@fin.cx/chartdata 2.17.0 → 3.1.0
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 +2 -2
- package/dist_ts/chartdata.hgb.js +4 -2
- package/dist_ts/chartdata.individual.d.ts +3 -1
- package/dist_ts/chartdata.individual.js +5 -1
- package/dist_ts/chartdata.lookup.d.ts +6 -1
- package/dist_ts/chartdata.lookup.js +8 -1
- package/dist_ts/chartdata.types.d.ts +50 -0
- package/dist_ts/data/skr03.2026.js +385 -7
- package/dist_ts/data/skr04.2026.js +404 -6
- package/package.json +1 -1
- package/readme.md +60 -2
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.hgb.ts +3 -1
- package/ts/chartdata.individual.ts +6 -0
- package/ts/chartdata.lookup.ts +9 -0
- package/ts/chartdata.types.ts +77 -0
- package/ts/data/skr03.2026.ts +384 -6
- package/ts/data/skr04.2026.ts +403 -5
package/ts/data/skr03.2026.ts
CHANGED
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@@ -252,12 +252,52 @@ export const SKR03_2026: IChart = {
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},
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{
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"accountNumber": "1210",
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"accountName": "Bank 1",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1220",
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"accountName": "Bank 2",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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-
"provenance": "
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1230",
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"accountName": "Bank 3",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1240",
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"accountName": "Bank 4",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1250",
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"accountName": "Bank 5",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.IV",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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@@ -383,6 +423,17 @@ export const SKR03_2026: IChart = {
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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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{
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"accountNumber": "1520",
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"accountName": "Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz",
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"accountClass": 1,
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"accountType": "asset",
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"payrollRole": "levy_refund_claims",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 8), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1542",
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"accountName": "Steuererstattungsansprüche gegenüber anderen Ländern",
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@@ -589,14 +640,26 @@ export const SKR03_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1740",
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"accountName": "Verbindlichkeiten aus Lohn und Gehalt",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "net_pay",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1741",
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"accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "wage_tax",
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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
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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@@ -604,9 +667,54 @@ export const SKR03_2026: IChart = {
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"accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "social_security",
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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
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1748",
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"accountName": "Verbindlichkeiten für Einbehaltungen von Arbeitnehmern",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "employee_withholdings",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1750",
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"accountName": "Verbindlichkeiten aus Vermögensbildung",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "capital_formation_payable",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1755",
