@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/skr04.2026.ts CHANGED
@@ -10,6 +10,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Entgeltlich erworbene Konzessionen und ähnliche Rechte",
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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 SKR04_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": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -26,6 +28,7 @@ export const SKR04_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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  },
@@ -34,6 +37,7 @@ export const SKR04_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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  },
@@ -42,6 +46,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Maschinen und technische Anlagen",
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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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  },
@@ -50,6 +55,7 @@ export const SKR04_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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  },
@@ -58,6 +64,7 @@ export const SKR04_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 SKR04_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 SKR04_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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  },
@@ -82,6 +91,7 @@ export const SKR04_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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  },
@@ -94,6 +104,7 @@ export const SKR04_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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  },
@@ -106,6 +117,7 @@ export const SKR04_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": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -118,6 +130,7 @@ export const SKR04_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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  },
@@ -130,6 +143,7 @@ export const SKR04_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": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -142,6 +156,7 @@ export const SKR04_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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  },
@@ -154,6 +169,7 @@ export const SKR04_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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  },
@@ -162,6 +178,7 @@ export const SKR04_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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  },
@@ -170,6 +187,7 @@ export const SKR04_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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  },
@@ -178,6 +196,7 @@ export const SKR04_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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  },
@@ -186,6 +205,7 @@ export const SKR04_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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  },
@@ -194,6 +214,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Aktive Rechnungsabgrenzung",
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  "accountClass": 1,
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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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  },
@@ -202,6 +223,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Privatentnahmen allgemein",
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  "accountClass": 2,
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  "accountType": "equity",
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+ "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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  },
@@ -210,6 +232,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Privateinlagen",
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  "accountClass": 2,
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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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  },
@@ -218,6 +241,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Gezeichnetes Kapital",
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  "accountClass": 2,
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  "accountType": "equity",
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+ "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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  },
@@ -226,6 +250,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Gewinnvortrag vor Verwendung",
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  "accountClass": 2,
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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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  },
@@ -234,6 +259,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Verlustvortrag vor Verwendung",
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  "accountClass": 2,
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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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  },
@@ -242,6 +268,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Rückstellungen für Pensionen",
