@fin.cx/chartdata 2.1.0 → 2.3.0

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (16) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/chartdata.hgb.d.ts +14 -0
  3. package/dist_ts/chartdata.hgb.js +81 -0
  4. package/dist_ts/chartdata.types.d.ts +2 -2
  5. package/dist_ts/data/skr03.2026.js +303 -1
  6. package/dist_ts/data/skr04.2026.js +289 -1
  7. package/dist_ts/index.d.ts +1 -0
  8. package/dist_ts/index.js +2 -1
  9. package/package.json +5 -5
  10. package/readme.md +8 -5
  11. package/ts/00_commitinfo_data.ts +1 -1
  12. package/ts/chartdata.hgb.ts +92 -0
  13. package/ts/chartdata.types.ts +2 -2
  14. package/ts/data/skr03.2026.ts +302 -0
  15. package/ts/data/skr04.2026.ts +288 -0
  16. package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts CHANGED
@@ -10,6 +10,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "EDV-Software",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.I.2",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -18,6 +19,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Unbebaute Grundstücke",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.1",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -26,6 +28,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Geschäftsbauten",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.1",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -34,6 +37,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Maschinen",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.2",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -42,6 +46,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Pkw",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -50,6 +55,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Betriebsausstattung",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -58,6 +64,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Büroeinrichtung",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -66,6 +73,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Geringwertige Wirtschaftsgüter",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -74,6 +82,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verbindlichkeiten gegenüber Kreditinstituten (mittel-/langfristig)",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.2",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -82,6 +91,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gewinnrücklagen",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.III",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -90,6 +100,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gewinnvortrag vor Verwendung",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -98,6 +109,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verlustvortrag vor Verwendung",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -106,6 +118,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gezeichnetes Kapital",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -114,6 +127,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Rückstellungen für Pensionen",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.1",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -122,6 +136,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Steuerrückstellungen",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.2",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -130,6 +145,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Rückstellungen",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.3",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -138,6 +154,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Aktive Rechnungsabgrenzung",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva C",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -146,6 +163,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Passive Rechnungsabgrenzung",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva D",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -154,6 +172,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Kasse",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -162,6 +181,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Bank",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -170,6 +190,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Bank 2",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -178,6 +199,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Geldtransit",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -186,6 +208,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.II.1",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -194,6 +217,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Vermögensgegenstände",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -206,6 +230,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 66,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -218,6 +243,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 66,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -230,6 +256,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 61,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -242,6 +269,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 66,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -254,6 +282,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 67,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -266,6 +295,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 62,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -274,6 +304,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Durchlaufende Posten",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -282,6 +313,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.4",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -290,14 +322,25 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Verbindlichkeiten",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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+ {
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+ "accountNumber": "1728",
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+ "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
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+ "validFrom": 2026
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+ },
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  {
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  "accountNumber": "1741",
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  "accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -306,14 +349,34 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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+ {
357
+ "accountNumber": "1767",
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+ "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus Lieferungen",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
363
+ "validFrom": 2026
364
+ },
365
+ {
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+ "accountNumber": "1768",
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+ "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus sonstigen Leistungen und Werklieferungen",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
372
+ "validFrom": 2026
373
+ },
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  {
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  "accountNumber": "1770",
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  "accountName": "Umsatzsteuer",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -322,6 +385,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuer 7 %",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -330,6 +394,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuer 19 %",
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  "accountClass": 1,
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  "accountType": "liability",
397
+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -338,6 +403,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -346,6 +412,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuer nach §13b UStG 19 %",
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  "accountClass": 1,
348
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  "accountType": "liability",
415
+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -354,6 +421,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Privatentnahmen allgemein",
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  "accountClass": 1,
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  "accountType": "equity",
424
+ "hgb266Position": "Passiva A.I",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -362,6 +430,7 @@ export const SKR03_2026: IChart = {
362
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  "accountName": "Privateinlagen",
363
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  "accountClass": 1,
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  "accountType": "equity",
433
+ "hgb266Position": "Passiva A.I",
365
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
367
436
  },
@@ -370,6 +439,7 @@ export const SKR03_2026: IChart = {
370
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  "accountName": "Zinsen und ähnliche Aufwendungen",
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  "accountClass": 2,
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  "accountType": "expense",
442
