@fin.cx/chartdata 2.2.0 → 2.4.0
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 +1 -1
- package/dist_ts/chartdata.types.d.ts +2 -2
- package/dist_ts/data/skr03.2026.js +233 -1
- package/dist_ts/data/skr04.2026.js +232 -1
- package/package.json +5 -5
- package/readme.md +8 -5
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.types.ts +2 -2
- package/ts/data/skr03.2026.ts +232 -0
- package/ts/data/skr04.2026.ts +231 -0
package/ts/data/skr03.2026.ts
CHANGED
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@@ -326,6 +326,15 @@ export const SKR03_2026: IChart = {
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326
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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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329
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+
{
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330
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"accountNumber": "1728",
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331
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+
"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
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332
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"accountClass": 1,
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333
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"accountType": "liability",
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334
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"hgb266Position": "Passiva C.8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
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336
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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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@@ -344,6 +353,24 @@ 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",
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"validFrom": 2026
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},
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+
{
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"accountNumber": "1767",
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358
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"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus Lieferungen",
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359
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"accountClass": 1,
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"accountType": "liability",
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"hgb266Position": "Passiva C.8",
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362
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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": "1768",
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"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus sonstigen Leistungen und Werklieferungen",
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"accountClass": 1,
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369
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"accountType": "liability",
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"hgb266Position": "Passiva C.8",
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+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1770",
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"accountName": "Umsatzsteuer",
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@@ -637,6 +664,24 @@ 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",
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"validFrom": 2026
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},
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667
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{
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"accountNumber": "4630",
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"accountName": "Geschenke abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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673
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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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"validFrom": 2026
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675
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},
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676
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{
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"accountNumber": "4635",
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678
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"accountName": "Geschenke nicht abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
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"accountClass": 4,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4650",
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"accountName": "Bewirtungskosten",
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@@ -756,6 +801,46 @@ 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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"validFrom": 2026
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},
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804
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{
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805
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"accountNumber": "8105",
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806
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"accountName": "Steuerfreie Umsätze §4 Nr. 12 UStG (Vermietung und Verpachtung)",
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807
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"accountClass": 8,
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808
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"accountType": "revenue",
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"automatikFunction": {
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"taxType": "free"
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 48,
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"role": "base"
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},
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820
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"hgb275Position": "GuV 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 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
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"validFrom": 2026
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},
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824
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{
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"accountNumber": "8110",
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826
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"accountName": "Sonstige steuerfreie Umsätze im Inland",
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"accountClass": 8,
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828
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"accountType": "revenue",
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"automatikFunction": {
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"taxType": "free"
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 48,
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"role": "base"
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},
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"hgb275Position": "GuV 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 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
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"validFrom": 2026
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},
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{
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"accountNumber": "8120",
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"accountName": "Steuerfreie Umsätze §4 Nr. 1a UStG",
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@@ -796,6 +881,46 @@ 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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"validFrom": 2026
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},
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{
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"accountNumber": "8150",
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"accountName": "Sonstige steuerfreie Umsätze mit Vorsteuerabzug (§4 Nr. 2 bis 7 UStG)",
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"accountClass": 8,
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"accountType": "revenue",
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"automatikFunction": {
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"taxType": "free"
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 43,
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"role": "base"
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},
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"hgb275Position": "GuV 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 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
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"validFrom": 2026
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},
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{
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"accountNumber": "8160",
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906
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"accountName": "Steuerfreie Umsätze ohne Vorsteuerabzug, zum Gesamtumsatz gehörend (§4 UStG)",
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"accountClass": 8,
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908
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"accountType": "revenue",
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"automatikFunction": {
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"taxType": "free"
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 48,
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"role": "base"
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},
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"hgb275Position": "GuV 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 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
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"validFrom": 2026
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},
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{
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"accountNumber": "8200",
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"accountName": "Erlöse",
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@@ -805,6 +930,27 @@ 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",
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"validFrom": 2026
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807
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},
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{
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"accountNumber": "8290",
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935
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"accountName": "Erlöse 0 % USt (§12 Abs. 3 UStG)",
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"accountClass": 8,
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937
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"accountType": "revenue",
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"automatikFunction": {
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"taxType": "ust",
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940
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"ratePercent": 0
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941
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},
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942
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"allowedBuKeys": [
