@fin.cx/chartdata 2.12.1 → 2.14.0
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.
- package/dist_ts/00_commitinfo_data.js +3 -3
- package/dist_ts/chartdata.euer.d.ts +67 -0
- package/dist_ts/chartdata.euer.js +162 -0
- package/dist_ts/chartdata.lookup.d.ts +15 -1
- package/dist_ts/chartdata.lookup.js +22 -1
- package/dist_ts/chartdata.types.d.ts +115 -1
- package/dist_ts/data/skr03.2026.js +962 -8
- package/dist_ts/data/skr04.2026.js +765 -3
- package/dist_ts/index.d.ts +1 -0
- package/dist_ts/index.js +2 -1
- package/package.json +5 -5
- package/readme.md +85 -1
- package/ts/00_commitinfo_data.ts +2 -2
- package/ts/chartdata.euer.ts +219 -0
- package/ts/chartdata.lookup.ts +35 -0
- package/ts/chartdata.types.ts +117 -1
- package/ts/data/skr03.2026.ts +961 -7
- package/ts/data/skr04.2026.ts +764 -2
- package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts
CHANGED
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@@ -11,6 +11,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -20,6 +21,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -29,6 +31,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -38,6 +41,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -47,6 +51,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -56,6 +61,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -65,6 +71,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -74,6 +81,7 @@ export const SKR03_2026: IChart = {
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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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"euerExclusion": "fixed_asset",
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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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@@ -83,6 +91,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "liability",
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"hgb266Position": "Passiva C.2",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -92,6 +101,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "equity",
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"hgb266Position": "Passiva A.III",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -101,6 +111,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "equity",
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"hgb266Position": "Passiva A.IV",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -110,6 +121,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "equity",
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"hgb266Position": "Passiva A.IV",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -119,6 +131,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "equity",
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"hgb266Position": "Passiva A.I",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -128,6 +141,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "liability",
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"hgb266Position": "Passiva B.1",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -137,6 +151,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "liability",
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"hgb266Position": "Passiva B.2",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -146,6 +161,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "liability",
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"hgb266Position": "Passiva B.3",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -155,6 +171,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva C",
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"euerExclusion": "balance_sheet",
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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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},
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"accountClass": 0,
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"accountType": "liability",
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"hgb266Position": "Passiva D",
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"euerExclusion": "balance_sheet",
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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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},
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@@ -173,6 +191,7 @@ export const SKR03_2026: IChart = {
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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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@@ -182,6 +201,7 @@ export const SKR03_2026: IChart = {
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"hgb266Position": "Aktiva B.IV",
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"hgb266Position": "Aktiva B.II.4",
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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 (no tax function there), and vs public oracle (2026-09-28)",
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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 (no tax function there), and vs public oracle (2026-09-29)",
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"hgb266Position": "Aktiva B.II.1",
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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 (no tax function there), and vs public oracle (2026-09-29)",
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"hgb266Position": "Aktiva B.I.4",
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"euer": {
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"kennzahl": 100
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},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"euer": {
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"kennzahl": 185
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},
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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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"euer": {
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},
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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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@@ -327,6 +369,7 @@ export const SKR03_2026: IChart = {
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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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},
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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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@@ -353,6 +399,7 @@ export const SKR03_2026: IChart = {
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"euerExclusion": "reverse_charge",
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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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@@ -366,6 +413,9 @@ export const SKR03_2026: IChart = {
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},
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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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@@ -375,6 +425,7 @@ export const SKR03_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 9), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
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@@ -384,6 +435,7 @@ export const SKR03_2026: IChart = {
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"hgb266Position": "Passiva C.4",
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"euerExclusion": "balance_sheet",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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@@ -393,6 +445,7 @@ export const SKR03_2026: IChart = {
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"euerExclusion": "balance_sheet",
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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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@@ -402,6 +455,9 @@ export const SKR03_2026: IChart = {
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"hgb266Position": "Passiva C.3",
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"euer": {
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"kennzahl": 112
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+
},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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},
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@@ -423,6 +479,9 @@ export const SKR03_2026: IChart = {
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"hgb266Position": "Passiva C.3",
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+
"euer": {
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+
"kennzahl": 112
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+
},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"validFrom": 2026
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},
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@@ -444,6 +503,9 @@ export const SKR03_2026: IChart = {
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},
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"hgb266Position": "Passiva C.3",
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+