+ "hgb275Position": "GuV 13",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -378,6 +448,7 @@ export const SKR03_2026: IChart = {
378
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  "accountName": "Aufwendungen aus Kursdifferenzen",
379
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  "accountClass": 2,
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  "accountType": "expense",
451
+ "hgb275Position": "GuV 8",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
382
453
  "validFrom": 2026
383
454
  },
@@ -386,6 +457,7 @@ export const SKR03_2026: IChart = {
386
457
  "accountName": "Sonstige Aufwendungen",
387
458
  "accountClass": 2,
388
459
  "accountType": "expense",
460
+ "hgb275Position": "GuV 8",
389
461
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
390
462
  "validFrom": 2026
391
463
  },
@@ -394,6 +466,7 @@ export const SKR03_2026: IChart = {
394
466
  "accountName": "Sonstige Zinsen und ähnliche Erträge",
395
467
  "accountClass": 2,
396
468
  "accountType": "revenue",
469
+ "hgb275Position": "GuV 11",
397
470
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
398
471
  "validFrom": 2026
399
472
  },
@@ -402,6 +475,7 @@ export const SKR03_2026: IChart = {
402
475
  "accountName": "Erträge aus Kursdifferenzen",
403
476
  "accountClass": 2,
404
477
  "accountType": "revenue",
478
+ "hgb275Position": "GuV 4",
405
479
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
406
480
  "validFrom": 2026
407
481
  },
@@ -410,6 +484,7 @@ export const SKR03_2026: IChart = {
410
484
  "accountName": "Sonstige Erträge",
411
485
  "accountClass": 2,
412
486
  "accountType": "revenue",
487
+ "hgb275Position": "GuV 4",
413
488
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
414
489
  "validFrom": 2026
415
490
  },
@@ -418,6 +493,7 @@ export const SKR03_2026: IChart = {
418
493
  "accountName": "Fremdleistungen",
419
494
  "accountClass": 3,
420
495
  "accountType": "expense",
496
+ "hgb275Position": "GuV 5",
421
497
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
422
498
  "validFrom": 2026
423
499
  },
@@ -426,6 +502,7 @@ export const SKR03_2026: IChart = {
426
502
  "accountName": "Wareneingang",
427
503
  "accountClass": 3,
428
504
  "accountType": "expense",
505
+ "hgb275Position": "GuV 5",
429
506
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
430
507
  "validFrom": 2026
431
508
  },
@@ -442,6 +519,7 @@ export const SKR03_2026: IChart = {
442
519
  "",
443
520
  "40"
444
521
  ],
522
+ "hgb275Position": "GuV 5",
445
523
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
446
524
  "validFrom": 2026
447
525
  },
@@ -458,6 +536,7 @@ export const SKR03_2026: IChart = {
458
536
  "",
459
537
  "40"
460
538
  ],
539
+ "hgb275Position": "GuV 5",
461
540
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
462
541
  "validFrom": 2026
463
542
  },
@@ -474,6 +553,7 @@ export const SKR03_2026: IChart = {
474
553
  "",
475
554
  "40"
476
555
  ],
556
+ "hgb275Position": "GuV 5",
477
557
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
478
558
  "validFrom": 2026
479
559
  },
@@ -490,6 +570,7 @@ export const SKR03_2026: IChart = {
490
570
  "",
491
571
  "40"
492
572
  ],
573
+ "hgb275Position": "GuV 5",
493
574
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
494
575
  "validFrom": 2026
495
576
  },
@@ -498,6 +579,7 @@ export const SKR03_2026: IChart = {
498
579
  "accountName": "Bezugsnebenkosten",
499
580
  "accountClass": 3,
500
581
  "accountType": "expense",
582
+ "hgb275Position": "GuV 5",
501
583
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
502
584
  "validFrom": 2026
503
585
  },
@@ -506,6 +588,7 @@ export const SKR03_2026: IChart = {
506
588
  "accountName": "Warenbestand",
507
589
  "accountClass": 3,
508
590
  "accountType": "asset",
591
+ "hgb266Position": "Aktiva B.I.3",
509
592
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
510
593
  "validFrom": 2026
511
594
  },
@@ -514,6 +597,7 @@ export const SKR03_2026: IChart = {
514
597
  "accountName": "Löhne und Gehälter",
515
598
  "accountClass": 4,
516
599
  "accountType": "expense",
600
+ "hgb275Position": "GuV 6",
517
601
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
518
602
  "validFrom": 2026
519
603
  },
@@ -522,6 +606,7 @@ export const SKR03_2026: IChart = {
522
606
  "accountName": "Gesetzliche soziale Aufwendungen",
523
607
  "accountClass": 4,
524
608
  "accountType": "expense",
609
+ "hgb275Position": "GuV 6",
525
610
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
526
611
  "validFrom": 2026
527
612
  },
@@ -530,6 +615,7 @@ export const SKR03_2026: IChart = {
530
615
  "accountName": "Miete",
531
616
  "accountClass": 4,
532
617
  "accountType": "expense",
618
+ "hgb275Position": "GuV 8",
