatz;Konto;Gegenkonto (ohne BU-Schluessel);BU-Schluessel;Belegdatum;Belegfeld 1;Belegfeld 2;Skonto;Buchungstext
1.234,56;S;;;;"";8400;1000;3;0103;Z-1;;;"Tagesabschluss 1 MwSt 19,00%"
567,89;S;;;;"";8300;1000;2;0103;Z-1;;;"Tagesabschluss 1 MwSt 7,00%"
50,00;S;;;;"";8200;1000;40;0103;Z-1;;;"Tagesabschluss 1 MwSt 0,00%"
BU Codes (Automatic)¶
DiKAS sets the BU code automatically based on the tax rate:
VAT (Revenue, modes 0–5):
| BU | Tax Rate | Meaning |
|---|---|---|
| 3 | ≥ 19 % | VAT standard rate |
| 2 | ≥ 7 % | VAT reduced rate |
| 40 | 0 % | Tax-exempt |
Input Tax (Expenses, mode 6):
| BU | Tax Rate | Meaning |
|---|---|---|
| 9 | ≥ 19 % | Input tax standard rate |
| 8 | ≥ 7 % | Input tax reduced rate |
| 40 | 0 % | Tax-exempt |
The 9 Export Modes in Detail¶
Mode 0: End-of-Day Report¶
| Property | Value |
|---|---|
| Data Source | DayClose documents (Z-reports) |
| Grouping | 1 posting per end-of-day report per tax rate |
| Account | Revenue account by tax rate |
| Counter Account | Cash register account (SrcKonto) |
| Document Field 1 | Z-{Number} (e.g., "Z-1") |
| Posting Text | Tagesabschluss {No} MwSt {Rate}% |
Recommended for: Small businesses with 1 POS and daily closing.
Mode 1: Per Receipt¶
| Property | Value |
|---|---|
| Data Source | All POS receipts |
| Grouping | 1 posting per receipt per tax rate |
| Account | Revenue account by tax rate |
| Counter Account | By payment method: Cash→Cash register, Card→Money in transit |
| Document Field 1 | Receipt number (e.g., "42") |
| Posting Text | Bon {No} MwSt {Rate}% |
Split payment: If a receipt is settled with multiple payment methods (e.g., 10 € cash + 20 € card), the revenue is distributed proportionally per payment method to the respective counter account — 10 € to the cash register, 20 € to money in transit. This keeps the cash register and money-in-transit balances accurate. (The rounding difference is borne by the last payment method so the total remains exact.)
Recommended for: Detailed accounting, audit-relevant businesses, tax audits.
Mode 2: Per Business Day¶
| Property | Value |
|---|---|
| Data Source | POS receipts, grouped by receipt date |
| Grouping | 1 posting per day per tax rate |
| Account | Revenue account by tax rate |
| Counter Account | Cash register account (SrcKonto) |
| Document Field 1 | Date (e.g., "15.03.2026") |
| Posting Text | Umsatz {Date} MwSt {Rate}% |
Recommended for: Businesses with nighttime operations (bar, club), where a business day extends past midnight.
Mode 3: By Article Group (WGR)¶
| Property | Value |
|---|---|
| Data Source | Receipt line items, grouped by article group |
| Grouping | 1 posting per article group per tax rate |
| Account | WGR mapping account or default revenue account |
| Counter Account | WGR mapping counter account or cash register account |
| Document Field 1 | — |
| Posting Text | WGR {Group Name} MwSt {Rate}% |
Special items: Deposit, customer credit, and voucher line items are NOT assigned to an article group but are automatically posted to their respective balance sheet account (deposit/customer credit/voucher account).
Recommended for: Differentiated revenue analysis (e.g., drinks vs. food separately).