"euer": {
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+
"kennzahl": 112
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+
},
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|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"validFrom": 2026
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},
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@@ -453,6 +515,10 @@ export const SKR03_2026: IChart = {
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"accountClass": 1,
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"accountType": "liability",
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"hgb266Position": "Passiva C.8",
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+
"euer": {
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|
+
"debitKennzahl": 183,
|
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|
+
"creditKennzahl": 103
|
|
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|
+
},
|
|
456
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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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@@ -462,6 +528,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 1,
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"accountType": "liability",
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|
"hgb266Position": "Passiva C.8",
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+
"euerExclusion": "balance_sheet",
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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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@@ -471,6 +538,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 1,
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"accountType": "liability",
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|
"hgb266Position": "Passiva C.8",
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|
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+
"euerExclusion": "balance_sheet",
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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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@@ -480,6 +548,10 @@ export const SKR03_2026: IChart = {
|
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|
"accountClass": 1,
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481
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|
"accountType": "liability",
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482
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|
"hgb266Position": "Passiva C.8",
|
|
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|
+
"euer": {
|
|
552
|
+
"debitKennzahl": 183,
|
|
553
|
+
"creditKennzahl": 103
|
|
554
|
+
},
|
|
483
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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)",
|
|
484
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|
"validFrom": 2026
|
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485
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|
},
|
|
@@ -489,6 +561,10 @@ export const SKR03_2026: IChart = {
|
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|
"accountClass": 1,
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|
"accountType": "liability",
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|
"hgb266Position": "Passiva C.8",
|
|
564
|
+
"euer": {
|
|
565
|
+
"debitKennzahl": 183,
|
|
566
|
+
"creditKennzahl": 103
|
|
567
|
+
},
|
|
492
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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)",
|
|
493
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|
"validFrom": 2026
|
|
494
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|
},
|
|
@@ -498,6 +574,9 @@ export const SKR03_2026: IChart = {
|
|
|
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|
"accountClass": 1,
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|
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|
"accountType": "liability",
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|
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|
"hgb266Position": "Passiva C.8",
|
|
577
|
+
"euer": {
|
|
578
|
+
"kennzahl": 140
|
|
579
|
+
},
|
|
501
580
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
502
581
|
"validFrom": 2026
|
|
503
582
|
},
|
|
@@ -507,6 +586,9 @@ export const SKR03_2026: IChart = {
|
|
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|
"accountClass": 1,
|
|
508
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|
"accountType": "liability",
|
|
509
588
|
"hgb266Position": "Passiva C.8",
|
|
589
|
+
"euer": {
|
|
590
|
+
"kennzahl": 140
|
|
591
|
+
},
|
|
510
592
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
511
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|
"validFrom": 2026
|
|
512
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|
},
|
|
@@ -516,6 +598,7 @@ export const SKR03_2026: IChart = {
|
|
|
516
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|
"accountClass": 1,
|
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517
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|
"accountType": "liability",
|
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518
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|
"hgb266Position": "Passiva C.8",
|
|
601
|
+
"euerExclusion": "reverse_charge",
|
|
519
602
|
"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 (2026-09-27)",
|
|
520
603
|
"validFrom": 2026
|
|
521
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|
},
|
|
@@ -525,6 +608,9 @@ export const SKR03_2026: IChart = {
|
|
|
525
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|
"accountClass": 1,
|
|
526
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|
"accountType": "liability",
|
|
527
610
|
"hgb266Position": "Passiva C.8",
|
|
611
|
+
"euer": {
|
|
612
|
+
"kennzahl": 140
|
|
613
|
+
},
|
|
528
614
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
529
615
|
"validFrom": 2026
|
|
530
616
|
},
|
|
@@ -534,6 +620,10 @@ export const SKR03_2026: IChart = {
|
|
|
534
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|
"accountClass": 1,
|
|
535
621
|
"accountType": "liability",
|
|
536
622
|
"hgb266Position": "Passiva C.8",
|
|
623
|
+
"euer": {
|
|
624
|
+
"debitKennzahl": 186,
|
|
625
|
+
"creditKennzahl": 141
|
|
626
|
+
},
|
|
537
627
|
"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 (2026-09-27)",
|
|
538
628
|
"validFrom": 2026
|
|
539
629
|
},
|
|
@@ -543,6 +633,10 @@ export const SKR03_2026: IChart = {
|
|
|
543
633
|
"accountClass": 1,
|
|
544
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|
"accountType": "liability",
|
|
545
635
|
"hgb266Position": "Passiva C.8",
|
|
636
|
+
"euer": {
|
|
637
|
+
"debitKennzahl": 186,
|
|
638
|
+
"creditKennzahl": 141
|
|
639
|
+
},
|
|
546
640
|
"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 (2026-09-27)",
|
|
547
641
|
"validFrom": 2026
|
|
548
642
|
},
|
|
@@ -552,6 +646,7 @@ export const SKR03_2026: IChart = {
|
|
|
552
646
|
"accountClass": 1,
|
|
553
647
|
"accountType": "liability",
|
|
554
648
|
"hgb266Position": "Passiva C.8",
|
|
649
|
+
"euerExclusion": "reverse_charge",
|
|
555
650
|
"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 (2026-09-27)",
|
|
556
651
|
"validFrom": 2026
|
|
557
652
|
},
|
|
@@ -561,6 +656,7 @@ export const SKR03_2026: IChart = {
|
|
|
561
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|
"accountClass": 1,
|
|
562
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|
"accountType": "liability",
|
|
563
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|
"hgb266Position": "Passiva C.8",
|
|
659
|
+
"euerExclusion": "reverse_charge",
|
|
564
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|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
565
661
|
"validFrom": 2026
|
|
566
662
|
},
|
|
@@ -570,6 +666,10 @@ export const SKR03_2026: IChart = {
|
|
|
570
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|
"accountClass": 1,
|
|
571
667
|
"accountType": "liability",
|
|
572
668
|
"hgb266Position": "Passiva C.8",
|
|
669
|
+
"euer": {
|
|
670
|
+
"debitKennzahl": 186,
|
|
671
|
+
"creditKennzahl": 141
|
|
672
|
+
},
|
|
573
673
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
574
674
|
"validFrom": 2026
|
|
575
675
|
},
|
|
@@ -579,6 +679,10 @@ export const SKR03_2026: IChart = {
|
|
|
579
679
|
"accountClass": 1,
|
|
580
680
|
"accountType": "liability",
|
|
581
681
|
"hgb266Position": "Passiva C.8",
|
|
682
|
+
"euer": {
|
|
683
|
+
"debitKennzahl": 186,
|
|
684
|
+
"creditKennzahl": 141
|
|
685
|
+
},
|
|
582
686
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
583
687
|
"validFrom": 2026
|
|
584
688
|
},
|
|
@@ -588,6 +692,7 @@ export const SKR03_2026: IChart = {
|
|
|
588
692
|
"accountClass": 1,
|
|
589
693
|
"accountType": "asset",
|
|
590
694
|
"hgb266Position": "Aktiva B.II.4",
|
|
695
|
+
"euerExclusion": "balance_sheet",
|
|
591
696
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
|
|
592
697
|
"validFrom": 2026
|
|
593
698
|
},
|
|
@@ -597,6 +702,9 @@ export const SKR03_2026: IChart = {
|
|
|
597
702
|
"accountClass": 1,
|
|
598
703
|
"accountType": "equity",
|
|
599
704
|
"hgb266Position": "Passiva A.I",
|
|
705
|
+
"euer": {
|
|
706
|
+
"kennzahl": 122
|
|
707
|
+
},
|
|
600
708