533
619
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
534
620
  "validFrom": 2026
535
621
  },
@@ -538,6 +624,7 @@ export const SKR03_2026: IChart = {
538
624
  "accountName": "Gas, Strom, Wasser",
539
625
  "accountClass": 4,
540
626
  "accountType": "expense",
627
+ "hgb275Position": "GuV 8",
541
628
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
542
629
  "validFrom": 2026
543
630
  },
@@ -546,6 +633,7 @@ export const SKR03_2026: IChart = {
546
633
  "accountName": "Versicherungen",
547
634
  "accountClass": 4,
548
635
  "accountType": "expense",
636
+ "hgb275Position": "GuV 8",
549
637
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
550
638
  "validFrom": 2026
551
639
  },
@@ -554,6 +642,7 @@ export const SKR03_2026: IChart = {
554
642
  "accountName": "Beiträge",
555
643
  "accountClass": 4,
556
644
  "accountType": "expense",
645
+ "hgb275Position": "GuV 8",
557
646
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
558
647
  "validFrom": 2026
559
648
  },
@@ -562,6 +651,7 @@ export const SKR03_2026: IChart = {
562
651
  "accountName": "Fahrzeugkosten",
563
652
  "accountClass": 4,
564
653
  "accountType": "expense",
654
+ "hgb275Position": "GuV 8",
565
655
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
566
656
  "validFrom": 2026
567
657
  },
@@ -570,6 +660,7 @@ export const SKR03_2026: IChart = {
570
660
  "accountName": "Werbekosten",
571
661
  "accountClass": 4,
572
662
  "accountType": "expense",
663
+ "hgb275Position": "GuV 8",
573
664
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
574
665
  "validFrom": 2026
575
666
  },
@@ -578,6 +669,7 @@ export const SKR03_2026: IChart = {
578
669
  "accountName": "Bewirtungskosten",
579
670
  "accountClass": 4,
580
671
  "accountType": "expense",
672
+ "hgb275Position": "GuV 8",
581
673
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
582
674
  "validFrom": 2026
583
675
  },
@@ -586,6 +678,7 @@ export const SKR03_2026: IChart = {
586
678
  "accountName": "Reisekosten Unternehmer",
587
679
  "accountClass": 4,
588
680
  "accountType": "expense",
681
+ "hgb275Position": "GuV 8",
589
682
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
590
683
  "validFrom": 2026
591
684
  },
@@ -594,6 +687,7 @@ export const SKR03_2026: IChart = {
594
687
  "accountName": "Reparaturen und Instandhaltung technischer Anlagen und Maschinen",
595
688
  "accountClass": 4,
596
689
  "accountType": "expense",
690
+ "hgb275Position": "GuV 8",
597
691
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
598
692
  "validFrom": 2026
599
693
  },
@@ -602,6 +696,7 @@ export const SKR03_2026: IChart = {
602
696
  "accountName": "Abschreibungen auf Sachanlagen",
603
697
  "accountClass": 4,
604
698
  "accountType": "expense",
699
+ "hgb275Position": "GuV 7",
605
700
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
606
701
  "validFrom": 2026
607
702
  },
@@ -610,6 +705,7 @@ export const SKR03_2026: IChart = {
610
705
  "accountName": "Sonstige betriebliche Aufwendungen",
611
706
  "accountClass": 4,
612
707
  "accountType": "expense",
708
+ "hgb275Position": "GuV 8",
613
709
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
614
710
  "validFrom": 2026
615
711
  },
@@ -618,6 +714,7 @@ export const SKR03_2026: IChart = {
618
714
  "accountName": "Porto",
619
715
  "accountClass": 4,
620
716
  "accountType": "expense",
717
+ "hgb275Position": "GuV 8",
621
718
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
622
719
  "validFrom": 2026
623
720
  },
@@ -626,6 +723,7 @@ export const SKR03_2026: IChart = {
626
723
  "accountName": "Telefon",
627
724
  "accountClass": 4,
628
725
  "accountType": "expense",
726
+ "hgb275Position": "GuV 8",
629
727
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
630
728
  "validFrom": 2026
631
729
  },
@@ -634,6 +732,7 @@ export const SKR03_2026: IChart = {
634
732
  "accountName": "Bürobedarf",
635
733
  "accountClass": 4,
636
734
  "accountType": "expense",
735
+ "hgb275Position": "GuV 8",
637
736
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
638
737
  "validFrom": 2026
639
738
  },
@@ -642,6 +741,7 @@ export const SKR03_2026: IChart = {
642
741
  "accountName": "Rechts- und Beratungskosten",
643
742
  "accountClass": 4,
644
743
  "accountType": "expense",
744
+ "hgb275Position": "GuV 8",
645
745
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
646
746
  "validFrom": 2026
647
747
  },
@@ -650,6 +750,7 @@ export const SKR03_2026: IChart = {
650
750
  "accountName": "Buchführungskosten",
651
751
  "accountClass": 4,
652
752
  "accountType": "expense",
753
+ "hgb275Position": "GuV 8",
653
754
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
654
755
  "validFrom": 2026
655
756