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  "accountClass": 3,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.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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  },
@@ -250,6 +277,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Steuerrückstellungen",
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  "accountClass": 3,
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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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  },
@@ -258,6 +286,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Sonstige Rückstellungen",
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  "accountClass": 3,
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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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  },
@@ -266,6 +295,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Verbindlichkeiten gegenüber Kreditinstituten",
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  "accountClass": 3,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.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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  },
@@ -274,6 +304,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Durchlaufende Posten",
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  "accountClass": 3,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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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 SKR04_2026: IChart = {
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  "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Sonstige Verbindlichkeiten",
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  "accountClass": 3,
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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": "3798",
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+ "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
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+ "accountClass": 3,
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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)",
336
+ "validFrom": 2026
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+ },
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  {
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  "accountNumber": "3800",
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  "accountName": "Umsatzsteuer",
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  "accountClass": 3,
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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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  },
@@ -306,6 +349,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer 7 %",
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  "accountClass": 3,
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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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  },
@@ -314,6 +358,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
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  "accountClass": 3,
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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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  },
@@ -322,14 +367,34 @@ export const SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer 19 %",
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  "accountClass": 3,
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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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  },
374
+ {
375
+ "accountNumber": "3817",
376
+ "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus Lieferungen",
377
+ "accountClass": 3,
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+ "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
380
+ "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)",
381
+ "validFrom": 2026
382
+ },
383
+ {
384
+ "accountNumber": "3818",
385
+ "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus sonstigen Leistungen und Werklieferungen",
386
+ "accountClass": 3,
387
+ "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
389
+ "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)",
390
+ "validFrom": 2026
391
+ },
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  {
329
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  "accountNumber": "3837",
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  "accountName": "Umsatzsteuer nach §13b UStG 19 %",
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  "accountClass": 3,
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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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  },
@@ -338,9 +403,70 @@ export const SKR04_2026: IChart = {
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  "accountName": "Passive Rechnungsabgrenzung",
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  "accountClass": 3,
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  "accountType": "liability",
406
+ "hgb266Position": "Passiva D",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
342
408
  "validFrom": 2026
