@fin.cx/chartdata 2.16.0 → 3.0.0

package/ts/data/skr04.2026.ts

@@ -230,6 +230,17 @@ export const SKR04_2026: IChart = {
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "1369",
+      "accountName": "Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz",
+      "accountClass": 1,
+      "accountType": "asset",
+      "payrollRole": "levy_refund_claims",
+      "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 4), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "1370",
       "accountName": "Durchlaufende Posten",
@@ -610,6 +621,83 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), 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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "3720",
+      "accountName": "Verbindlichkeiten aus Lohn und Gehalt",
+      "accountClass": 3,
+      "accountType": "liability",
+      "payrollRole": "net_pay",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3725",
+      "accountName": "Verbindlichkeiten für Einbehaltungen von Arbeitnehmern",
+      "accountClass": 3,
+      "accountType": "liability",
+      "payrollRole": "employee_withholdings",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3730",
+      "accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
+      "accountClass": 3,
+      "accountType": "liability",
+      "payrollRole": "wage_tax",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3740",
+      "accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
+      "accountClass": 3,
+      "accountType": "liability",
+      "payrollRole": "social_security",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3759",
+      "accountName": "Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern",
+      "accountClass": 3,
+      "accountType": "liability",
+      "payrollRole": "estimated_contributions",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3770",
+      "accountName": "Verbindlichkeiten aus Vermögensbildung",
+      "accountClass": 3,
+      "accountType": "liability",
+      "payrollRole": "capital_formation_payable",
+      "hgb266Position": "Passiva C.8",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3790",
+      "accountName": "Lohn- und Gehaltsverrechnungskonto",
+      "accountClass": 3,
+      "accountType": "asset",
+      "payrollRole": "clearing",
+      "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "3798",
       "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
@@ -1494,6 +1582,31 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4947",
+      "accountName": "Verrechnete sonstige Sachbezüge aus Fahrzeug-Gestellung 19 % USt",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "payrollRole": "company_car_benefit",
+      "automatikFunction": {
+        "taxType": "ust",
+        "ratePercent": 19
+      },
+      "allowedBuKeys": [
+        "",
+        "40"
+      ],
+      "ustva": {
+        "kennzahl": 81,
+        "role": "base"
+      },
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 112
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (automatism AM, 19 % USt; UStVA Kz 81 per ELSTER Anleitung zur UStVA 2026), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4970",
       "accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
@@ -1506,6 +1619,19 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4972",
+      "accountName": "Erstattungen Aufwendungsausgleichsgesetz",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "payrollRole": "levy_refunds",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 103
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "5200",
       "accountName": "Wareneingang",
@@ -1659,23 +1785,154 @@ export const SKR04_2026: IChart = {
       "accountName": "Löhne und Gehälter",
       "accountClass": 6,
       "accountType": "expense",
-      "hgb275Position": "GuV 6",
+      "hgb275Position": "GuV 6a",
       "euer": {
         "kennzahl": 120
       },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6010",
+      "accountName": "Löhne",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "wages",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6020",
       "accountName": "Gehälter",
       "accountClass": 6,
       "accountType": "expense",
-      "hgb275Position": "GuV 6",
+      "payrollRole": "salaries",
+      "hgb275Position": "GuV 6a",
       "euer": {
         "kennzahl": 120
       },
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6024",
+      "accountName": "Geschäftsführergehälter der GmbH-Gesellschafter",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "managing_director_salaries",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6030",
+      "accountName": "Aushilfslöhne",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "temporary_wages",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6035",
+      "accountName": "Löhne für Minijobs",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "minijob_wages",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6036",
+      "accountName": "Pauschale Steuer für Minijobber",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "minijob_flat_tax",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6039",
+      "accountName": "Pauschale Steuer für Arbeitnehmer",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "employee_flat_tax",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6040",
+      "accountName": "Pauschale Steuer für Aushilfen",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "temporary_flat_tax",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6072",
+      "accountName": "Sachzuwendungen und Dienstleistungen an Arbeitnehmer",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "benefits_in_kind",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6080",
+      "accountName": "Vermögenswirksame Leistungen",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "capital_formation_benefits",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6090",
+      "accountName": "Fahrtkostenerstattung Wohnung/Arbeitsstätte",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "commuting_allowances",
+      "hgb275Position": "GuV 6a",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
       "validFrom": 2026
     },
     {
@@ -1683,13 +1940,78 @@ export const SKR04_2026: IChart = {
       "accountName": "Soziale Abgaben und Aufwendungen für Altersversorgung",
       "accountClass": 6,
       "accountType": "expense",
-      "hgb275Position": "GuV 6",
+      "hgb275Position": "GuV 6b",
       "euer": {
         "kennzahl": 120
       },
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6110",
+      "accountName": "Gesetzliche soziale Aufwendungen",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "employer_social_security",
+      "hgb275Position": "GuV 6b",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6120",
+      "accountName": "Beiträge zur Berufsgenossenschaft",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "accident_insurance",
+      "hgb275Position": "GuV 6b",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6140",
+      "accountName": "Aufwendungen für Altersversorgung",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "pension",
+      "hgb275Position": "GuV 6b",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6147",
+      "accountName": "Pauschale Steuer auf sonstige Bezüge (z. B. Direktversicherungen)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "pension_flat_tax",
+      "hgb275Position": "GuV 6b",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6171",
+      "accountName": "Soziale Abgaben für Minijobber",
+      "accountClass": 6,
+      "accountType": "expense",
+      "payrollRole": "minijob_social_security",
+      "hgb275Position": "GuV 6b",
+      "euer": {
+        "kennzahl": 120
+      },
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6200",
       "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",

package/ts/index.ts

@@ -4,3 +4,5 @@ export * from './chartdata.hgb.js';
 export * from './chartdata.euer.js';
 export { SKR03_2026 } from './data/skr03.2026.js';
 export { SKR04_2026 } from './data/skr04.2026.js';
+export * from './chartdata.individual.js';
+export { DATEV_NUMBERS_SKR03_2026, DATEV_NUMBERS_SKR04_2026 } from './data/datevnumbers.2026.js';