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
601
709
|
"validFrom": 2026
|
|
602
710
|
},
|
|
@@ -606,6 +714,9 @@ export const SKR03_2026: IChart = {
|
|
|
606
714
|
"accountClass": 1,
|
|
607
715
|
"accountType": "equity",
|
|
608
716
|
"hgb266Position": "Passiva A.I",
|
|
717
|
+
"euer": {
|
|
718
|
+
"kennzahl": 123
|
|
719
|
+
},
|
|
609
720
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
610
721
|
"validFrom": 2026
|
|
611
722
|
},
|
|
@@ -615,6 +726,9 @@ export const SKR03_2026: IChart = {
|
|
|
615
726
|
"accountClass": 2,
|
|
616
727
|
"accountType": "expense",
|
|
617
728
|
"hgb275Position": "GuV 13",
|
|
729
|
+
"euer": {
|
|
730
|
+
"kennzahl": 234
|
|
731
|
+
},
|
|
618
732
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
619
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|
"validFrom": 2026
|
|
620
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|
},
|
|
@@ -624,6 +738,9 @@ export const SKR03_2026: IChart = {
|
|
|
624
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|
"accountClass": 2,
|
|
625
739
|
"accountType": "expense",
|
|
626
740
|
"hgb275Position": "GuV 8",
|
|
741
|
+
"euer": {
|
|
742
|
+
"kennzahl": 183
|
|
743
|
+
},
|
|
627
744
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
628
745
|
"validFrom": 2026
|
|
629
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|
},
|
|
@@ -633,6 +750,7 @@ export const SKR03_2026: IChart = {
|
|
|
633
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|
"accountClass": 2,
|
|
634
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|
"accountType": "expense",
|
|
635
752
|
"hgb275Position": "GuV 8",
|
|
753
|
+
"euerExclusion": "valuation",
|
|
636
754
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
637
755
|
"validFrom": 2026
|
|
638
756
|
},
|
|
@@ -642,6 +760,7 @@ export const SKR03_2026: IChart = {
|
|
|
642
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|
"accountClass": 2,
|
|
643
761
|
"accountType": "expense",
|
|
644
762
|
"hgb275Position": "GuV 8",
|
|
763
|
+
"euerExclusion": "valuation",
|
|
645
764
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
646
765
|
"validFrom": 2026
|
|
647
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|
},
|
|
@@ -651,15 +770,125 @@ export const SKR03_2026: IChart = {
|
|
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651
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|
"accountClass": 2,
|
|
652
771
|
"accountType": "expense",
|
|
653
772
|
"hgb275Position": "GuV 8",
|
|
773
|
+
"euer": {
|
|
774
|
+
"kennzahl": 183
|
|
775
|
+
},
|
|
654
776
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
655
777
|
"validFrom": 2026
|
|
656
778
|
},
|
|
779
|
+
{
|
|
780
|
+
"accountNumber": "2310",
|
|
781
|
+
"accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)",
|
|
782
|
+
"accountClass": 2,
|
|
783
|
+
"accountType": "expense",
|
|
784
|
+
"accountRole": "disposal_book_value",
|
|
785
|
+
"hgb275Position": "GuV 8",
|
|
786
|
+
"euer": {
|
|
787
|
+
"kennzahl": 135
|
|
788
|
+
},
|
|
789
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
790
|
+
"validFrom": 2026
|
|
791
|
+
},
|
|
792
|
+
{
|
|
793
|
+
"accountNumber": "2311",
|
|
794
|
+
"accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)",
|
|
795
|
+
"accountClass": 2,
|
|
796
|
+
"accountType": "expense",
|
|
797
|
+
"accountRole": "disposal_book_value",
|
|
798
|
+
"hgb275Position": "GuV 8",
|
|
799
|
+
"euer": {
|
|
800
|
+
"kennzahl": 135
|
|
801
|
+
},
|
|
802
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
803
|
+
"validFrom": 2026
|
|
804
|
+
},
|
|
805
|
+
{
|
|
806
|
+
"accountNumber": "2312",
|
|
807
|
+
"accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)",
|
|
808
|
+
"accountClass": 2,
|
|
809
|
+
"accountType": "expense",
|
|
810
|
+
"accountRole": "disposal_book_value",
|
|
811
|
+
"hgb275Position": "GuV 8",
|
|
812
|
+
"euer": {
|
|
813
|
+
"kennzahl": 135
|
|
814
|
+
},
|
|
815
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
816
|
+
"validFrom": 2026
|
|
817
|
+
},
|
|
818
|
+
{
|
|
819
|
+
"accountNumber": "2313",
|
|
820
|
+
"accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (Restbuchwert bei Buchverlust)",
|
|
821
|
+
"accountClass": 2,
|
|
822
|
+
"accountType": "expense",
|
|
823
|
+
"accountRole": "disposal_book_value",
|
|
824
|
+
"hgb275Position": "GuV 8",
|
|
825
|
+
"euer": {
|
|
826
|
+
"kennzahl": 135
|
|
827
|
+
},
|
|
828
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
829
|
+
"validFrom": 2026
|
|
830
|
+
},
|
|
831
|
+
{
|
|
832
|
+
"accountNumber": "2315",
|
|
833
|
+
"accountName": "Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)",
|
|
834
|
+
"accountClass": 2,
|
|
835
|
+
"accountType": "expense",
|
|
836
|
+
"accountRole": "disposal_book_value",
|
|
837
|
+
"hgb275Position": "GuV 4",
|
|
838
|
+
"euer": {
|
|
839
|
+
"kennzahl": 135
|
|
840
|
+
},
|
|
841
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
842
|
+
"validFrom": 2026
|
|
843
|
+
},
|
|
844
|
+
{
|
|
845
|
+
"accountNumber": "2316",
|
|
846
|
+
"accountName": "Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)",
|
|
847
|
+
"accountClass": 2,
|
|
848
|
+
"accountType": "expense",
|
|
849
|
+
"accountRole": "disposal_book_value",
|
|
850
|
+
"hgb275Position": "GuV 4",
|
|
851
|
+
"euer": {
|
|
852
|
+
"kennzahl": 135
|
|
853
|
+
},
|
|
854
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
855
|
+
"validFrom": 2026
|
|
856
|
+
},
|
|
857
|
+
{
|
|
858
|
+
"accountNumber": "2317",
|
|
859
|
+
"accountName": "Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)",
|
|
860
|
+
"accountClass": 2,
|
|
861
|
+
"accountType": "expense",
|
|
862
|
+
"accountRole": "disposal_book_value",
|
|
863
|
+
"hgb275Position": "GuV 4",
|
|
864
|
+
"euer": {
|
|
865
|
+
"kennzahl": 135
|
|
866
|
+
},
|
|
867
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
868
|
+
"validFrom": 2026
|
|
869
|
+
},
|
|
870
|
+
{
|
|
871
|
+
"accountNumber": "2318",
|
|
872
|
+
"accountName": "Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (Restbuchwert bei Buchgewinn)",
|
|
873
|
+
"accountClass": 2,
|
|
874
|
+
"accountType": "expense",
|
|
875
|
+
"accountRole": "disposal_book_value",
|
|
876
|
+
"hgb275Position": "GuV 4",
|
|
877
|
+
"euer": {
|
|
878
|
+
"kennzahl": 135
|
|
879
|
+
},
|
|
880
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
881
|
+
"validFrom": 2026
|
|
882
|
+
},
|
|
657
883
|
{
|
|
658
884
|
"accountNumber": "2650",
|
|
659
885
|
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|
|
660
886
|
"accountClass": 2,
|
|
661
887
|
"accountType": "revenue",
|
|
662
888
|
"hgb275Position": "GuV 11",
|
|
889
|
+
"euer": {
|
|
890
|
+
"kennzahl": 103
|
|
891
|
+
},
|
|
663
892
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
664
893
|
"validFrom": 2026
|
|
665
894
|
},
|
|
@@ -669,6 +898,9 @@ export const SKR03_2026: IChart = {
|
|
|
669
898
|
"accountClass": 2,
|
|
670
899
|
"accountType": "revenue",
|
|
671
900
|
"hgb275Position": "GuV 4",
|
|
901
|
+
"euer": {
|
|
902
|
+
"kennzahl": 103
|
|
903
|
+
},
|
|
672
904
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
673
905
|
"validFrom": 2026
|
|
674
906
|
},
|
|
@@ -678,6 +910,7 @@ export const SKR03_2026: IChart = {
|
|
|
678
910
|
"accountClass": 2,
|
|
679
911
|
"accountType": "revenue",
|
|
680
912
|
"hgb275Position": "GuV 4",
|
|
913
|
+
"euerExclusion": "valuation",
|
|
681
914
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
682
915
|
"validFrom": 2026
|
|
683
916
|
},
|
|
@@ -687,6 +920,7 @@ export const SKR03_2026: IChart = {
|
|
|
687
920
|
"accountClass": 2,
|
|
688
921
|
"accountType": "revenue",
|
|
689
922
|
"hgb275Position": "GuV 4",
|
|
923
|
+
"euerExclusion": "valuation",
|
|
690
924
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
691
925
|
"validFrom": 2026
|
|
692
926
|
},
|
|
@@ -696,6 +930,9 @@ export const SKR03_2026: IChart = {
|
|
|
696
930
|
"accountClass": 2,
|
|
697
931
|
"accountType": "revenue",
|
|
698
932
|
"hgb275Position": "GuV 4",
|
|
933
|
+
"euer": {
|
|
934
|
+
"kennzahl": 112
|
|
935
|
+
},
|
|
699
936
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
700
937
|
"validFrom": 2026
|
|
701
938
|
},
|
|
@@ -705,6 +942,9 @@ export const SKR03_2026: IChart = {
|
|
|
705
942
|
"accountClass": 2,
|
|
706
943
|
"accountType": "revenue",
|
|
707
944
|
"hgb275Position": "GuV 4",
|
|
945
|
+
"euer": {
|
|
946
|
+
"kennzahl": 103
|
|
947
|
+
},
|
|
708
948
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
709
949
|
"validFrom": 2026
|
|
710
950
|
},
|
|
@@ -714,6 +954,9 @@ export const SKR03_2026: IChart = {
|
|
|
714
954
|
"accountClass": 3,
|
|
715
955
|
"accountType": "expense",
|
|
716
956
|
"hgb275Position": "GuV 5",
|
|
957
|
+
"euer": {
|
|
958
|
+
"kennzahl": 110
|
|
959
|
+
},
|
|
717
960
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
718
961
|
"validFrom": 2026
|
|
719
962
|
},
|
|
@@ -723,6 +966,9 @@ export const SKR03_2026: IChart = {
|
|
|
723
966
|
"accountClass": 3,
|
|
724
967
|
"accountType": "expense",
|
|
725
968
|
"hgb275Position": "GuV 5",
|
|
969
|
+
"euer": {
|
|
970
|
+
"kennzahl": 100
|
|
971
|
+
},
|
|
726
972
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
727
973
|
"validFrom": 2026
|
|
728
974
|
},
|
|
@@ -740,6 +986,9 @@ export const SKR03_2026: IChart = {
|
|
|
740
986
|
"40"
|
|
741
987
|
],
|
|