Mode 4: Article Group Detailed¶
| Property | Value |
|---|---|
| Data Source | Receipt line items, grouped by article group + date |
| Grouping | 1 posting per article group per day per tax rate |
| Account/Counter Account | Same as mode 3 |
| Document Field 1 | Date (e.g., "15.03.2026") |
| Posting Text | WGR {Group Name} {Date} MwSt {Rate}% |
Recommended for: Larger businesses with daily article group analysis.
Mode 5: By Invoice¶
| Property | Value |
|---|---|
| Data Source | Customer invoices (status ≥ "Open") |
| Grouping | 1 posting per invoice per tax rate |
| Account | Revenue account by tax rate (special items to balance sheet account) |
| Counter Account | Cash register account |
| Document Field 1 | Invoice number (e.g., "RE-2026-001") |
| Posting Text | RE {Invoice Number} |
Recommended for: B2B businesses with customer invoices (catering, events, corporate customers).
Mode 6: Expenses Only¶
| Property | Value |
|---|---|
| Data Source | Spending documents (business expenses) |
| Grouping | 1 posting per expense per tax rate category |
| Breakdown | AmountNormal (19 %), AmountReduced (7 %), AmountTaxFree (0 %) |
| Account | DATEV account of the expense category; without a category or without an account on the category, the expense account (fallback, e.g. 4980) |
| Counter Account | Cash register account |
| BU Code | Input tax: 9 (19 %), 8 (7 %), 40 (0 %) |
| Posting Text | Ausgabe {Comment} {Rate}% |
Filtering: Expenses of type "Transfer" (DeferredPayment, AccountMode 4) are skipped — they have no cash register effect.
Recommended for: Separate expense exports when expenses are not integrated into the revenue export.
Mode 7: Outgoing Invoices (Debtors)¶
| Property | Value |
|---|---|
| Data Source | Outgoing invoices (not POS receipts) |
| Grouping | 1 posting per invoice and tax rate |
| Account | The customer's debtor (personal) account |
| Counter Account | Revenue account by tax rate; for reverse charge and for customers in Switzerland the revenue account configured for that purpose; deposit, voucher and customer credit to their balance sheet account |
| Posting Rule | Debtor to revenue |
This mode is the right one if your tax advisor is to keep open items per customer: instead of a collective account, every invoice customer gets their own personal account.
Two things that apply in both debtor modes
- Personal accounts are assigned during the export. Customers without a customer number are also given a customer number. This also happens when your tax advisor retrieves the export via their link — but the numbers are deterministic, a second retrieval assigns nothing new. Every assignment is logged.
- The switch "Bankumsätze nur mit Beleg buchen" (post bank transactions only with a receipt) applies in modes 7 and 8. If it is off (default), every bank transaction gets a posting line — even without a recorded receipt.
Recommended for: Businesses with genuine invoicing whose firm keeps track of the open items.
Mode 8: Cash + Invoicing (Debtors)¶
This mode is intended for businesses that use the POS/hospitality and invoicing at the same time.
It writes both kinds of revenue into one common EXTF_Buchungsstapel.csv:
| Area | Posting and document number |
|---|---|
| Hospitality/POS | Per receipt; the receipt number is in Belegfeld 1 |
| Invoicing | Debtor to revenue; the invoice number is in Belegfeld 1 |
The separate number ranges are thus preserved. The ZIP can additionally contain the debtor master data, invoice PDFs and expenses. Invoice status and PDF options are the same as in mode 7.
Cash expenses in mode 8: If "Include expenses" is switched on in the configuration and "Ausgaben" (expenses) is ticked in the export dialog, the batch also posts the expenses from the cash book — against the cash register, to the DATEV account of the expense category (otherwise the expense account), exactly as in the cash register modes. With "Include receipts" their document images are placed with the incoming receipts (folder "Belege" or package "Eingangsrechnungen"), without a document link in the posting.
No double posting of invoicing revenue
In a POS business, an invoice additionally creates a fiscal POS receipt. DiKAS recognises this mirror receipt by its invoice link and leaves it out of the hospitality part. The invoice is therefore exported exactly once as a debtor posting.