  },
@@ -658,6 +759,7 @@ export const SKR03_2026: IChart = {
658
759
  "accountName": "Nebenkosten des Geldverkehrs",
659
760
  "accountClass": 4,
660
761
  "accountType": "expense",
762
+ "hgb275Position": "GuV 8",
661
763
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
662
764
  "validFrom": 2026
663
765
  },
@@ -677,9 +779,50 @@ export const SKR03_2026: IChart = {
677
779
  "kennzahl": 48,
678
780
  "role": "base"
679
781
  },
782
+ "hgb275Position": "GuV 1",
680
783
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
681
784
  "validFrom": 2026
682
785
  },
786
+ {
787
+ "accountNumber": "8105",
788
+ "accountName": "Steuerfreie Umsätze §4 Nr. 12 UStG (Vermietung und Verpachtung)",
789
+ "accountClass": 8,
790
+ "accountType": "revenue",
791
+ "automatikFunction": {
792
+ "taxType": "free"
793
+ },
794
+ "allowedBuKeys": [
795
+ "",
796
+ "40"
797
+ ],
798
+ "ustva": {
799
+ "kennzahl": 48,
800
+ "role": "base"
801
+ },
802
+ "hgb275Position": "GuV 1",
803
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
804
+ "validFrom": 2026
805
+ },
806
+ {
807
+ "accountNumber": "8110",
808
+ "accountName": "Sonstige steuerfreie Umsätze im Inland",
809
+ "accountClass": 8,
810
+ "accountType": "revenue",
811
+ "automatikFunction": {
812
+ "taxType": "free"
813
+ },
814
+ "allowedBuKeys": [
815
+ "",
816
+ "40"
817
+ ],
818
+ "ustva": {
819
+ "kennzahl": 48,
820
+ "role": "base"
821
+ },
822
+ "hgb275Position": "GuV 1",
823
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
824
+ "validFrom": 2026
825
+ },
683
826
  {
684
827
  "accountNumber": "8120",
685
828
  "accountName": "Steuerfreie Umsätze §4 Nr. 1a UStG",
@@ -696,6 +839,7 @@ export const SKR03_2026: IChart = {
696
839
  "kennzahl": 43,
697
840
  "role": "base"
698
841
  },
842
+ "hgb275Position": "GuV 1",
699
843
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
700
844
  "validFrom": 2026
701
845
  },
@@ -715,17 +859,80 @@ export const SKR03_2026: IChart = {
715
859
  "kennzahl": 41,
716
860
  "role": "base"
717
861
  },
862
+ "hgb275Position": "GuV 1",
718
863
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
719
864
  "validFrom": 2026
720
865
  },
866
+ {
867
+ "accountNumber": "8150",
868
+ "accountName": "Sonstige steuerfreie Umsätze mit Vorsteuerabzug (§4 Nr. 2 bis 7 UStG)",
869
+ "accountClass": 8,
870
+ "accountType": "revenue",
871
+ "automatikFunction": {
872
+ "taxType": "free"
873
+ },
874
+ "allowedBuKeys": [
875
+ "",
876
+ "40"
877
+ ],
878
+ "ustva": {
879
+ "kennzahl": 43,
880
+ "role": "base"
881
+ },
882
+ "hgb275Position": "GuV 1",
883
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
884
+ "validFrom": 2026
885
+ },
886
+ {
887
+ "accountNumber": "8160",
888
+ "accountName": "Steuerfreie Umsätze ohne Vorsteuerabzug, zum Gesamtumsatz gehörend (§4 UStG)",
889
+ "accountClass": 8,
890
+ "accountType": "revenue",
891
+ "automatikFunction": {
892
+ "taxType": "free"
893
+ },
894
+ "allowedBuKeys": [
895
+ "",
896
+ "40"
897
+ ],
898
+ "ustva": {
899
+ "kennzahl": 48,
900
+ "role": "base"
901
+ },
902
+ "hgb275Position": "GuV 1",
903
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
904
+ "validFrom": 2026
905
+ },
721
906
  {
722
907
  "accountNumber": "8200",
723
908
  "accountName": "Erlöse",
724
909
  "accountClass": 8,
725
910
  "accountType": "revenue",
911
+ "hgb275Position": "GuV 1",
726
912
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
727
913
  "validFrom": 2026
728
914
  },
915
+ {
916
+ "accountNumber": "8290",
917
+ "accountName": "Erlöse 0 % USt (§12 Abs. 3 UStG)",
918
+ "accountClass": 8,
919
+ "accountType": "revenue",
920
+ "automatikFunction": {
921
+ "taxType": "ust",
922
+ "ratePercent": 0
923
+ },
924
+ "allowedBuKeys": [
925
+ "",
926
+ "40"
927
+ ],
928
+ "ustva": {
929
+ "kennzahl": 87,
930
+ "role": "base"
931
+ },
932
+ "hgb275Position": "GuV 1",
933
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
934
+ "validFrom": 2026
935
+ },
729
936
  {
730
937
  "accountNumber": "8300",
731
938
  "accountName": "Erlöse 7 % USt",
@@ -743,9 +950,56 @@ export const SKR03_2026: IChart = {
743
950
  "kennzahl": 86,
744
951
  "role": "base"
745
952
  },
953
+ "hgb275Position": "GuV 1",
746
954
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
747
955
  "validFrom": 2026
748
956
  },
957
+ {
958
+ "accountNumber": "8320",
959
+ "accountName": "Erlöse aus Lieferungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind (im Inland nicht steuerbar)",
960
+ "accountClass": 8,
961
+ "accountType": "revenue",
962
+ "ustva": {
963
+ "kennzahl": 45,
964
+ "role": "base"
965
+ },
966
+ "hgb275Position": "GuV 1",
967
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
968
+ "validFrom": 2026