742
988
|
"hgb275Position": "GuV 5",
|
|
989
|
+
"euer": {
|
|
990
|
+
"kennzahl": 100
|
|
991
|
+
},
|
|
743
992
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
744
993
|
"validFrom": 2026
|
|
745
994
|
},
|
|
@@ -757,6 +1006,9 @@ export const SKR03_2026: IChart = {
|
|
|
757
1006
|
"40"
|
|
758
1007
|
],
|
|
759
1008
|
"hgb275Position": "GuV 5",
|
|
1009
|
+
"euer": {
|
|
1010
|
+
"kennzahl": 100
|
|
1011
|
+
},
|
|
760
1012
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
761
1013
|
"validFrom": 2026
|
|
762
1014
|
},
|
|
@@ -774,6 +1026,9 @@ export const SKR03_2026: IChart = {
|
|
|
774
1026
|
"40"
|
|
775
1027
|
],
|
|
776
1028
|
"hgb275Position": "GuV 5",
|
|
1029
|
+
"euer": {
|
|
1030
|
+
"kennzahl": 100
|
|
1031
|
+
},
|
|
777
1032
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
778
1033
|
"validFrom": 2026
|
|
779
1034
|
},
|
|
@@ -791,6 +1046,9 @@ export const SKR03_2026: IChart = {
|
|
|
791
1046
|
"40"
|
|
792
1047
|
],
|
|
793
1048
|
"hgb275Position": "GuV 5",
|
|
1049
|
+
"euer": {
|
|
1050
|
+
"kennzahl": 100
|
|
1051
|
+
},
|
|
794
1052
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
795
1053
|
"validFrom": 2026
|
|
796
1054
|
},
|
|
@@ -800,6 +1058,9 @@ export const SKR03_2026: IChart = {
|
|
|
800
1058
|
"accountClass": 3,
|
|
801
1059
|
"accountType": "expense",
|
|
802
1060
|
"hgb275Position": "GuV 5",
|
|
1061
|
+
"euer": {
|
|
1062
|
+
"kennzahl": 100
|
|
1063
|
+
},
|
|
803
1064
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
804
1065
|
"validFrom": 2026
|
|
805
1066
|
},
|
|
@@ -809,6 +1070,9 @@ export const SKR03_2026: IChart = {
|
|
|
809
1070
|
"accountClass": 3,
|
|
810
1071
|
"accountType": "expense",
|
|
811
1072
|
"hgb275Position": "GuV 5",
|
|
1073
|
+
"euer": {
|
|
1074
|
+
"kennzahl": 100
|
|
1075
|
+
},
|
|
812
1076
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
813
1077
|
"validFrom": 2026
|
|
814
1078
|
},
|
|
@@ -818,6 +1082,7 @@ export const SKR03_2026: IChart = {
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818
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"accountClass": 3,
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819
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"accountType": "expense",
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820
1084
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"hgb275Position": "GuV 5",
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1085
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+
"euerExclusion": "inventory",
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821
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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822
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"validFrom": 2026
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823
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},
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@@ -827,6 +1092,7 @@ export const SKR03_2026: IChart = {
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827
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"accountClass": 3,
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828
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"accountType": "expense",
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829
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"hgb275Position": "GuV 5",
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1095
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+
"euerExclusion": "inventory",
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830
1096
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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831
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"validFrom": 2026
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832
1098
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},
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@@ -836,6 +1102,7 @@ export const SKR03_2026: IChart = {
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836
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"accountClass": 3,
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837
1103
|
"accountType": "asset",
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838
1104
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"hgb266Position": "Aktiva B.I.1",
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1105
|
+
"euerExclusion": "inventory",
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839
1106
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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840
1107
|
"validFrom": 2026
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841
1108
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},
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@@ -845,6 +1112,7 @@ export const SKR03_2026: IChart = {
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845
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"accountClass": 3,
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846
1113
|
"accountType": "asset",
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847
1114
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"hgb266Position": "Aktiva B.I.3",
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1115
|
+
"euerExclusion": "inventory",
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848
1116
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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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849
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"validFrom": 2026
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850
1118
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},
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@@ -854,6 +1122,9 @@ export const SKR03_2026: IChart = {
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854
1122
|
"accountClass": 4,
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855
1123
|
"accountType": "expense",
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856
1124
|
"hgb275Position": "GuV 6",
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1125
|
+
"euer": {
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1126
|
+
"kennzahl": 120
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1127
|
+
},
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857
1128
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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858
1129
|
"validFrom": 2026
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859
1130
|
},
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@@ -863,6 +1134,9 @@ export const SKR03_2026: IChart = {
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863
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|
"accountClass": 4,
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864
1135
|
"accountType": "expense",
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865
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|
"hgb275Position": "GuV 6",
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1137
|
+
"euer": {
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1138
|
+
"kennzahl": 120
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1139
|
+
},
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866
1140
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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867
1141
|
"validFrom": 2026
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868
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|
},
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@@ -872,6 +1146,9 @@ export const SKR03_2026: IChart = {
|
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872
1146
|
"accountClass": 4,
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873
1147
|
"accountType": "expense",
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874
1148
|
"hgb275Position": "GuV 8",
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1149
|
+
"euer": {
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1150
|
+
"kennzahl": 150
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1151
|
+
},
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875
1152
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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876
1153
|
"validFrom": 2026
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877
1154
|
},
|
|
@@ -881,6 +1158,9 @@ export const SKR03_2026: IChart = {
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881
1158
|
"accountClass": 4,
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882
1159
|
"accountType": "expense",
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883
1160
|
"hgb275Position": "GuV 8",
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1161
|
+
"euer": {
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1162
|
+
"kennzahl": 151
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1163
|
+
},
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884
1164
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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885
1165
|
"validFrom": 2026
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886
1166
|
},
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|