Why the POS part is exported per receipt
In the end-of-day report the invoice mirror receipts are already contained in the totals and cannot be reliably subtracted afterwards. The combined mode therefore deliberately uses the receipt-based variant "Per Receipt" for the POS.
Recommended for: Combined hospitality/POS businesses with invoicing that want to hand their tax advisor only one posting batch per period.
Void Postings¶
Void receipts are included in the export as negative counter-postings (void reversal) — both the original receipt and the void appear, so the revenue nets out and the audit trail (GoBD/DSFinV-K) is complete:
- Modes 1–4 (receipt/line-based): The void receipt is exported with a negative amount (debit↔credit swapped), which neutralizes the original.
- Mode 0 (end-of-day report): The Z-report is already net — voided receipts are excluded from its totals. There is therefore no separate void line (it would deduct the void a second time). Anyone who wants to see every void individually in the batch uses "Per Receipt".
ℹ️ Per receipt, total debit = total credit; a fully voided day results in net 0 € revenue with a complete posting audit trail.
Expenses in Revenue Modes (0–4 and 8)¶
If "Include expenses" (IncludeSpendings) is enabled, expenses are output in addition to revenues in the same export — in mode 8 ("Cash + Invoicing (debtors)") only if "Expenses" is also ticked in the export dialog. The account is the DATEV account of the expense category, with the expense account as fallback. The BU codes automatically switch to input tax (9/8/40).
Document Link (Document Images, Field 20 "Beleglink")¶
With the option "Include receipts" switched on, DiKAS supplies the document images in a DATEV-compliant way:
- The EXTF posting line uses the standard field 20 "Beleglink" with the value
BEDI "<GUID>"(escaped in the CSV as"BEDI ""<GUID>"""). Fields 15–19 (item lock, various address number, business partner bank, facts, interest lock) remain empty. - The document images are in the same ZIP, named after the GUID (
<GUID>.pdf/.jpg; several documents per receipt with suffix-2,-3). - The GUID is deterministic per expense (stable across repeated exports → no duplicates in DATEV).
- DATEV links Beleglink ↔ document image automatically on import (DATEV Unternehmen online / document transfer).
Only expense postings with an attached document receive a Beleglink; all other lines leave field 20 empty. Exception mode 8: there, cash expenses with a document carry no Beleglink either — their document images are placed with the incoming receipts (folder "Belege" or package "Eingangsrechnungen").
Accounting Logic & Special Cases (for Tax Advisors)¶
This section answers common questions about the accounting treatment of each transaction type. Basic principle: revenues are posted gross per tax rate to the respective revenue account against the payment/cash account; pass-through items and liabilities are extracted from the respective tax line first and posted to their balance sheet account.
| Transaction | Account (Debit/Credit) | Counter Account | BU | Note |
|---|---|---|---|---|
| Revenue 19 % | Revenue 19 % | Payment account | 3 | Standard rate |
| Revenue 7 % | Revenue 7 % | Payment account | 2 | Reduced (food, since 01/01/2026 regardless of eat-in or takeaway) |
| Genuine tax-exempt revenue 0 % | Revenue 0 % | Payment account | 40 | Only genuine 0 % — NOT voucher/deposit |
| Cash payment | Revenue | Cash register (1000/1600) | — | Countable |
| Card payment | Revenue | Money in transit (1360) | — | Pass-through until bank receipt |
| Split payment (cash+card) | Revenue | proportional per payment method | — | Proportionally distributed (see Mode 1) |
| Customer credit top-up | Customer Credit Account | Payment account | 40 | Liability, not revenue |
| Payment with customer credit | Revenue (goods taxed) | Customer Credit Account | 3/2 | Reduces the liability |
| Voucher sale (multi-purpose) | Voucher Account | Payment account | 40 | Liability, not revenue |
| Voucher redemption | Revenue (goods taxed) + Voucher Account (reduction) | Payment account/Voucher Account | 3/2 | VAT arises only now |
| Deposit 0 % (out/return) | Deposit Account | Payment account | 40 | Pass-through; net of issue minus return |
| Deposit with 7/19 % (deposit as part of the price) | Revenue account of the rate | Payment account | as revenue | Part of revenue; return at the same rate |
| Discount | (already netted in revenue) | — | 3/2 | Revenue is posted net after discount |
| Void | Revenue credit (reversal) | Payment account | 3/2 | Negative counter-posting, full audit trail |
| Expense/business expenditure | DATEV account of the expense category (fallback: expense account) | Cash register | 9/8/40 | Only mode 6 or "Include expenses" (modes 0–4 and 8) |
Customer Credit (Prepaid Balance)¶
- Top-up = customer pays in advance → prepayment received / liability, no VAT. Posted to the Customer Credit Account.