343
409
  },
410
+ {
411
+ "accountNumber": "4100",
412
+ "accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
413
+ "accountClass": 4,
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+ "accountType": "revenue",
415
+ "automatikFunction": {
416
+ "taxType": "free"
417
+ },
418
+ "allowedBuKeys": [
419
+ "",
420
+ "40"
421
+ ],
422
+ "ustva": {
423
+ "kennzahl": 48,
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+ "role": "base"
425
+ },
426
+ "hgb275Position": "GuV 1",
427
+ "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",
428
+ "validFrom": 2026
429
+ },
430
+ {
431
+ "accountNumber": "4105",
432
+ "accountName": "Steuerfreie Umsätze §4 Nr. 12 UStG (Vermietung und Verpachtung)",
433
+ "accountClass": 4,
434
+ "accountType": "revenue",
435
+ "automatikFunction": {
436
+ "taxType": "free"
437
+ },
438
+ "allowedBuKeys": [
439
+ "",
440
+ "40"
441
+ ],
442
+ "ustva": {
443
+ "kennzahl": 48,
444
+ "role": "base"
445
+ },
446
+ "hgb275Position": "GuV 1",
447
+ "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",
448
+ "validFrom": 2026
449
+ },
450
+ {
451
+ "accountNumber": "4110",
452
+ "accountName": "Sonstige steuerfreie Umsätze im Inland",
453
+ "accountClass": 4,
454
+ "accountType": "revenue",
455
+ "automatikFunction": {
456
+ "taxType": "free"
457
+ },
458
+ "allowedBuKeys": [
459
+ "",
460
+ "40"
461
+ ],
462
+ "ustva": {
463
+ "kennzahl": 48,
464
+ "role": "base"
465
+ },
466
+ "hgb275Position": "GuV 1",
467
+ "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",
468
+ "validFrom": 2026
469
+ },
344
470
  {
345
471
  "accountNumber": "4120",
346
472
  "accountName": "Steuerfreie Umsätze §4 Nr. 1a UStG",
@@ -357,6 +483,7 @@ export const SKR04_2026: IChart = {
357
483
  "kennzahl": 43,
358
484
  "role": "base"
359
485
  },
486
+ "hgb275Position": "GuV 1",
360
487
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
361
488
  "validFrom": 2026
362
489
  },
@@ -376,9 +503,50 @@ export const SKR04_2026: IChart = {
376
503
  "kennzahl": 41,
377
504
  "role": "base"
378
505
  },
506
+ "hgb275Position": "GuV 1",
379
507
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
380
508
  "validFrom": 2026
381
509
  },
510
+ {
511
+ "accountNumber": "4150",
512
+ "accountName": "Sonstige steuerfreie Umsätze mit Vorsteuerabzug (§4 Nr. 2 bis 7 UStG)",
513
+ "accountClass": 4,
514
+ "accountType": "revenue",
515
+ "automatikFunction": {
516
+ "taxType": "free"
517
+ },
518
+ "allowedBuKeys": [
519
+ "",
520
+ "40"
521
+ ],
522
+ "ustva": {
523
+ "kennzahl": 43,
524
+ "role": "base"
525
+ },
526
+ "hgb275Position": "GuV 1",
527
+ "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",
528
+ "validFrom": 2026
529
+ },
530
+ {
531
+ "accountNumber": "4160",
532
+ "accountName": "Steuerfreie Umsätze ohne Vorsteuerabzug, zum Gesamtumsatz gehörend (§4 UStG)",
533
+ "accountClass": 4,
534
+ "accountType": "revenue",
535
+ "automatikFunction": {
536
+ "taxType": "free"
537
+ },
538
+ "allowedBuKeys": [
539
+ "",
540
+ "40"
541
+ ],
542
+ "ustva": {
543
+ "kennzahl": 48,
544
+ "role": "base"
545
+ },
546
+ "hgb275Position": "GuV 1",
547
+ "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",
548
+ "validFrom": 2026
549
+ },
382
550
  {
383
551
  "accountNumber": "4300",
384
552
  "accountName": "Erlöse 7 % USt",
@@ -396,9 +564,56 @@ export const SKR04_2026: IChart = {
396
564
  "kennzahl": 86,
397
565
  "role": "base"
398
566
  },
567
+ "hgb275Position": "GuV 1",
399
568
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
400
569
  "validFrom": 2026
401
570
  },
571
+ {
572
+ "accountNumber": "4320",
573
+ "accountName": "Erlöse aus Lieferungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind (im Inland nicht steuerbar)",
574
+ "accountClass": 4,
575
+ "accountType": "revenue",
576
+ "ustva": {
577
+ "kennzahl": 45,
578
+ "role": "base"
579
+ },
580
+ "hgb275Position": "GuV 1",
581
+ "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)",
582
+ "validFrom": 2026
583
+ },
584
+ {
585
+ "accountNumber": "4331",
586
+ "accountName": "Erlöse aus elektronischen Dienstleistungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind",
587
+ "accountClass": 4,
588
+ "accountType": "revenue",
589
+ "ustva": {
590
+ "kennzahl": 45,
591
+ "role": "base"
592
+ },
593
+ "hgb275Position": "GuV 1",
594
+ "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)",
595
+ "validFrom": 2026
596
+ },
597
+ {
598
+ "accountNumber": "4336",
599
+ "accountName": "Erlöse aus sonstigen Leistungen im übrigen Gemeinschaftsgebiet, für die der Leistungsempfänger dort die Steuer schuldet (§3a Abs. 2 UStG)",
600
+ "accountClass": 4,
601
+ "accountType": "revenue",
602
+ "automatikFunction": {
603
+ "taxType": "free"
604
+ },
605
+ "allowedBuKeys": [
606
+ "",
607
+ "40"
608
+ ],
609
+ "ustva": {
610
+ "kennzahl": 21,
611
+ "role": "base"
612
+ },
613
+ "hgb275Position": "GuV 1",
614
+ "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",
615
+ "validFrom": 2026
616
+ },
402
617
  {
403
618
  "accountNumber": "4337",
404
619
  "accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
@@ -415,9 +630,50 @@ export const SKR04_2026: IChart = {
415
630
  "kennzahl": 60,
416
631
  "role": "base"
417
632
  },
633
+ "hgb275Position": "GuV 1",
418
634
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
419
635