@@ -890,6 +1170,9 @@ export const SKR03_2026: IChart = {
|
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890
1170
|
"accountClass": 4,
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891
1171
|
"accountType": "expense",
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892
1172
|
"hgb275Position": "GuV 8",
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1173
|
+
"euer": {
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|
1174
|
+
"kennzahl": 223
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|
1175
|
+
},
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893
1176
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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|
894
1177
|
"validFrom": 2026
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895
1178
|
},
|
|
@@ -899,6 +1182,9 @@ export const SKR03_2026: IChart = {
|
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899
1182
|
"accountClass": 4,
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900
1183
|
"accountType": "expense",
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901
1184
|
"hgb275Position": "GuV 8",
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1185
|
+
"euer": {
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|
1186
|
+
"kennzahl": 223
|
|
1187
|
+
},
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|
902
1188
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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903
1189
|
"validFrom": 2026
|
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904
1190
|
},
|
|
@@ -908,6 +1194,9 @@ export const SKR03_2026: IChart = {
|
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908
1194
|
"accountClass": 4,
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|
909
1195
|
"accountType": "expense",
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|
910
1196
|
"hgb275Position": "GuV 8",
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|
1197
|
+
"euer": {
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|
1198
|
+
"kennzahl": 146
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|
1199
|
+
},
|
|
911
1200
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
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912
1201
|
"validFrom": 2026
|
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913
1202
|
},
|
|
@@ -917,6 +1206,9 @@ export const SKR03_2026: IChart = {
|
|
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917
1206
|
"accountClass": 4,
|
|
918
1207
|
"accountType": "expense",
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919
1208
|
"hgb275Position": "GuV 8",
|
|
1209
|
+
"euer": {
|
|
1210
|
+
"kennzahl": 224
|
|
1211
|
+
},
|
|
920
1212
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
921
1213
|
"validFrom": 2026
|
|
922
1214
|
},
|
|
@@ -926,6 +1218,9 @@ export const SKR03_2026: IChart = {
|
|
|
926
1218
|
"accountClass": 4,
|
|
927
1219
|
"accountType": "expense",
|
|
928
1220
|
"hgb275Position": "GuV 8",
|
|
1221
|
+
"euer": {
|
|
1222
|
+
"kennzahl": 174
|
|
1223
|
+
},
|
|
929
1224
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
930
1225
|
"validFrom": 2026
|
|
931
1226
|
},
|
|
@@ -935,6 +1230,9 @@ export const SKR03_2026: IChart = {
|
|
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935
1230
|
"accountClass": 4,
|
|
936
1231
|
"accountType": "expense",
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|
937
1232
|
"hgb275Position": "GuV 8",
|
|
1233
|
+
"euer": {
|
|
1234
|
+
"kennzahl": 164
|
|
1235
|
+
},
|
|
938
1236
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
939
1237
|
"validFrom": 2026
|
|
940
1238
|
},
|
|
@@ -944,6 +1242,9 @@ export const SKR03_2026: IChart = {
|
|
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944
1242
|
"accountClass": 4,
|
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945
1243
|
"accountType": "expense",
|
|
946
1244
|
"hgb275Position": "GuV 8",
|
|
1245
|
+
"euer": {
|
|
1246
|
+
"kennzahl": 175
|
|
1247
|
+
},
|
|
947
1248
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
948
1249
|
"validFrom": 2026
|
|
949
1250
|
},
|
|
@@ -953,7 +1254,10 @@ export const SKR03_2026: IChart = {
|
|
|
953
1254
|
"accountClass": 4,
|
|
954
1255
|
"accountType": "expense",
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|
955
1256
|
"hgb275Position": "GuV 8",
|
|
956
|
-
"
|
|
1257
|
+
"euer": {
|
|
1258
|
+
"kennzahl": 221
|
|
1259
|
+
},
|
|
1260
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
957
1261
|
"validFrom": 2026
|
|
958
1262
|
},
|
|
959
1263
|
{
|
|
@@ -962,15 +1266,45 @@ export const SKR03_2026: IChart = {
|
|
|
962
1266
|
"accountClass": 4,
|
|
963
1267
|
"accountType": "expense",
|
|
964
1268
|
"hgb275Position": "GuV 8",
|
|
1269
|
+
"euer": {
|
|
1270
|
+
"kennzahl": 225
|
|
1271
|
+
},
|
|
965
1272
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
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966
1273
|
"validFrom": 2026
|
|
967
1274
|
},
|
|
1275
|
+
{
|
|
1276
|
+
"accountNumber": "4805",
|
|
1277
|
+
"accountName": "Reparaturen und Instandhaltungen von anderen Anlagen und Betriebs- und Geschäftsausstattung",
|
|
1278
|
+
"accountClass": 4,
|
|
1279
|
+
"accountType": "expense",
|
|
1280
|
+
"hgb275Position": "GuV 8",
|
|
1281
|
+
"euer": {
|
|
1282
|
+
"kennzahl": 225
|
|
1283
|
+
},
|
|
1284
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1285
|
+
"validFrom": 2026
|
|
1286
|
+
},
|
|
1287
|
+
{
|
|
1288
|
+
"accountNumber": "4806",
|
|
1289
|
+
"accountName": "Wartungskosten für Hard- und Software",
|
|
1290
|
+
"accountClass": 4,
|
|
1291
|
+
"accountType": "expense",
|
|
1292
|
+
"hgb275Position": "GuV 8",
|
|
1293
|
+
"euer": {
|
|
1294
|
+
"kennzahl": 228
|
|
1295
|
+
},
|
|
1296
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1297
|
+
"validFrom": 2026
|
|
1298
|
+
},
|
|
968
1299
|
{
|
|
969
1300
|
"accountNumber": "4830",
|
|
970
1301
|
"accountName": "Abschreibungen auf Sachanlagen",
|
|
971
1302
|
"accountClass": 4,
|
|
972
1303
|
"accountType": "expense",
|
|
973
1304
|
"hgb275Position": "GuV 7",
|
|
1305
|
+
"euer": {
|
|
1306
|
+
"kennzahl": 130
|
|
1307
|
+
},
|
|
974
1308
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
975
1309
|
"validFrom": 2026
|
|
976
1310
|
},
|
|
@@ -980,6 +1314,9 @@ export const SKR03_2026: IChart = {
|
|
|
980
1314
|
"accountClass": 4,
|
|
981
1315
|
"accountType": "expense",
|
|
982
1316
|
"hgb275Position": "GuV 8",
|
|
1317
|
+
"euer": {
|
|
1318
|
+
"kennzahl": 183
|
|
1319
|
+
},
|
|
983
1320
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
984
1321
|
"validFrom": 2026
|
|
985
1322
|
},
|
|
@@ -989,6 +1326,9 @@ export const SKR03_2026: IChart = {
|
|
|
989
1326
|
"accountClass": 4,
|
|
990
1327
|
"accountType": "expense",
|
|
991
1328
|
"hgb275Position": "GuV 8",
|
|
1329
|
+
"euer": {
|
|
1330
|
+
"kennzahl": 229
|
|
1331
|
+
},
|
|
992
1332
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
993
1333
|
"validFrom": 2026
|
|
994
1334
|
},
|
|
@@ -998,7 +1338,22 @@ export const SKR03_2026: IChart = {
|
|
|
998
1338
|
"accountClass": 4,
|
|
999
1339
|
"accountType": "expense",
|
|
1000
1340
|
"hgb275Position": "GuV 8",
|
|
1001
|
-
"
|
|
1341
|
+
"euer": {
|
|
1342
|
+
"kennzahl": 280
|
|
1343
|
+
},
|
|
1344
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1345
|
+
"validFrom": 2026
|
|
1346
|
+
},
|
|
1347
|
+
{
|
|
1348
|
+
"accountNumber": "4925",
|
|
1349
|
+
"accountName": "Internetkosten",
|
|
1350
|
+
"accountClass": 4,
|
|
1351
|
+
"accountType": "expense",
|
|
1352
|
+
"hgb275Position": "GuV 8",
|
|
1353
|
+
"euer": {
|
|
1354
|
+
"kennzahl": 280
|
|
1355
|
+
},
|
|
1356
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1002
1357
|
"validFrom": 2026
|
|
1003
1358
|
},
|
|
1004
1359
|
{
|
|
@@ -1007,7 +1362,34 @@ export const SKR03_2026: IChart = {
|
|
|
1007
1362
|
"accountClass": 4,
|
|
1008
1363
|
"accountType": "expense",
|
|
1009
1364
|
"hgb275Position": "GuV 8",
|
|
1010
|
-
"
|
|
1365
|
+
"euer": {
|
|
1366
|
+
"kennzahl": 229
|
|
1367
|
+
},
|
|
1368
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1369
|
+
"validFrom": 2026
|
|
1370
|
+
},
|
|
1371
|
+
{
|
|
1372
|
+
"accountNumber": "4940",
|
|
1373
|
+
"accountName": "Zeitschriften, Bücher, digitale Medien (Fachliteratur)",
|
|
1374
|
+
"accountClass": 4,
|
|
1375
|
+
"accountType": "expense",
|
|
1376
|
+
"hgb275Position": "GuV 8",
|
|
1377
|
+
"euer": {
|
|
1378
|
+
"kennzahl": 229
|
|
1379
|
+
},
|
|
1380
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1381
|
+
"validFrom": 2026
|
|
1382
|
+
},
|
|
1383
|
+
{
|
|
1384
|
+
"accountNumber": "4945",
|
|
1385
|
+
"accountName": "Fortbildungskosten",
|
|
1386
|
+
"accountClass": 4,
|
|
1387
|
+
"accountType": "expense",
|
|
1388
|
+
"hgb275Position": "GuV 8",
|
|
1389
|
+
"euer": {
|
|
1390
|
+
"kennzahl": 281
|
|
1391
|
+
},
|
|
1392
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1011
1393
|
"validFrom": 2026
|
|
1012
1394
|
},
|
|
1013
1395
|
{
|
|
@@ -1016,6 +1398,9 @@ export const SKR03_2026: IChart = {
|
|
|
1016
1398
|
"accountClass": 4,
|
|
1017
1399
|
"accountType": "expense",
|
|
1018
1400
|
"hgb275Position": "GuV 8",
|
|
1401
|
+
"euer": {
|
|
1402
|
+
"kennzahl": 194
|
|
1403
|
+
},
|
|
1019
1404
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1020
1405
|