- Redemption (paying with credit) → the goods are posted as revenue with their regular tax rate; counter account is the Customer Credit Account (liability decreases).
- Payout of credit (
art_payout) likewise reduces the liability. - Disco card top-ups (
art_discoaufladung) are treated identically.
Vouchers — Multi-Purpose vs. Single-Purpose (§ 3 para. 13–15 German VAT Act)¶
DiKAS treats vouchers by default as multi-purpose vouchers: the sale is not taxable (liability on the Voucher Account), VAT only arises upon redemption (with the tax rate of the actually supplied service). This is the standard case for hospitality vouchers, since they can be redeemed for both 7 % food and 19 % drinks.
⚠️ Special case — single-purpose voucher: If the place of supply and the tax rate are already determined at the time of issue (e.g., a voucher exclusively for a specific 19 % service), VAT is already due on sale (single-purpose voucher, § 3 para. 14 German VAT Act). DiKAS does not distinguish this automatically — record such vouchers as regular revenue (a separate article with the applicable tax rate) or have the tax advisor periodically rebook the Voucher Account balances accordingly.
Deposits¶
Deposit at 0 % VAT is a pass-through item. Issue (sale of deposit-bearing goods) and return (deposit refund, negative position) are posted net to the Deposit Account — separate from revenue. This ensures that deposit neither inflates revenue nor the tax base.
Deposit at 7 or 19 % (deposit as part of the price), by contrast, is not split off: it is posted to the revenue account of its tax rate, and the return reduces the same revenue. What matters is the rate at which the line was charged – later changes to the article do not shift receipts that have already been booked.
Voids & GoBD/DSFinV-K¶
A void creates its own void receipt with negative amounts (the original remains unchanged — immutability per GoBD). In the receipt mode (1) both receipts appear, so the revenue nets out and the audit trail is seamless. In the aggregated modes (0/2) the end-of-day report is already net — voided receipts are excluded from the daily/period totals, an additional reversal is omitted (it would deduct the void twice).
Money in Transit (Card Payments)¶
Card revenues are posted to the Money in Transit account (1360), not directly to the bank — the payment service provider pays out collectively (often net of fees) to the bank account. The clearing of the money-in-transit account against the actual bank receipt is handled in financial accounting (not by DiKAS).
Tips — configurable (default: off)¶
Tips to employees are exempt from VAT and not revenue of the business (pass-through item, § 3 no. 51 German Income Tax Act). How they are treated in the DATEV export is a configurable option (Admin → DATEV → Options → "Trinkgeld exportieren" (export tips)), because firms handle this differently:
- Off (default): Tips do not appear in the posting lines. They are contained in the payment but drop out cleanly in the revenue distribution — the batch remains complete and balanced. (In the Z-report and in the DSFinV-K they continue to be shown as
TrinkgeldAN— this is mandatory and unaffected.) - On: The receipt tip is posted as a pass-through item to the configurable tip account (SKR03 suggestion 1592 "Fremdgeld" (third-party money), SKR04 1372 — adjustable) against the respective payment method (cash/card). The DATEV cash balance then reflects the money physically in the drawer including tips.
