DATEV & SKR

DATEV in English: working with SKR03/SKR04 when you don't read German

DATEV is the accounting infrastructure most German bookkeepers and tax advisors run on, and its standard charts of accounts — SKR03 and SKR04 — are entirely in German. If you own or manage a German entity but don't read German, this page explains what those exports contain, how to get the trial balance out, and how to turn it into statutory HGB accounts.

What DATEV is (and isn't)

DATEV is a cooperative that provides accounting software and data-exchange standards used across the German tax profession. Your bookkeeper or Steuerberater very likely posts entries into a DATEV system, which means your ledgers already sit in a standardised format — even if you never touch DATEV yourself.

What DATEV does not do for you is produce a finished, filing-ready Jahresabschluss on its own; the statement still has to be assembled and mapped to the HGB structure. The useful thing for a non-German-speaking owner is that the underlying data is standardised, so it can be exported and processed predictably.

SKR03 vs SKR04, briefly

SKR03

A process-oriented chart of accounts, historically the most common for small and mid-sized German businesses. Accounts are grouped by business process. Account numbers differ from SKR04, but both ultimately map to the same HGB positions.

SKR04

A balance-sheet-oriented chart, structured to follow the § 266 / § 275 HGB order. Many newer and larger setups use it because the account layout already mirrors the statutory statements.

What it means for you

You don't have to memorise either scheme. The account number tells the software which SKR is in use, and each account maps to a statutory line regardless — so SKR03 and SKR04 exports both work.

Exporting the SuSa

The document you want is the Summen- und Saldenliste (SuSa) — the trial balance — for the fiscal year. In a DATEV environment your bookkeeper can export it as a PDF, CSV or Excel file; you can also ask for a DATEV-format or Saldenliste export. This is a routine request, so it is fine to simply ask your accountant for 'the SuSa for the year' as a CSV or Excel.

The export lists every account with its German name and closing balance. That German naming is exactly what an English-only user gets stuck on — but it is also structured, machine-readable data, which is what lets software translate and map it for you.

Turning the export into HGB statements

Upload the SuSa and our AI reads the SKR account numbers and German names, proposes the correct § 266 / § 275 HGB position for each balance, and builds a draft Bilanz and GuV. It handles the German bookkeeping vocabulary and DATEV-style CSV encodings (including Windows-1252 and DATEV/Lexware quirks), so you are not fighting garbled umlauts or unreadable column headers.

You review the mapping in an English interface, approve it, and the statements assemble in the statutory structure. The notes and, where required, the management report draft from the same figures. Remember that the filed original must be German (§ 244) — the English view is an early-access convenience layer, not the document that goes to the register.

A workable division of labour

  • Keep your German bookkeeper or advisor for day-to-day posting in DATEV if that already works.
  • Ask for the year-end SuSa as CSV or Excel once the books are closed.
  • Use the software to map the SuSa to HGB, review in English, and generate the Bilanz, GuV and Anhang.
  • Produce an English convenience translation for your own or a foreign parent's records, and file the German original.
  • Bring in a Steuerberater or Wirtschaftsprüfer where the law requires it — for example the statutory audit of a medium or large company.

Frequently asked questions

Can I prepare German accounts if I only have a DATEV export and don't read German?

Yes. Export the trial balance (SuSa) from DATEV as CSV, Excel or PDF and upload it. The software reads the German SKR account names, maps them to HGB positions and lets you review everything in an English interface.

What is the difference between SKR03 and SKR04?

They are two standard German charts of accounts. SKR03 is organised by business process; SKR04 mirrors the balance-sheet order of § 266 HGB. Different account numbers, but both map to the same statutory positions, and the software supports either.

How do I get the trial balance out of DATEV?

Ask your bookkeeper or tax advisor for the Summen- und Saldenliste for the fiscal year as a CSV or Excel file — it is a routine export. You then upload that file to build the statements.

Will the German umlauts and encoding break the import?

No. The importer detects DATEV/Lexware-style encodings, including Windows-1252 and byte-order marks, so account names with umlauts come through correctly rather than as garbled characters.

Does DATEV produce the final Jahresabschluss?

Not by itself — DATEV holds the ledgers, but the statutory statement still has to be mapped to the HGB structure and assembled. That mapping and assembly is what this software does from your DATEV export.