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"accountName": "Lohn- und Gehaltsverrechnungskonto",
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"accountClass": 1,
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"accountType": "asset",
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"payrollRole": "clearing",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1759",
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"accountName": "Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "estimated_contributions",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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},
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@@ -857,6 +965,30 @@ export const SKR03_2026: IChart = {
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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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"validFrom": 2026
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},
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{
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"accountNumber": "2200",
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"accountName": "Körperschaftsteuer",
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"accountClass": 2,
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"accountType": "expense",
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"hgb275Position": "GuV 14",
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"euer": {
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"kennzahl": 168
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2208",
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"accountName": "Solidaritätszuschlag",
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"accountClass": 2,
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"accountType": "expense",
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"hgb275Position": "GuV 14",
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"euer": {
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"kennzahl": 168
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2213",
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"accountName": "Kapitalertragsteuer 25 %",
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@@ -1252,6 +1384,19 @@ export const SKR03_2026: IChart = {
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"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)",
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},
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{
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"accountNumber": "2749",
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"accountName": "Erstattungen Aufwendungsausgleichsgesetz",
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"accountClass": 2,
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"accountType": "revenue",
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"payrollRole": "levy_refunds",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 103
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3100",
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"accountName": "Fremdleistungen",
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@@ -1425,23 +1570,219 @@ export const SKR03_2026: IChart = {
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"accountName": "Löhne und Gehälter",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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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",
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"validFrom": 2026
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},
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{
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"accountNumber": "4110",
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"accountName": "Löhne",
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"accountClass": 4,
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"accountType": "expense",
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"payrollRole": "wages",
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4120",
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"accountName": "Gehälter",