The option applies uniformly to the daily modes 0, 1 and 2.
Tip Payouts to Staff — configurable (default: off)¶
When the business pays out collected tips from the till to its staff, an expense is created in the cash book. This payout, too, is a pass-through item, not an operating expense. It is therefore left out of the DATEV export by default — even when "Include expenses" is switched on. Posted as an ordinary expense, it would reduce profit and the DATEV cash account by money that never belonged to the business.
If your firm requires the posting, switch it on in Admin → DATEV → Configuration:
- In "Konto für die Trinkgeld-Auszahlung ans Personal" (account for tip payouts to staff), enter the account specified by the firm — a pass-through or liability account (often the same as the tip account), never an expense account. DiKAS deliberately does not suggest one; 0 means "do not post".
- Under Options, tick "Trinkgeld-Auszahlung exportieren" (export tip payouts).
Each payout is then posted without VAT (BU key 40), debiting this account against the cash account; the posting text is the payout's comment. If the box is ticked but no account is entered, no line is created on purpose — better no posting than one on a guessed account. The payout only appears in exports that contain cash expenses ("Include expenses" or mode 6 "Expenses only").
Full Chart of Accounts (SKR03 / SKR04)¶
All accounts configurable in DiKAS with their common default values. The chart of accounts provided by your tax advisor always takes precedence — adjust these values accordingly.
| DiKAS Setting | SKR03 | SKR04 | Type | Meaning |
|---|---|---|---|---|
| Revenue Account 19 % | 8400 | 4400 | Revenue | Sales revenue 19 % VAT |
| Revenue Account 7 % | 8300 | 4300 | Revenue | Sales revenue 7 % VAT |
| Revenue Account 0 % | 8200 | 4200 | Revenue | Tax-exempt revenue |
| Cash Register (Source Cash) | 1000 | 1600 | Asset | Cash balance |
| Money in Transit (Card) | 1360 | 1460 | Asset | Card payment pass-through |
| Expense account (fallback) | 4980 | 6850 | Expense | For expenses without a category account — per type via the DATEV account of the expense category |
| Deposit Account | 1590 | 1370 | Pass-through | Deposit at 0 % VAT (deposit at 7/19 % is posted to revenue) |
| Customer Credit Account | 1719 | 3280 | Liability | Prepayments received (credit, untaxed) |
| Voucher Account | 1796 | 3786 | Liability | Issued gift vouchers (multi-purpose) |
| Tip account (optional) | 1592 | 1372 | Pass-through | Third-party money — only with "Trinkgeld exportieren" active |
| Account for tip payouts (optional) | — | — | Pass-through | no suggestion, set by the firm (often the same as the tip account) — only with "Trinkgeld-Auszahlung exportieren" active |
The values are the DiKAS default suggestions per chart of accounts — the chart of accounts specified by the tax advisor is decisive, every account can be overwritten individually. For the liability accounts, 0 = function off (fallback to 0 % revenue instead of liability).
Additionally: per article group (modes 3/4) and per payment method own account/counter-account mappings are possible (see above).
Account Length (Sachkontenlänge)¶
| Setting | Revenue Account Example | Account Length |
|---|---|---|
| 4 digits | 8400 | SKR03 standard |
| 5 digits | 84000 | SKR03 with subdivision |
The account length in DiKAS must be identical to the DATEV configuration. If there is a mismatch, the postings will be rejected by DATEV.
Encryption¶
If a ZIP password is configured:
| Property | Value |
|---|---|
| Encryption | AES-256 |
| Library | SharpZipLib |
| Filename | DATEV_Export_{From}_{To}.zip |
| Content | EXTF_Buchungsstapel.csv |
The password must be communicated to the tax advisor once via a secure channel (by phone, in person). It is not transmitted in the email.