"validFrom": 2026
|
|
1021
1406
|
},
|
|
@@ -1025,7 +1410,10 @@ export const SKR03_2026: IChart = {
|
|
|
1025
1410
|
"accountClass": 4,
|
|
1026
1411
|
"accountType": "expense",
|
|
1027
1412
|
"hgb275Position": "GuV 8",
|
|
1028
|
-
"
|
|
1413
|
+
"euer": {
|
|
1414
|
+
"kennzahl": 194
|
|
1415
|
+
},
|
|
1416
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1029
1417
|
"validFrom": 2026
|
|
1030
1418
|
},
|
|
1031
1419
|
{
|
|
@@ -1034,6 +1422,9 @@ export const SKR03_2026: IChart = {
|
|
|
1034
1422
|
"accountClass": 4,
|
|
1035
1423
|
"accountType": "expense",
|
|
1036
1424
|
"hgb275Position": "GuV 8",
|
|
1425
|
+
"euer": {
|
|
1426
|
+
"kennzahl": 183
|
|
1427
|
+
},
|
|
1037
1428
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1038
1429
|
"validFrom": 2026
|
|
1039
1430
|
},
|
|
@@ -1054,6 +1445,9 @@ export const SKR03_2026: IChart = {
|
|
|
1054
1445
|
"role": "base"
|
|
1055
1446
|
},
|
|
1056
1447
|
"hgb275Position": "GuV 1",
|
|
1448
|
+
"euer": {
|
|
1449
|
+
"kennzahl": 103
|
|
1450
|
+
},
|
|
1057
1451
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1058
1452
|
"validFrom": 2026
|
|
1059
1453
|
},
|
|
@@ -1074,6 +1468,9 @@ export const SKR03_2026: IChart = {
|
|
|
1074
1468
|
"role": "base"
|
|
1075
1469
|
},
|
|
1076
1470
|
"hgb275Position": "GuV 1",
|
|
1471
|
+
"euer": {
|
|
1472
|
+
"kennzahl": 103
|
|
1473
|
+
},
|
|
1077
1474
|
"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",
|
|
1078
1475
|
"validFrom": 2026
|
|
1079
1476
|
},
|
|
@@ -1094,6 +1491,9 @@ export const SKR03_2026: IChart = {
|
|
|
1094
1491
|
"role": "base"
|
|
1095
1492
|
},
|
|
1096
1493
|
"hgb275Position": "GuV 1",
|
|
1494
|
+
"euer": {
|
|
1495
|
+
"kennzahl": 103
|
|
1496
|
+
},
|
|
1097
1497
|
"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",
|
|
1098
1498
|
"validFrom": 2026
|
|
1099
1499
|
},
|
|
@@ -1114,6 +1514,9 @@ export const SKR03_2026: IChart = {
|
|
|
1114
1514
|
"role": "base"
|
|
1115
1515
|
},
|
|
1116
1516
|
"hgb275Position": "GuV 1",
|
|
1517
|
+
"euer": {
|
|
1518
|
+
"kennzahl": 103
|
|
1519
|
+
},
|
|
1117
1520
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1118
1521
|
"validFrom": 2026
|
|
1119
1522
|
},
|
|
@@ -1134,6 +1537,9 @@ export const SKR03_2026: IChart = {
|
|
|
1134
1537
|
"role": "base"
|
|
1135
1538
|
},
|
|
1136
1539
|
"hgb275Position": "GuV 1",
|
|
1540
|
+
"euer": {
|
|
1541
|
+
"kennzahl": 103
|
|
1542
|
+
},
|
|
1137
1543
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1138
1544
|
"validFrom": 2026
|
|
1139
1545
|
},
|
|
@@ -1154,6 +1560,9 @@ export const SKR03_2026: IChart = {
|
|
|
1154
1560
|
"role": "base"
|
|
1155
1561
|
},
|
|
1156
1562
|
"hgb275Position": "GuV 1",
|
|
1563
|
+
"euer": {
|
|
1564
|
+
"kennzahl": 103
|
|
1565
|
+
},
|
|
1157
1566
|
"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",
|
|
1158
1567
|
"validFrom": 2026
|
|
1159
1568
|
},
|
|
@@ -1174,6 +1583,9 @@ export const SKR03_2026: IChart = {
|
|
|
1174
1583
|
"role": "base"
|
|
1175
1584
|
},
|
|
1176
1585
|
"hgb275Position": "GuV 1",
|
|
1586
|
+
"euer": {
|
|
1587
|
+
"kennzahl": 103
|
|
1588
|
+
},
|
|
1177
1589
|
"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",
|
|
1178
1590
|
"validFrom": 2026
|
|
1179
1591
|
},
|
|
@@ -1194,6 +1606,9 @@ export const SKR03_2026: IChart = {
|
|
|
1194
1606
|
"role": "base"
|
|
1195
1607
|
},
|
|
1196
1608
|
"hgb275Position": "GuV 1",
|
|
1609
|
+
"euer": {
|
|
1610
|
+
"kennzahl": 111
|
|
1611
|
+
},
|
|
1197
1612
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 26) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (automatism AM, tax-free); the public oracle names the numbers before 2025 (8195/4185), reserved in the 2026 charts (2026-09-29); UStVA Kz 48 per USt 1 A 2026, Zeile 23, and the ELSTER Anleitung zur UStVA 2026, p. 10 (read 2026-09-29)",
|
|
1198
1613
|
"validFrom": 2026
|
|
1199
1614
|
},
|
|
@@ -1203,6 +1618,9 @@ export const SKR03_2026: IChart = {
|
|
|
1203
1618
|
"accountClass": 8,
|
|
1204
1619
|
"accountType": "revenue",
|
|
1205
1620
|
"hgb275Position": "GuV 1",
|
|
1621
|
+
"euer": {
|
|
1622
|
+
"kennzahl": 112
|
|
1623
|
+
},
|
|
1206
1624
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1207
1625
|
"validFrom": 2026
|
|
1208
1626
|
},
|
|
@@ -1224,6 +1642,9 @@ export const SKR03_2026: IChart = {
|
|
|
1224
1642
|
"role": "base"
|
|
1225
1643
|
},
|
|
1226
1644
|
"hgb275Position": "GuV 1",
|
|
1645
|
+
"euer": {
|
|
1646
|
+
"kennzahl": 103
|
|
1647
|
+
},
|
|
1227
1648
|
"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",
|
|
1228
1649
|
"validFrom": 2026
|
|
1229
1650
|
},
|
|
@@ -1245,6 +1666,9 @@ export const SKR03_2026: IChart = {
|
|
|
1245
1666
|
"role": "base"
|
|
1246
1667
|
},
|
|
1247
1668
|
"hgb275Position": "GuV 1",
|
|
1669
|
+
"euer": {
|
|
1670
|
+
"kennzahl": 112
|
|
1671
|
+
},
|
|
1248
1672
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1249
1673
|
"validFrom": 2026
|
|
1250
1674
|
},
|
|
@@ -1258,6 +1682,9 @@ export const SKR03_2026: IChart = {
|
|
|
1258
1682
|
"role": "base"
|
|
1259
1683
|
},
|
|
1260
1684
|
"hgb275Position": "GuV 1",
|
|
1685
|
+
"euer": {
|
|
1686
|
+
"kennzahl": 103
|
|
1687
|
+
},
|
|
1261
1688
|
"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)",
|
|
1262
1689
|
"validFrom": 2026
|
|
1263
1690
|
},
|
|
@@ -1271,6 +1698,9 @@ export const SKR03_2026: IChart = {
|
|
|
1271
1698
|
"role": "base"
|
|
1272
1699
|
},
|
|
1273
1700
|
"hgb275Position": "GuV 1",
|
|
1701
|
+
"euer": {
|
|
1702
|
+
"kennzahl": 103
|
|
1703
|
+
},
|
|
1274
1704
|
"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)",
|
|
1275
1705
|
"validFrom": 2026
|
|
1276
1706
|
},
|
|
@@ -1291,6 +1721,9 @@ export const SKR03_2026: IChart = {
|
|
|
1291
1721
|
"role": "base"
|
|
1292
1722
|
},
|
|
1293
1723
|
"hgb275Position": "GuV 1",
|
|
1724
|
+
"euer": {
|
|
1725
|
+
"kennzahl": 103
|
|
1726
|
+
},
|
|
1294
1727
|
"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",
|
|
1295
1728
|
"validFrom": 2026
|
|
1296
1729
|
},
|
|
@@ -1311,6 +1744,9 @@ export const SKR03_2026: IChart = {
|
|
|
1311
1744
|
"role": "base"
|
|
1312
1745
|
},
|
|
1313
1746
|
"hgb275Position": "GuV 1",
|
|
1747
|
+
"euer": {
|
|
1748
|
+
"kennzahl": 103
|
|
1749
|
+
},
|
|
1314
1750
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
|
1315
1751
|
"validFrom": 2026
|
|
1316
1752
|
},
|
|
@@ -1331,6 +1767,9 @@ export const SKR03_2026: IChart = {
|
|
|
1331
1767
|
"role": "base"
|
|
1332
1768
|
},
|
|
1333
1769
|
"hgb275Position": "GuV 1",
|
|
1770
|
+
"euer": {
|
|
1771
|
+
"kennzahl": 103
|
|
1772
|
+
},
|
|
1334
1773
|
"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",
|
|
1335
1774
|
"validFrom": 2026
|
|
1336
1775
|
},
|
|
@@ -1351,6 +1790,9 @@ export const SKR03_2026: IChart = {
|
|
|
1351
1790
|
"role": "base"
|
|
1352
1791
|
},
|
|
1353
1792
|
"hgb275Position": "GuV 1",
|
|
1793
|
+
"euer": {
|
|
1794
|
+
"kennzahl": 103
|
|
1795
|
+
},
|
|
1354
1796
|
"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",
|
|
1355
1797
|
"validFrom": 2026
|
|
1356
1798
|
},
|
|
@@ -1372,6 +1814,9 @@ export const SKR03_2026: IChart = {
|
|
|
1372
1814
|
"role": "base"
|
|
1373
1815
|
},
|
|
1374
1816
|
"hgb275Position": "GuV 1",
|
|
1817
|
+
"euer": {
|
|
1818
|
+
"kennzahl": 112
|
|
1819
|
+
},
|
|
1375
1820
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1376
1821
|
"validFrom": 2026
|
|
1377
1822
|
},
|
|
@@ -1393,6 +1838,9 @@ export const SKR03_2026: IChart = {
|
|
|
1393
1838
|
"role": "base"
|
|
1394
1839
|
},
|
|
1395
1840
|
"hgb275Position": "GuV 1",
|
|
1841
|
+
"euer": {
|
|
1842
|
+
"kennzahl": 112
|
|
1843
|
+
},
|
|
1396
1844
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1397
1845
|
"validFrom": 2026
|
|
1398
1846
|
},
|
|
@@ -1414,16 +1862,510 @@ export const SKR03_2026: IChart = {
|
|
|
1414
1862
|
"role": "base"
|
|
1415
1863
|
},
|
|
1416
1864
|
"hgb275Position": "GuV 1",
|
|
1865
|
+
"euer": {
|
|
1866
|
+
"kennzahl": 112
|
|
1867
|
+
},
|
|
1417
1868
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1418
1869
|
"validFrom": 2026
|
|
1419
1870
|
},
|
|
1871
|
+
{
|
|
1872
|
+
"accountNumber": "8800",
|
|
1873
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)",
|
|
1874
|
+
"accountClass": 8,
|
|
1875
|
+
"accountType": "revenue",
|
|
1876
|
+
"accountRole": "asset_sale_proceeds",
|
|
1877
|
+
"hgb275Position": "GuV 8",
|
|
1878
|
+
"euer": {
|
|
1879
|
+
"kennzahl": 102
|
|
1880
|
+
},
|
|
1881
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1882
|
+
"validFrom": 2026
|
|
1883
|
+
},
|
|
1420
1884
|
{
|
|
1421
1885
|
"accountNumber": "8801",
|
|
1422
|
-
"accountName": "Erlöse aus Verkäufen
|
|
1886
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1423
1887
|
"accountClass": 8,
|
|
1424
1888
|
"accountType": "revenue",
|
|
1425
|
-
"
|
|
1426
|
-
"
|
|
1889
|
+
"accountRole": "asset_sale_proceeds",
|
|
1890
|
+
"automatikFunction": {
|
|
1891
|
+
"taxType": "ust",
|
|
1892
|
+
"ratePercent": 19
|
|
1893
|
+
},
|
|
1894
|
+
"allowedBuKeys": [
|
|
1895
|
+
"",
|
|
1896
|
+
"40"
|
|
1897
|
+
],
|
|
1898
|
+
"ustva": {
|
|
1899
|
+
"kennzahl": 81,
|
|
1900
|
+
"role": "base"
|
|
1901
|
+
},
|
|
1902
|
+
"hgb275Position": "GuV 8",
|
|
1903
|
+
"euer": {
|
|
1904
|
+
"kennzahl": 102
|
|
1905
|
+
},
|
|
1906
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1907