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"accountClass": 4,
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"accountType": "expense",
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"payrollRole": "salaries",
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4124",
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"accountName": "Geschäftsführergehälter der GmbH-Gesellschafter",
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"accountClass": 4,
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"accountType": "expense",
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"payrollRole": "managing_director_salaries",
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"hgb275Position": "GuV 6a",
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"euer": {
|
|
1614
|
+
"kennzahl": 120
|
|
1615
|
+
},
|
|
1616
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1617
|
+
"validFrom": 2026
|
|
1618
|
+
},
|
|
1435
1619
|
{
|
|
1436
1620
|
"accountNumber": "4130",
|
|
1437
1621
|
"accountName": "Gesetzliche soziale Aufwendungen",
|
|
1438
1622
|
"accountClass": 4,
|
|
1439
1623
|
"accountType": "expense",
|
|
1440
|
-
"
|
|
1624
|
+
"payrollRole": "employer_social_security",
|
|
1625
|
+
"hgb275Position": "GuV 6b",
|
|
1441
1626
|
"euer": {
|
|
1442
1627
|
"kennzahl": 120
|
|
1443
1628
|
},
|
|
1444
|
-
"provenance": "own designation; number/purpose verified vs
|
|
1629
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1630
|
+
"validFrom": 2026
|
|
1631
|
+
},
|
|
1632
|
+
{
|
|
1633
|
+
"accountNumber": "4138",
|
|
1634
|
+
"accountName": "Beiträge zur Berufsgenossenschaft",
|
|
1635
|
+
"accountClass": 4,
|
|
1636
|
+
"accountType": "expense",
|
|
1637
|
+
"payrollRole": "accident_insurance",
|
|
1638
|
+
"hgb275Position": "GuV 6b",
|
|
1639
|
+
"euer": {
|
|
1640
|
+
"kennzahl": 120
|
|
1641
|
+
},
|
|
1642
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1643
|
+
"validFrom": 2026
|
|
1644
|
+
},
|
|
1645
|
+
{
|
|
1646
|
+
"accountNumber": "4144",
|
|
1647
|
+
"accountName": "Soziale Abgaben für Minijobber",
|
|
1648
|
+
"accountClass": 4,
|
|
1649
|
+
"accountType": "expense",
|
|
1650
|
+
"payrollRole": "minijob_social_security",
|
|
1651
|
+
"hgb275Position": "GuV 6b",
|
|
1652
|
+
"euer": {
|
|
1653
|
+
"kennzahl": 120
|
|
1654
|
+
},
|
|
1655
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1656
|
+
"validFrom": 2026
|
|
1657
|
+
},
|
|
1658
|
+
{
|
|
1659
|
+
"accountNumber": "4152",
|
|
1660
|
+
"accountName": "Sachzuwendungen und Dienstleistungen an Arbeitnehmer",
|
|
1661
|
+
"accountClass": 4,
|
|
1662
|
+
"accountType": "expense",
|
|
1663
|
+
"payrollRole": "benefits_in_kind",
|
|
1664
|
+
"hgb275Position": "GuV 6a",
|
|
1665
|
+
"euer": {
|
|
1666
|
+
"kennzahl": 120
|
|
1667
|
+
},
|
|
1668
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1669
|
+
"validFrom": 2026
|
|
1670
|
+
},
|
|
1671
|
+
{
|
|
1672
|
+
"accountNumber": "4165",
|
|
1673
|
+
"accountName": "Aufwendungen für Altersversorgung",
|
|
1674
|
+
"accountClass": 4,
|
|
1675
|
+
"accountType": "expense",
|
|
1676
|
+
"payrollRole": "pension",
|
|
1677
|
+
"hgb275Position": "GuV 6b",
|
|
1678
|
+
"euer": {
|
|
1679
|
+
"kennzahl": 120
|
|
1680
|
+
},
|
|
1681
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1682
|
+
"validFrom": 2026
|
|
1683
|
+
},
|
|
1684
|
+
{
|
|
1685
|
+
"accountNumber": "4167",
|
|
1686
|
+
"accountName": "Pauschale Steuer auf sonstige Bezüge (z. B. Direktversicherungen)",
|
|
1687
|
+
"accountClass": 4,
|
|
1688
|
+
"accountType": "expense",
|
|
1689
|
+
"payrollRole": "pension_flat_tax",
|
|
1690
|
+
"hgb275Position": "GuV 6b",
|
|
1691
|
+
"euer": {
|
|
1692
|
+
"kennzahl": 120
|
|
1693
|
+
},
|
|
1694
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1695
|
+
"validFrom": 2026
|
|
1696
|
+
},
|
|
1697
|
+
{
|
|
1698
|
+
"accountNumber": "4170",
|
|
1699
|
+
"accountName": "Vermögenswirksame Leistungen",
|
|
1700
|
+
"accountClass": 4,
|
|
1701
|
+
"accountType": "expense",
|
|
1702
|
+
"payrollRole": "capital_formation_benefits",
|
|
1703
|
+
"hgb275Position": "GuV 6a",
|
|
1704
|
+
"euer": {
|
|
1705
|
+
"kennzahl": 120
|
|
1706
|
+
},
|
|
1707
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1708
|
+
"validFrom": 2026
|
|
1709
|
+
},
|
|
1710
|
+
{
|
|
1711
|
+
"accountNumber": "4175",
|
|
1712
|
+
"accountName": "Fahrtkostenerstattung Wohnung/Arbeitsstätte",
|
|
1713
|
+
"accountClass": 4,
|
|
1714
|