  "validFrom": 2026
420
636
  },
637
+ {
638
+ "accountNumber": "4338",
639
+ "accountName": "Erlöse aus im Drittland steuerbaren Leistungen (im Inland nicht steuerbar)",
640
+ "accountClass": 4,
641
+ "accountType": "revenue",
642
+ "automatikFunction": {
643
+ "taxType": "free"
644
+ },
645
+ "allowedBuKeys": [
646
+ "",
647
+ "40"
648
+ ],
649
+ "ustva": {
650
+ "kennzahl": 45,
651
+ "role": "base"
652
+ },
653
+ "hgb275Position": "GuV 1",
654
+ "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",
655
+ "validFrom": 2026
656
+ },
657
+ {
658
+ "accountNumber": "4339",
659
+ "accountName": "Erlöse aus im übrigen Gemeinschaftsgebiet steuerbaren Leistungen (im Inland nicht steuerbar)",
660
+ "accountClass": 4,
661
+ "accountType": "revenue",
662
+ "automatikFunction": {
663
+ "taxType": "free"
664
+ },
665
+ "allowedBuKeys": [
666
+ "",
667
+ "40"
668
+ ],
669
+ "ustva": {
670
+ "kennzahl": 45,
671
+ "role": "base"
672
+ },
673
+ "hgb275Position": "GuV 1",
674
+ "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",
675
+ "validFrom": 2026
676
+ },
421
677
  {
422
678
  "accountNumber": "4400",
423
679
  "accountName": "Erlöse 19 % USt",
@@ -435,6 +691,7 @@ export const SKR04_2026: IChart = {
435
691
  "kennzahl": 81,
436
692
  "role": "base"
437
693
  },
694
+ "hgb275Position": "GuV 1",
438
695
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
439
696
  "validFrom": 2026
440
697
  },
@@ -455,6 +712,7 @@ export const SKR04_2026: IChart = {
455
712
  "kennzahl": 86,
456
713
  "role": "base"
457
714
  },
715
+ "hgb275Position": "GuV 1",
458
716
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
459
717
  "validFrom": 2026
460
718
  },
@@ -475,6 +733,7 @@ export const SKR04_2026: IChart = {
475
733
  "kennzahl": 81,
476
734
  "role": "base"
477
735
  },
736
+ "hgb275Position": "GuV 1",
478
737
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
479
738
  "validFrom": 2026
480
739
  },
@@ -483,6 +742,7 @@ export const SKR04_2026: IChart = {
483
742
  "accountName": "Sonstige betriebliche Erträge",
484
743
  "accountClass": 4,
485
744
  "accountType": "revenue",
745
+ "hgb275Position": "GuV 4",
486
746
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
487
747
  "validFrom": 2026
488
748
  },
@@ -491,6 +751,7 @@ export const SKR04_2026: IChart = {
491
751
  "accountName": "Erträge aus Kursdifferenzen",
492
752
  "accountClass": 4,
493
753
  "accountType": "revenue",
754
+ "hgb275Position": "GuV 4",
494
755
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
495
756
  "validFrom": 2026
496
757
  },
@@ -499,6 +760,7 @@ export const SKR04_2026: IChart = {
499
760
  "accountName": "Wareneingang",
500
761
  "accountClass": 5,
501
762
  "accountType": "expense",
763
+ "hgb275Position": "GuV 5",
502
764
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
503
765
  "validFrom": 2026
504
766
  },
@@ -515,6 +777,7 @@ export const SKR04_2026: IChart = {
515
777
  "",
516
778
  "40"
517
779
  ],
780
+ "hgb275Position": "GuV 5",
518
781
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
519
782
  "validFrom": 2026
520
783
  },
@@ -531,6 +794,7 @@ export const SKR04_2026: IChart = {
531
794
  "",
532
795
  "40"
533
796
  ],
797
+ "hgb275Position": "GuV 5",
534
798
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
535
799
  "validFrom": 2026
536
800
  },
@@ -547,6 +811,7 @@ export const SKR04_2026: IChart = {
547
811
  "",
548
812
  "40"
549
813
  ],
814
+ "hgb275Position": "GuV 5",
550
815
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
551
816
  "validFrom": 2026
552
817
  },
@@ -563,6 +828,7 @@ export const SKR04_2026: IChart = {
563
828
  "",
564
829
  "40"
565
830
  ],
831
+ "hgb275Position": "GuV 5",
566
832
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
567
833
  "validFrom": 2026
568
834
  },
@@ -571,6 +837,7 @@ export const SKR04_2026: IChart = {
571
837
  "accountName": "Bezugsnebenkosten",
572
838
  "accountClass": 5,
573
839
  "accountType": "expense",
840
+ "hgb275Position": "GuV 5",
574
841
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
575
842
  "validFrom": 2026
576
843
  },
@@ -579,6 +846,7 @@ export const SKR04_2026: IChart = {
579
846
  "accountName": "Fremdleistungen",
580
847
  "accountClass": 5,
581
848
  "accountType": "expense",
849
+ "hgb275Position": "GuV 5",
582
850
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
583
851
  "validFrom": 2026
584
852
  },
@@ -587,6 +855,7 @@ export const SKR04_2026: IChart = {
587
855
  "accountName": "Löhne und Gehälter",
588
856
  "accountClass": 6,
589
857
  "accountType": "expense",
858
+ "hgb275Position": "GuV 6",
590
859
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
591
860
  "validFrom": 2026
592
861
  },
@@ -595,6 +864,7 @@ export const SKR04_2026: IChart = {
595
864
  "accountName": "Gehälter",
596
865
  "accountClass": 6,
597
866
  "accountType": "expense",
867
+ "hgb275Position": "GuV 6",
598
868
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
599
869
  "validFrom": 2026
600
870
  },
@@ -603,6 +873,7 @@ export const SKR04_2026: IChart = {
603
873
  "accountName": "Soziale Abgaben und Aufwendungen für Altersversorgung",
604
874
  "accountClass": 6,
605
875
  "accountType": "expense",
876
+ "hgb275Position": "GuV 6",
606
877
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
607
878