|
+
"validFrom": 2026
|
|
1908
|
+
},
|
|
1909
|
+
{
|
|
1910
|
+
"accountNumber": "8802",
|
|
1911
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1912
|
+
"accountClass": 8,
|
|
1913
|
+
"accountType": "revenue",
|
|
1914
|
+
"accountRole": "asset_sale_proceeds",
|
|
1915
|
+
"automatikFunction": {
|
|
1916
|
+
"taxType": "ust",
|
|
1917
|
+
"ratePercent": 19
|
|
1918
|
+
},
|
|
1919
|
+
"allowedBuKeys": [
|
|
1920
|
+
"",
|
|
1921
|
+
"40"
|
|
1922
|
+
],
|
|
1923
|
+
"ustva": {
|
|
1924
|
+
"kennzahl": 81,
|
|
1925
|
+
"role": "base"
|
|
1926
|
+
},
|
|
1927
|
+
"hgb275Position": "GuV 8",
|
|
1928
|
+
"euer": {
|
|
1929
|
+
"kennzahl": 102
|
|
1930
|
+
},
|
|
1931
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1932
|
+
"validFrom": 2026
|
|
1933
|
+
},
|
|
1934
|
+
{
|
|
1935
|
+
"accountNumber": "8803",
|
|
1936
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1937
|
+
"accountClass": 8,
|
|
1938
|
+
"accountType": "revenue",
|
|
1939
|
+
"accountRole": "asset_sale_proceeds",
|
|
1940
|
+
"automatikFunction": {
|
|
1941
|
+
"taxType": "ust",
|
|
1942
|
+
"ratePercent": 19
|
|
1943
|
+
},
|
|
1944
|
+
"allowedBuKeys": [
|
|
1945
|
+
"",
|
|
1946
|
+
"40"
|
|
1947
|
+
],
|
|
1948
|
+
"ustva": {
|
|
1949
|
+
"kennzahl": 81,
|
|
1950
|
+
"role": "base"
|
|
1951
|
+
},
|
|
1952
|
+
"hgb275Position": "GuV 8",
|
|
1953
|
+
"euer": {
|
|
1954
|
+
"kennzahl": 102
|
|
1955
|
+
},
|
|
1956
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1957
|
+
"validFrom": 2026
|
|
1958
|
+
},
|
|
1959
|
+
{
|
|
1960
|
+
"accountNumber": "8804",
|
|
1961
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1962
|
+
"accountClass": 8,
|
|
1963
|
+
"accountType": "revenue",
|
|
1964
|
+
"accountRole": "asset_sale_proceeds",
|
|
1965
|
+
"automatikFunction": {
|
|
1966
|
+
"taxType": "ust",
|
|
1967
|
+
"ratePercent": 19
|
|
1968
|
+
},
|
|
1969
|
+
"allowedBuKeys": [
|
|
1970
|
+
"",
|
|
1971
|
+
"40"
|
|
1972
|
+
],
|
|
1973
|
+
"ustva": {
|
|
1974
|
+
"kennzahl": 81,
|
|
1975
|
+
"role": "base"
|
|
1976
|
+
},
|
|
1977
|
+
"hgb275Position": "GuV 8",
|
|
1978
|
+
"euer": {
|
|
1979
|
+
"kennzahl": 102
|
|
1980
|
+
},
|
|
1981
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1982
|
+
"validFrom": 2026
|
|
1983
|
+
},
|
|
1984
|
+
{
|
|
1985
|
+
"accountNumber": "8805",
|
|
1986
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
1987
|
+
"accountClass": 8,
|
|
1988
|
+
"accountType": "revenue",
|
|
1989
|
+
"accountRole": "asset_sale_proceeds",
|
|
1990
|
+
"automatikFunction": {
|
|
1991
|
+
"taxType": "ust",
|
|
1992
|
+
"ratePercent": 19
|
|
1993
|
+
},
|
|
1994
|
+
"allowedBuKeys": [
|
|
1995
|
+
"",
|
|
1996
|
+
"40"
|
|
1997
|
+
],
|
|
1998
|
+
"ustva": {
|
|
1999
|
+
"kennzahl": 81,
|
|
2000
|
+
"role": "base"
|
|
2001
|
+
},
|
|
2002
|
+
"hgb275Position": "GuV 8",
|
|
2003
|
+
"euer": {
|
|
2004
|
+
"kennzahl": 102
|
|
2005
|
+
},
|
|
2006
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2007
|
+
"validFrom": 2026
|
|
2008
|
+
},
|
|
2009
|
+
{
|
|
2010
|
+
"accountNumber": "8806",
|
|
2011
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)",
|
|
2012
|
+
"accountClass": 8,
|
|
2013
|
+
"accountType": "revenue",
|
|
2014
|
+
"accountRole": "asset_sale_proceeds",
|
|
2015
|
+
"automatikFunction": {
|
|
2016
|
+
"taxType": "ust",
|
|
2017
|
+
"ratePercent": 19
|
|
2018
|
+
},
|
|
2019
|
+
"allowedBuKeys": [
|
|
2020
|
+
"",
|
|
2021
|
+
"40"
|
|
2022
|
+
],
|
|
2023
|
+
"ustva": {
|
|
2024
|
+
"kennzahl": 81,
|
|
2025
|
+
"role": "base"
|
|
2026
|
+
},
|
|
2027
|
+
"hgb275Position": "GuV 8",
|
|
2028
|
+
"euer": {
|
|
2029
|
+
"kennzahl": 102
|
|
2030
|
+
},
|
|
2031
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2032
|
+
"validFrom": 2026
|
|
2033
|
+
},
|
|
2034
|
+
{
|
|
2035
|
+
"accountNumber": "8807",
|
|
2036
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)",
|
|
2037
|
+
"accountClass": 8,
|
|
2038
|
+
"accountType": "revenue",
|
|
2039
|
+
"accountRole": "asset_sale_proceeds",
|
|
2040
|
+
"automatikFunction": {
|
|
2041
|
+
"taxType": "free"
|
|
2042
|
+
},
|
|
2043
|
+
"allowedBuKeys": [
|
|
2044
|
+
"",
|
|
2045
|
+
"40"
|
|
2046
|
+
],
|
|
2047
|
+
"ustva": {
|
|
2048
|
+
"kennzahl": 43,
|
|
2049
|
+
"role": "base"
|
|
2050
|
+
},
|
|
2051
|
+
"hgb275Position": "GuV 8",
|
|
2052
|
+
"euer": {
|
|
2053
|
+
"kennzahl": 102
|
|
2054
|
+
},
|
|
2055
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
2056
|
+
"validFrom": 2026
|
|
2057
|
+
},
|
|
2058
|
+
{
|
|
2059
|
+
"accountNumber": "8808",
|
|
2060
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)",
|
|
2061
|
+
"accountClass": 8,
|
|
2062
|
+
"accountType": "revenue",
|
|
2063
|
+
"accountRole": "asset_sale_proceeds",
|
|
2064
|
+
"automatikFunction": {
|
|
2065
|
+
"taxType": "free"
|
|
2066
|
+
},
|
|
2067
|
+
"allowedBuKeys": [
|
|
2068
|
+
"",
|
|
2069
|
+
"40"
|
|
2070
|
+
],
|
|
2071
|
+
"ustva": {
|
|
2072
|
+
"kennzahl": 41,
|
|
2073
|
+
"role": "base"
|
|
2074
|
+
},
|
|
2075
|
+
"hgb275Position": "GuV 8",
|
|
2076
|
+
"euer": {
|
|
2077
|
+
"kennzahl": 102
|
|
2078
|
+
},
|
|
2079
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
2080
|
+
"validFrom": 2026
|
|
2081
|
+
},
|
|
2082
|
+
{
|
|
2083
|
+
"accountNumber": "8817",
|
|
2084
|
+
"accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)",
|
|
2085
|
+
"accountClass": 8,
|
|
2086
|
+
"accountType": "revenue",
|
|
2087
|
+
"accountRole": "asset_sale_proceeds",
|
|
2088
|
+
"hgb275Position": "GuV 8",
|
|
2089
|
+
"euer": {
|
|
2090
|
+
"kennzahl": 102
|
|
2091
|
+
},
|
|
2092
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
2093
|
+
"validFrom": 2026
|
|
2094
|
+
},
|
|
2095
|
+
{
|
|
2096
|
+
"accountNumber": "8818",
|
|
2097
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)",
|
|
2098
|
+
"accountClass": 8,
|
|
2099
|
+
"accountType": "revenue",
|
|
2100
|
+
"accountRole": "asset_sale_proceeds",
|
|
2101
|
+
"hgb275Position": "GuV 8",
|
|
2102
|
+
"euer": {
|
|
2103
|
+
"kennzahl": 102
|
|
2104
|
+
},
|
|
2105
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
2106
|
+
"validFrom": 2026
|
|
2107
|
+
},
|
|
2108
|
+
{
|
|
2109
|
+
"accountNumber": "8819",
|
|
2110
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (bei Buchverlust)",
|
|
2111
|
+
"accountClass": 8,
|
|
2112
|
+
"accountType": "revenue",
|
|
2113
|
+
"accountRole": "asset_sale_proceeds",
|
|
2114
|
+
"hgb275Position": "GuV 8",
|
|
2115
|
+
"euer": {
|
|
2116
|
+
"kennzahl": 102
|
|
2117
|
+
},
|
|
2118
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
2119
|
+
"validFrom": 2026
|
|
2120
|
+
},
|
|
2121
|
+
{
|
|
2122
|
+
"accountNumber": "8820",
|
|
2123
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
2124
|
+
"accountClass": 8,
|
|
2125
|
+
"accountType": "revenue",
|
|
2126
|
+
"accountRole": "asset_sale_proceeds",
|
|
2127
|
+
"automatikFunction": {
|
|
2128
|
+
"taxType": "ust",
|
|
2129
|
+
"ratePercent": 19
|
|
2130
|
+
},
|
|
2131
|
+
"allowedBuKeys": [
|
|
2132
|
+
"",
|
|
2133
|
+
"40"
|
|
2134
|
+
],
|
|
2135
|
+
"ustva": {
|
|
2136
|
+
"kennzahl": 81,
|
|
2137
|
+
"role": "base"
|
|
2138
|
+
},
|
|
2139
|
+
"hgb275Position": "GuV 4",
|
|
2140
|
+
"euer": {
|
|
2141
|
+
"kennzahl": 102
|
|
2142
|
+
},
|
|
2143
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2144
|
+
"validFrom": 2026
|
|
2145
|
+
},
|
|
2146
|
+
{
|
|
2147
|
+
"accountNumber": "8821",
|
|
2148
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
2149
|
+
"accountClass": 8,
|
|
2150
|
+
"accountType": "revenue",
|
|
2151
|
+
"accountRole": "asset_sale_proceeds",
|
|
2152
|
+
"automatikFunction": {
|
|
2153
|
+
"taxType": "ust",
|
|
2154
|
+
"ratePercent": 19
|
|
2155
|
+
},
|
|
2156
|
+
"allowedBuKeys": [
|
|
2157
|
+
"",
|
|
2158
|
+
"40"
|
|
2159
|
+
],
|
|
2160
|
+
"ustva": {
|
|
2161
|
+
"kennzahl": 81,
|
|
2162
|
+
"role": "base"
|
|
2163
|
+
},
|
|
2164
|
+
"hgb275Position": "GuV 4",
|
|
2165
|
+
"euer": {
|
|
2166
|
+
"kennzahl": 102
|
|
2167
|
+
},
|
|
2168
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2169
|
+
"validFrom": 2026
|
|
2170
|
+
},
|
|
2171
|
+
{
|
|
2172
|
+
"accountNumber": "8822",
|
|
2173
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
2174
|
+
"accountClass": 8,
|
|
2175
|
+
"accountType": "revenue",
|
|
2176
|
+
"accountRole": "asset_sale_proceeds",
|
|
2177
|
+
"automatikFunction": {
|
|
2178
|
+
"taxType": "ust",
|
|
2179
|
+
"ratePercent": 19
|
|
2180
|
+
},
|
|
2181
|
+
"allowedBuKeys": [
|
|
2182
|
+
"",
|
|
2183
|
+
"40"
|
|
2184
|
+
],
|
|
2185
|
+
"ustva": {
|
|
2186
|
+
"kennzahl": 81,
|
|
2187
|
+
"role": "base"
|
|
2188
|
+
},
|
|
2189
|
+
"hgb275Position": "GuV 4",
|
|
2190
|
+
"euer": {
|
|
2191
|
+
"kennzahl": 102
|
|
2192
|
+
},
|
|
2193
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2194
|
+
"validFrom": 2026
|
|
2195
|
+
},
|
|
2196
|
+
{
|
|
2197
|
+
"accountNumber": "8823",
|
|
2198
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
2199
|
+
"accountClass": 8,
|
|
2200
|
+
"accountType": "revenue",
|
|
2201
|
+
"accountRole": "asset_sale_proceeds",
|
|
2202
|
+
"automatikFunction": {
|
|
2203
|
+
"taxType": "ust",
|
|
2204
|
+
"ratePercent": 19
|
|
2205
|
+
},
|
|
2206
|
+
"allowedBuKeys": [
|
|
2207
|
+
"",
|
|
2208
|
+
"40"
|
|
2209
|
+
],
|
|
2210
|
+
"ustva": {
|
|
2211
|
+
"kennzahl": 81,
|
|
2212
|
+