+
"accountType": "expense",
|
|
1715
|
+
"payrollRole": "commuting_allowances",
|
|
1716
|
+
"hgb275Position": "GuV 6a",
|
|
1717
|
+
"euer": {
|
|
1718
|
+
"kennzahl": 120
|
|
1719
|
+
},
|
|
1720
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1721
|
+
"validFrom": 2026
|
|
1722
|
+
},
|
|
1723
|
+
{
|
|
1724
|
+
"accountNumber": "4190",
|
|
1725
|
+
"accountName": "Aushilfslöhne",
|
|
1726
|
+
"accountClass": 4,
|
|
1727
|
+
"accountType": "expense",
|
|
1728
|
+
"payrollRole": "temporary_wages",
|
|
1729
|
+
"hgb275Position": "GuV 6a",
|
|
1730
|
+
"euer": {
|
|
1731
|
+
"kennzahl": 120
|
|
1732
|
+
},
|
|
1733
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1734
|
+
"validFrom": 2026
|
|
1735
|
+
},
|
|
1736
|
+
{
|
|
1737
|
+
"accountNumber": "4194",
|
|
1738
|
+
"accountName": "Pauschale Steuer für Minijobber",
|
|
1739
|
+
"accountClass": 4,
|
|
1740
|
+
"accountType": "expense",
|
|
1741
|
+
"payrollRole": "minijob_flat_tax",
|
|
1742
|
+
"hgb275Position": "GuV 6a",
|
|
1743
|
+
"euer": {
|
|
1744
|
+
"kennzahl": 120
|
|
1745
|
+
},
|
|
1746
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1747
|
+
"validFrom": 2026
|
|
1748
|
+
},
|
|
1749
|
+
{
|
|
1750
|
+
"accountNumber": "4195",
|
|
1751
|
+
"accountName": "Löhne für Minijobs",
|
|
1752
|
+
"accountClass": 4,
|
|
1753
|
+
"accountType": "expense",
|
|
1754
|
+
"payrollRole": "minijob_wages",
|
|
1755
|
+
"hgb275Position": "GuV 6a",
|
|
1756
|
+
"euer": {
|
|
1757
|
+
"kennzahl": 120
|
|
1758
|
+
},
|
|
1759
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1760
|
+
"validFrom": 2026
|
|
1761
|
+
},
|
|
1762
|
+
{
|
|
1763
|
+
"accountNumber": "4198",
|
|
1764
|
+
"accountName": "Pauschale Steuer für Arbeitnehmer",
|
|
1765
|
+
"accountClass": 4,
|
|
1766
|
+
"accountType": "expense",
|
|
1767
|
+
"payrollRole": "employee_flat_tax",
|
|
1768
|
+
"hgb275Position": "GuV 6a",
|
|
1769
|
+
"euer": {
|
|
1770
|
+
"kennzahl": 120
|
|
1771
|
+
},
|
|
1772
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1773
|
+
"validFrom": 2026
|
|
1774
|
+
},
|
|
1775
|
+
{
|
|
1776
|
+
"accountNumber": "4199",
|
|
1777
|
+
"accountName": "Pauschale Steuer für Aushilfen",
|
|
1778
|
+
"accountClass": 4,
|
|
1779
|
+
"accountType": "expense",
|
|
1780
|
+
"payrollRole": "temporary_flat_tax",
|
|
1781
|
+
"hgb275Position": "GuV 6a",
|
|
1782
|
+
"euer": {
|
|
1783
|
+
"kennzahl": 120
|
|
1784
|
+
},
|
|
1785
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1445
1786
|
"validFrom": 2026
|
|
1446
1787
|
},
|
|
1447
1788
|
{
|
|
@@ -1468,6 +1809,18 @@ export const SKR03_2026: IChart = {
|
|
|
1468
1809
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1469
1810
|
"validFrom": 2026
|
|
1470
1811
|
},
|
|
1812
|
+
{
|
|
1813
|
+
"accountNumber": "4320",
|
|
1814
|
+
"accountName": "Gewerbesteuer",
|
|
1815
|
+
"accountClass": 4,
|
|
1816
|
+
"accountType": "expense",
|
|
1817
|
+
"hgb275Position": "GuV 14",
|
|
1818
|
+
"euer": {
|
|
1819
|
+
"kennzahl": 168
|
|
1820
|
+
},
|
|
1821
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1822
|
+
"validFrom": 2026
|
|
1823
|
+
},
|
|
1471
1824
|
{
|
|
1472
1825
|
"accountNumber": "4360",
|
|
1473
1826
|
"accountName": "Versicherungen",
|
|
@@ -2221,6 +2574,31 @@ export const SKR03_2026: IChart = {
|
|
|
2221
2574
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
2222
2575
|
"validFrom": 2026
|
|
2223
2576
|
},
|
|
2577
|
+
{
|
|
2578
|
+
"accountNumber": "8611",
|
|
2579
|
+
"accountName": "Verrechnete sonstige Sachbezüge aus Fahrzeug-Gestellung 19 % USt",
|
|
2580
|
+
"accountClass": 8,
|
|
2581
|
+
"accountType": "revenue",
|
|
2582
|
+
"payrollRole": "company_car_benefit",
|
|
2583
|
+
"automatikFunction": {
|
|
2584
|
+
"taxType": "ust",
|
|
2585
|
+
"ratePercent": 19
|
|
2586
|
+
},
|
|
2587
|
+
"allowedBuKeys": [
|
|
2588
|
+
"",
|
|
2589
|
+
"40"
|
|
2590
|
+
],
|
|
2591
|
+
"ustva": {
|
|
2592
|
+
"kennzahl": 81,
|
|
2593
|
+
"role": "base"
|
|
2594
|
+
},
|
|
2595
|
+
"hgb275Position": "GuV 4",
|
|
2596
|
+
"euer": {
|
|
2597
|
+
"kennzahl": 112
|
|
2598
|
+
},
|
|
2599
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 27), gültig für 2026 (automatism AM, 19 % USt; UStVA Kz 81 per ELSTER Anleitung zur UStVA 2026), and vs public oracle (2026-10-07)",
|
|
2600
|
+
"validFrom": 2026
|
|
2601
|
+
},
|
|
2224
2602
|
{
|
|
2225
2603
|
"accountNumber": "8731",
|
|
2226
2604
|
"accountName": "Gewährte Skonti 7 % USt",
|