  "validFrom": 2026
608
879
  },
@@ -611,6 +882,7 @@ export const SKR04_2026: IChart = {
611
882
  "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
612
883
  "accountClass": 6,
613
884
  "accountType": "expense",
885
+ "hgb275Position": "GuV 7",
614
886
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
615
887
  "validFrom": 2026
616
888
  },
@@ -619,6 +891,7 @@ export const SKR04_2026: IChart = {
619
891
  "accountName": "Abschreibungen auf Sachanlagen",
620
892
  "accountClass": 6,
621
893
  "accountType": "expense",
894
+ "hgb275Position": "GuV 7",
622
895
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
623
896
  "validFrom": 2026
624
897
  },
@@ -627,6 +900,7 @@ export const SKR04_2026: IChart = {
627
900
  "accountName": "Sonstige betriebliche Aufwendungen",
628
901
  "accountClass": 6,
629
902
  "accountType": "expense",
903
+ "hgb275Position": "GuV 8",
630
904
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
631
905
  "validFrom": 2026
632
906
  },
@@ -635,6 +909,7 @@ export const SKR04_2026: IChart = {
635
909
  "accountName": "Miete",
636
910
  "accountClass": 6,
637
911
  "accountType": "expense",
912
+ "hgb275Position": "GuV 8",
638
913
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
639
914
  "validFrom": 2026
640
915
  },
@@ -643,6 +918,7 @@ export const SKR04_2026: IChart = {
643
918
  "accountName": "Versicherungen",
644
919
  "accountClass": 6,
645
920
  "accountType": "expense",
921
+ "hgb275Position": "GuV 8",
646
922
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
647
923
  "validFrom": 2026
648
924
  },
@@ -651,6 +927,7 @@ export const SKR04_2026: IChart = {
651
927
  "accountName": "Fahrzeugkosten",
652
928
  "accountClass": 6,
653
929
  "accountType": "expense",
930
+ "hgb275Position": "GuV 8",
654
931
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
655
932
  "validFrom": 2026
656
933
  },
@@ -659,6 +936,7 @@ export const SKR04_2026: IChart = {
659
936
  "accountName": "Werbekosten",
660
937
  "accountClass": 6,
661
938
  "accountType": "expense",
939
+ "hgb275Position": "GuV 8",
662
940
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
663
941
  "validFrom": 2026
664
942
  },
@@ -667,6 +945,7 @@ export const SKR04_2026: IChart = {
667
945
  "accountName": "Porto",
668
946
  "accountClass": 6,
669
947
  "accountType": "expense",
948
+ "hgb275Position": "GuV 8",
670
949
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
671
950
  "validFrom": 2026
672
951
  },
@@ -675,6 +954,7 @@ export const SKR04_2026: IChart = {
675
954
  "accountName": "Telefon",
676
955
  "accountClass": 6,
677
956
  "accountType": "expense",
957
+ "hgb275Position": "GuV 8",
678
958
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
679
959
  "validFrom": 2026
680
960
  },
@@ -683,6 +963,7 @@ export const SKR04_2026: IChart = {
683
963
  "accountName": "Bürobedarf",
684
964
  "accountClass": 6,
685
965
  "accountType": "expense",
966
+ "hgb275Position": "GuV 8",
686
967
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
687
968
  "validFrom": 2026
688
969
  },
@@ -691,6 +972,7 @@ export const SKR04_2026: IChart = {
691
972
  "accountName": "Rechts- und Beratungskosten",
692
973
  "accountClass": 6,
693
974
  "accountType": "expense",
975
+ "hgb275Position": "GuV 8",
694
976
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
695
977
  "validFrom": 2026
696
978
  },
@@ -699,6 +981,7 @@ export const SKR04_2026: IChart = {
699
981
  "accountName": "Nebenkosten des Geldverkehrs",
700
982
  "accountClass": 6,
701
983
  "accountType": "expense",
984
+ "hgb275Position": "GuV 8",
702
985
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
703
986
  "validFrom": 2026
704
987
  },
@@ -707,6 +990,7 @@ export const SKR04_2026: IChart = {
707
990
  "accountName": "Aufwendungen aus Kursdifferenzen",
708
991
  "accountClass": 6,
709
992
  "accountType": "expense",
993
+ "hgb275Position": "GuV 8",
710
994
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
711
995
  "validFrom": 2026
712
996
  },
@@ -715,6 +999,7 @@ export const SKR04_2026: IChart = {
715
999
  "accountName": "Sonstige Zinsen und ähnliche Erträge",
716
1000
  "accountClass": 7,
717
1001
  "accountType": "revenue",
1002
+ "hgb275Position": "GuV 11",
718
1003
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
719
1004
  "validFrom": 2026
720
1005
  },
@@ -723,6 +1008,7 @@ export const SKR04_2026: IChart = {
723
1008
  "accountName": "Zinsen und ähnliche Aufwendungen",
724
1009
  "accountClass": 7,
725
1010
  "accountType": "expense",
1011
+ "hgb275Position": "GuV 13",
726
1012
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
727
1013
  "validFrom": 2026
728
1014
  },
@@ -739,6 +1025,7 @@ export const SKR04_2026: IChart = {
739
1025
  "accountName": "Saldenvorträge Debitoren",
740
1026
  "accountClass": 9,
741
1027
  "accountType": "asset",
1028
+ "hgb266Position": "Aktiva B.II.1",
742
1029
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
743
1030
  "validFrom": 2026
744
1031
  },
@@ -747,6 +1034,7 @@ export const SKR04_2026: IChart = {
747
1034
  "accountName": "Saldenvorträge Kreditoren",
748
1035
  "accountClass": 9,
749
1036
  "accountType": "liability",
1037
+ "hgb266Position": "Passiva C.4",
750
1038
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
751
1039
  "validFrom": 2026
752
1040
  },