"role": "base"
|
|
2213
|
+
},
|
|
2214
|
+
"hgb275Position": "GuV 4",
|
|
2215
|
+
"euer": {
|
|
2216
|
+
"kennzahl": 102
|
|
2217
|
+
},
|
|
2218
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2219
|
+
"validFrom": 2026
|
|
2220
|
+
},
|
|
2221
|
+
{
|
|
2222
|
+
"accountNumber": "8824",
|
|
2223
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
2224
|
+
"accountClass": 8,
|
|
2225
|
+
"accountType": "revenue",
|
|
2226
|
+
"accountRole": "asset_sale_proceeds",
|
|
2227
|
+
"automatikFunction": {
|
|
2228
|
+
"taxType": "ust",
|
|
2229
|
+
"ratePercent": 19
|
|
2230
|
+
},
|
|
2231
|
+
"allowedBuKeys": [
|
|
2232
|
+
"",
|
|
2233
|
+
"40"
|
|
2234
|
+
],
|
|
2235
|
+
"ustva": {
|
|
2236
|
+
"kennzahl": 81,
|
|
2237
|
+
"role": "base"
|
|
2238
|
+
},
|
|
2239
|
+
"hgb275Position": "GuV 4",
|
|
2240
|
+
"euer": {
|
|
2241
|
+
"kennzahl": 102
|
|
2242
|
+
},
|
|
2243
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2244
|
+
"validFrom": 2026
|
|
2245
|
+
},
|
|
2246
|
+
{
|
|
2247
|
+
"accountNumber": "8825",
|
|
2248
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)",
|
|
2249
|
+
"accountClass": 8,
|
|
2250
|
+
"accountType": "revenue",
|
|
2251
|
+
"accountRole": "asset_sale_proceeds",
|
|
2252
|
+
"automatikFunction": {
|
|
2253
|
+
"taxType": "ust",
|
|
2254
|
+
"ratePercent": 19
|
|
2255
|
+
},
|
|
2256
|
+
"allowedBuKeys": [
|
|
2257
|
+
"",
|
|
2258
|
+
"40"
|
|
2259
|
+
],
|
|
2260
|
+
"ustva": {
|
|
2261
|
+
"kennzahl": 81,
|
|
2262
|
+
"role": "base"
|
|
2263
|
+
},
|
|
2264
|
+
"hgb275Position": "GuV 4",
|
|
2265
|
+
"euer": {
|
|
2266
|
+
"kennzahl": 102
|
|
2267
|
+
},
|
|
2268
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
2269
|
+
"validFrom": 2026
|
|
2270
|
+
},
|
|
2271
|
+
{
|
|
2272
|
+
"accountNumber": "8827",
|
|
2273
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)",
|
|
2274
|
+
"accountClass": 8,
|
|
2275
|
+
"accountType": "revenue",
|
|
2276
|
+
"accountRole": "asset_sale_proceeds",
|
|
2277
|
+
"automatikFunction": {
|
|
2278
|
+
"taxType": "free"
|
|
2279
|
+
},
|
|
2280
|
+
"allowedBuKeys": [
|
|
2281
|
+
"",
|
|
2282
|
+
"40"
|
|
2283
|
+
],
|
|
2284
|
+
"ustva": {
|
|
2285
|
+
"kennzahl": 43,
|
|
2286
|
+
"role": "base"
|
|
2287
|
+
},
|
|
2288
|
+
"hgb275Position": "GuV 4",
|
|
2289
|
+
"euer": {
|
|
2290
|
+
"kennzahl": 102
|
|
2291
|
+
},
|
|
2292
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
2293
|
+
"validFrom": 2026
|
|
2294
|
+
},
|
|
2295
|
+
{
|
|
2296
|
+
"accountNumber": "8828",
|
|
2297
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)",
|
|
2298
|
+
"accountClass": 8,
|
|
2299
|
+
"accountType": "revenue",
|
|
2300
|
+
"accountRole": "asset_sale_proceeds",
|
|
2301
|
+
"automatikFunction": {
|
|
2302
|
+
"taxType": "free"
|
|
2303
|
+
},
|
|
2304
|
+
"allowedBuKeys": [
|
|
2305
|
+
"",
|
|
2306
|
+
"40"
|
|
2307
|
+
],
|
|
2308
|
+
"ustva": {
|
|
2309
|
+
"kennzahl": 41,
|
|
2310
|
+
"role": "base"
|
|
2311
|
+
},
|
|
2312
|
+
"hgb275Position": "GuV 4",
|
|
2313
|
+
"euer": {
|
|
2314
|
+
"kennzahl": 102
|
|
2315
|
+
},
|
|
2316
|
+
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
2317
|
+
"validFrom": 2026
|
|
2318
|
+
},
|
|
2319
|
+
{
|
|
2320
|
+
"accountNumber": "8829",
|
|
2321
|
+
"accountName": "Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)",
|
|
2322
|
+
"accountClass": 8,
|
|
2323
|
+
"accountType": "revenue",
|
|
2324
|
+
"accountRole": "asset_sale_proceeds",
|
|
2325
|
+
"hgb275Position": "GuV 4",
|
|
2326
|
+
"euer": {
|
|
2327
|
+
"kennzahl": 102
|
|
2328
|
+
},
|
|
2329
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
2330
|
+
"validFrom": 2026
|
|
2331
|
+
},
|
|
2332
|
+
{
|
|
2333
|
+
"accountNumber": "8837",
|
|
2334
|
+
"accountName": "Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchgewinn)",
|
|
2335
|
+
"accountClass": 8,
|
|
2336
|
+
"accountType": "revenue",
|
|
2337
|
+
"accountRole": "asset_sale_proceeds",
|
|
2338
|
+
"hgb275Position": "GuV 4",
|
|
2339
|
+
"euer": {
|
|
2340
|
+
"kennzahl": 102
|
|
2341
|
+
},
|
|
2342
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
2343
|
+
"validFrom": 2026
|
|
2344
|
+
},
|
|
2345
|
+
{
|
|
2346
|
+
"accountNumber": "8838",
|
|
2347
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)",
|
|
2348
|
+
"accountClass": 8,
|
|
2349
|
+
"accountType": "revenue",
|
|
2350
|
+
"accountRole": "asset_sale_proceeds",
|
|
2351
|
+
"hgb275Position": "GuV 4",
|
|
2352
|
+
"euer": {
|
|
2353
|
+
"kennzahl": 102
|
|
2354
|
+
},
|
|
2355
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
2356
|
+
"validFrom": 2026
|
|
2357
|
+
},
|
|
2358
|
+
{
|
|
2359
|
+
"accountNumber": "8839",
|
|
2360
|
+
"accountName": "Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
|
|
2361
|
+
"accountClass": 8,
|
|
2362
|
+
"accountType": "revenue",
|
|
2363
|
+
"accountRole": "asset_sale_proceeds",
|
|
2364
|
+
"hgb275Position": "GuV 4",
|
|
2365
|
+
"euer": {
|
|
2366
|
+
"kennzahl": 102
|
|
2367
|
+
},
|
|
2368
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1427
2369
|
"validFrom": 2026
|
|
1428
2370
|
},
|
|
1429
2371
|
{
|
|
@@ -1432,6 +2374,7 @@ export const SKR03_2026: IChart = {
|
|
|
1432
2374
|
"accountClass": 8,
|
|
1433
2375
|
"accountType": "revenue",
|
|
1434
2376
|
"hgb275Position": "GuV 2",
|
|
2377
|
+
"euerExclusion": "inventory",
|
|
1435
2378
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
1436
2379
|
"validFrom": 2026
|
|
1437
2380
|
},
|
|
@@ -1440,6 +2383,7 @@ export const SKR03_2026: IChart = {
|
|
|
1440
2383
|
"accountName": "Saldenvorträge Sachkonten",
|
|
1441
2384
|
"accountClass": 9,
|
|
1442
2385
|
"accountType": "equity",
|
|
2386
|
+
"euerExclusion": "closing",
|
|
1443
2387
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1444
2388
|
"validFrom": 2026
|
|
1445
2389
|
},
|
|
@@ -1449,6 +2393,7 @@ export const SKR03_2026: IChart = {
|
|
|
1449
2393
|
"accountClass": 9,
|
|
1450
2394
|
"accountType": "asset",
|
|
1451
2395
|
"hgb266Position": "Aktiva B.II.1",
|
|
2396
|
+
"euerExclusion": "closing",
|
|
1452
2397
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1453
2398
|
"validFrom": 2026
|
|
1454
2399
|
},
|
|
@@ -1458,6 +2403,7 @@ export const SKR03_2026: IChart = {
|
|
|
1458
2403
|
"accountClass": 9,
|
|
1459
2404
|
"accountType": "liability",
|
|
1460
2405
|
"hgb266Position": "Passiva C.4",
|
|
2406
|
+
"euerExclusion": "closing",
|
|
1461
2407
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1462
2408
|
"validFrom": 2026
|
|
1463
2409
|
},
|
|
@@ -1466,6 +2412,7 @@ export const SKR03_2026: IChart = {
|
|
|
1466
2412
|
"accountName": "Gewinn- und Verlustkonto (Abschluss)",
|
|
1467
2413
|
"accountClass": 9,
|
|
1468
2414
|
"accountType": "equity",
|
|
2415
|
+
"euerExclusion": "closing",
|
|
1469
2416
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1470
2417
|
"validFrom": 2026
|
|
1471
2418
|
},
|
|
@@ -1475,6 +2422,7 @@ export const SKR03_2026: IChart = {
|
|
|
1475
2422
|
"accountClass": 9,
|
|
1476
2423
|
"accountType": "asset",
|
|
1477
2424
|
"hgb266Position": "Aktiva B.II.1",
|
|
2425
|
+
"euerExclusion": "valuation",
|
|
1478
2426
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1479
2427
|
"validFrom": 2026
|
|
1480
2428
|
},
|
|
@@ -1484,6 +2432,7 @@ export const SKR03_2026: IChart = {
|
|
|
1484
2432
|
"accountClass": 9,
|
|
1485
2433
|
"accountType": "liability",
|
|
1486
2434
|
"hgb266Position": "Passiva C.8",
|
|
2435
|
+
"euerExclusion": "valuation",
|
|
1487
2436
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1488
2437
|
"validFrom": 2026
|
|
1489
2438
|
},
|
|
@@ -1493,6 +2442,7 @@ export const SKR03_2026: IChart = {
|
|
|
1493
2442
|
"accountClass": 9,
|
|
1494
2443
|
"accountType": "asset",
|
|
1495
2444
|
"hgb266Position": "Aktiva B.IV",
|
|
2445
|
+
"euerExclusion": "valuation",
|
|
1496
2446
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1497
2447
|
"validFrom": 2026
|
|
1498
2448
|
},
|
|
@@ -1502,6 +2452,7 @@ export const SKR03_2026: IChart = {
|
|
|
1502
2452
|
"accountClass": 9,
|
|
1503
2453
|
"accountType": "liability",
|
|
1504
2454
|
"hgb266Position": "Passiva C.2",
|
|
2455
|
+
"euerExclusion": "valuation",
|
|
1505
2456
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1506
2457
|
"validFrom": 2026
|
|
1507
2458
|
},
|
|
@@ -1511,6 +2462,7 @@ export const SKR03_2026: IChart = {
|
|
|
1511
2462
|
"accountClass": 9,
|
|
1512
2463
|
"accountType": "liability",
|
|
1513
2464
|
"hgb266Position": "Passiva C.4",
|
|
2465
|
+
"euerExclusion": "valuation",
|
|
1514
2466
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1515
2467
|
"validFrom": 2026
|
|
1516
2468
|
},
|
|
@@ -1520,6 +2472,7 @@ export const SKR03_2026: IChart = {
|
|
|
1520
2472
|
"accountClass": 9,
|
|
1521
2473
|
"accountType": "asset",
|
|
1522
2474
|
"hgb266Position": "Aktiva B.II.4",
|
|
2475
|
+
"euerExclusion": "valuation",
|
|
1523
2476
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1524
2477
|
"validFrom": 2026
|
|
1525
2478
|
},
|
|
@@ -1528,6 +2481,7 @@ export const SKR03_2026: IChart = {
|
|
|
1528
2481
|
"accountName": "Statistisches Gegenkonto",
|
|
1529
2482
|
"accountClass": 9,
|
|
1530
2483
|
"accountType": "equity",
|
|
2484
|
+
"euerExclusion": "closing",
|
|
1531
2485
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1532
2486
|
"validFrom": 2026
|
|
1533
2487
|
}
|