Email to Tax Advisor¶
The automatically generated email contains:
Subject: DATEV Export 01.03.2026 - 31.03.2026
Dear Dr. Steuer,
please find attached the DATEV export for the period 01.03.2026 - 31.03.2026.
Client number: 67890
Advisor number: 12345
Export mode: End-of-day report
The ZIP file is password-protected. The password has been
communicated to you separately.
Best regards,
Your DiKAS System
[Attachment: DATEV_Export_20260301_20260331.zip]
Importing into DATEV¶
DATEV Unternehmen Online: 1. Log in → Documents → Import posting batch 2. Upload ZIP file (enter password if applicable) 3. Verify: advisor number and client number must match 4. Account length must be identical 5. Review and post the entries
DATEV Kanzlei-Rechnungswesen: 1. File → Import → EXTF 2. Select CSV file from ZIP 3. Posting batch is created 4. Review and finalize
Automating the Export¶
The DATEV export can be triggered entirely without a click — configuration, export, download and sending to the firm. The description is in DATEV Automation.
Practical Example: Restaurant "Zur Linde"¶
Initial Setup¶
Tax advisor Dr. Müller provides the following data: - Advisor number: 12345 - Client number: 67890 - Chart of accounts: SKR03, 4-digit - Revenue drinks: 8400 (19 %) - Revenue food: 8300 (7 %) - Cash register: 1000 - Money in transit: 1360
Monthly Process¶
- Perform end-of-day report daily (Z-report)
- At month-end: Admin → DATEV → Export
- Time period: "Last month"
- Mode: "End-of-day report"
- "Include expenses": Yes
- Click "Send to tax advisor"
- Dr. Müller receives the encrypted ZIP file by email
- Dr. Müller imports the data into DATEV and posts them
Result in DATEV¶
For March 2026 (31 end-of-day reports), the export file contains: - Approx. 62 posting lines (2 per day: 19 % and 7 %) - Plus expense postings (if enabled) - Plus deposit postings (if applicable)
Frequently Asked Questions¶
Which mode should I choose? Ask your tax advisor. Typically, "End-of-day report" (mode 0) is sufficient. For tax audits, "Per Receipt" (mode 1) is recommended.
We use hospitality and invoicing with separate number ranges. Can both go into one export? Yes. In the DATEV configuration choose "Gastro + Faktura (Debitoren)" (Cash + Invoicing, debtors). Receipt numbers and invoice numbers stay separate in the respective DATEV document field but end up in the same posting batch. Invoice mirror receipts are excluded automatically.
Do I need to use different accounts for food and drinks? Not necessarily. If your tax advisor requests it, enable the article group account mapping. Otherwise, DiKAS automatically books by tax rate.
What happens with voucher sales in the DATEV export? The sale of a (multi-purpose) voucher is not revenue but a liability (prepayment received) — it is posted to the Voucher Account. VAT only arises upon redemption (the purchased goods are then taxed at their respective rate and the liability is reduced). Details and the single-purpose special case: see section "Accounting Logic & Special Cases".
What happens with customer credit top-ups? Same as vouchers: the top-up is a liability (posted to the Customer Credit Account, not revenue). When paying with credit, the liability is reduced and the goods are taxed.
Can house tabs (on account) be exported? House tabs have no cash register effect and therefore do not appear in modes 0–4. Use mode 5 "By Invoice" for customer invoices.
What if my tax advisor doesn't use DATEV? The EXTF format is a standard CSV and can also be imported into other accounting software (e.g., Lexware, sevDesk, ADDISON). The column structure is identical.
Can I automate the export?
Via the REST API (POST /api/v1/datev/export and POST /api/v1/datev/send), you can trigger the export programmatically — e.g., via a cron job at month-end.
Next Step¶
→ Customer Invoices — Create and send invoices