969
+ },
970
+ {
971
+ "accountNumber": "8331",
972
+ "accountName": "Erlöse aus elektronischen Dienstleistungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind",
973
+ "accountClass": 8,
974
+ "accountType": "revenue",
975
+ "ustva": {
976
+ "kennzahl": 45,
977
+ "role": "base"
978
+ },
979
+ "hgb275Position": "GuV 1",
980
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
981
+ "validFrom": 2026
982
+ },
983
+ {
984
+ "accountNumber": "8336",
985
+ "accountName": "Erlöse aus sonstigen Leistungen im übrigen Gemeinschaftsgebiet, für die der Leistungsempfänger dort die Steuer schuldet (§3a Abs. 2 UStG)",
986
+ "accountClass": 8,
987
+ "accountType": "revenue",
988
+ "automatikFunction": {
989
+ "taxType": "free"
990
+ },
991
+ "allowedBuKeys": [
992
+ "",
993
+ "40"
994
+ ],
995
+ "ustva": {
996
+ "kennzahl": 21,
997
+ "role": "base"
998
+ },
999
+ "hgb275Position": "GuV 1",
1000
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
1001
+ "validFrom": 2026
1002
+ },
749
1003
  {
750
1004
  "accountNumber": "8337",
751
1005
  "accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
@@ -762,9 +1016,50 @@ export const SKR03_2026: IChart = {
762
1016
  "kennzahl": 60,
763
1017
  "role": "base"
764
1018
  },
1019
+ "hgb275Position": "GuV 1",
765
1020
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
766
1021
  "validFrom": 2026
767
1022
  },
1023
+ {
1024
+ "accountNumber": "8338",
1025
+ "accountName": "Erlöse aus im Drittland steuerbaren Leistungen (im Inland nicht steuerbar)",
1026
+ "accountClass": 8,
1027
+ "accountType": "revenue",
1028
+ "automatikFunction": {
1029
+ "taxType": "free"
1030
+ },
1031
+ "allowedBuKeys": [
1032
+ "",
1033
+ "40"
1034
+ ],
1035
+ "ustva": {
1036
+ "kennzahl": 45,
1037
+ "role": "base"
1038
+ },
1039
+ "hgb275Position": "GuV 1",
1040
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
1041
+ "validFrom": 2026
1042
+ },
1043
+ {
1044
+ "accountNumber": "8339",
1045
+ "accountName": "Erlöse aus im übrigen Gemeinschaftsgebiet steuerbaren Leistungen (im Inland nicht steuerbar)",
1046
+ "accountClass": 8,
1047
+ "accountType": "revenue",
1048
+ "automatikFunction": {
1049
+ "taxType": "free"
1050
+ },
1051
+ "allowedBuKeys": [
1052
+ "",
1053
+ "40"
1054
+ ],
1055
+ "ustva": {
1056
+ "kennzahl": 45,
1057
+ "role": "base"
1058
+ },
1059
+ "hgb275Position": "GuV 1",
1060
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
1061
+ "validFrom": 2026
1062
+ },
768
1063
  {
769
1064
  "accountNumber": "8400",
770
1065
  "accountName": "Erlöse 19 % USt",
@@ -782,6 +1077,7 @@ export const SKR03_2026: IChart = {
782
1077
  "kennzahl": 81,
783
1078
  "role": "base"
784
1079
  },
1080
+ "hgb275Position": "GuV 1",
785
1081
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
786
1082
  "validFrom": 2026
787
1083
  },
@@ -802,6 +1098,7 @@ export const SKR03_2026: IChart = {
802
1098
  "kennzahl": 86,
803
1099
  "role": "base"
804
1100
  },
1101
+ "hgb275Position": "GuV 1",
805
1102
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
806
1103
  "validFrom": 2026
807
1104
  },
@@ -822,6 +1119,7 @@ export const SKR03_2026: IChart = {
822
1119
  "kennzahl": 81,
823
1120
  "role": "base"
824
1121
  },
1122
+ "hgb275Position": "GuV 1",
825
1123
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
826
1124
  "validFrom": 2026
827
1125
  },
@@ -830,6 +1128,7 @@ export const SKR03_2026: IChart = {
830
1128
  "accountName": "Erlöse aus Verkäufen des Sachanlagevermögens (steuerpflichtig)",
831
1129
  "accountClass": 8,
832
1130
  "accountType": "revenue",
1131
+ "hgb275Position": "GuV 4",
833
1132
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
834
1133
  "validFrom": 2026
835
1134
  },
@@ -838,6 +1137,7 @@ export const SKR03_2026: IChart = {
838
1137
  "accountName": "Bestandsveränderungen fertige Erzeugnisse und Waren",
839
1138
  "accountClass": 8,
840
1139
  "accountType": "revenue",
1140
+ "hgb275Position": "GuV 2",
841
1141
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
842
1142
  "validFrom": 2026
843
1143
  },
@@ -854,6 +1154,7 @@ export const SKR03_2026: IChart = {
854
1154
  "accountName": "Saldenvorträge Debitoren",
855
1155
  "accountClass": 9,
856
1156
  "accountType": "asset",
1157
+ "hgb266Position": "Aktiva B.II.1",
857
1158
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
858
1159
  "validFrom": 2026
859
1160
  },
@@ -862,6 +1163,7 @@ export const SKR03_2026: IChart = {
862
1163
  "accountName": "Saldenvorträge Kreditoren",
863
1164
  "accountClass": 9,
864
1165
  "accountType": "liability",
1166
+ "hgb266Position": "Passiva C.4",
865
1167
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
866
1168
  "validFrom": 2026
867
1169
  },