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"",
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"40"
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],
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946
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"ustva": {
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947
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"kennzahl": 87,
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948
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"role": "base"
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949
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},
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950
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"hgb275Position": "GuV 1",
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951
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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 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
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952
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"validFrom": 2026
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953
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},
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808
954
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{
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809
955
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"accountNumber": "8300",
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810
956
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"accountName": "Erlöse 7 % USt",
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@@ -826,6 +972,52 @@ export const SKR03_2026: IChart = {
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826
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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828
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},
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975
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{
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976
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"accountNumber": "8320",
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977
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"accountName": "Erlöse aus Lieferungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind (im Inland nicht steuerbar)",
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978
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"accountClass": 8,
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979
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"accountType": "revenue",
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980
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"ustva": {
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"kennzahl": 45,
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982
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"role": "base"
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983
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},
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984
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"hgb275Position": "GuV 1",
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985
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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); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
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986
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"validFrom": 2026
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987
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},
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988
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{
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989
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"accountNumber": "8331",
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990
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"accountName": "Erlöse aus elektronischen Dienstleistungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind",
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991
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"accountClass": 8,
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992
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"accountType": "revenue",
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993
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"ustva": {
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994
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"kennzahl": 45,
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995
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"role": "base"
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996
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},
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997
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"hgb275Position": "GuV 1",
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998
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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); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
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999
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"validFrom": 2026
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1000
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},
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1001
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{
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1002
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"accountNumber": "8336",
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1003
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"accountName": "Erlöse aus sonstigen Leistungen im übrigen Gemeinschaftsgebiet, für die der Leistungsempfänger dort die Steuer schuldet (§3a Abs. 2 UStG)",
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1004
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"accountClass": 8,
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1005
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"accountType": "revenue",
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1006
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"automatikFunction": {
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1007
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"taxType": "free"
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1008
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},
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1009
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"allowedBuKeys": [
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"",
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1011
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"40"
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1012
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],
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1013
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"ustva": {
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1014
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"kennzahl": 21,
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1015
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"role": "base"
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1016
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},
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1017
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"hgb275Position": "GuV 1",
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1018
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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 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
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1019
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"validFrom": 2026
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1020
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},
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829
1021
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{
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830
1022
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"accountNumber": "8337",
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831
1023
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"accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
|
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@@ -846,6 +1038,46 @@ export const SKR03_2026: IChart = {
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846
1038
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
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847
1039
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"validFrom": 2026
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848
1040
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},
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1041
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+
{
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1042
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"accountNumber": "8338",
|
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1043
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+
"accountName": "Erlöse aus im Drittland steuerbaren Leistungen (im Inland nicht steuerbar)",
|
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1044
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+
"accountClass": 8,
|
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1045
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+
"accountType": "revenue",
|
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1046
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+
"automatikFunction": {
|
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1047
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"taxType": "free"
|
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1048
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+
},
|
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1049
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"allowedBuKeys": [
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1050
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"",
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1051
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"40"
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1052
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],
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1053
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"ustva": {
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1054
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"kennzahl": 45,
|
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1055
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"role": "base"
|
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1056
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+
},
|
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1057
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+
"hgb275Position": "GuV 1",
|
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1058
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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 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
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1059
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"validFrom": 2026
|
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1060
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},
|
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1061
|
+
{
|
|
1062
|
+
"accountNumber": "8339",
|
|
1063
|
+
"accountName": "Erlöse aus im übrigen Gemeinschaftsgebiet steuerbaren Leistungen (im Inland nicht steuerbar)",
|
|
1064
|
+
"accountClass": 8,
|
|
1065
|
+
"accountType": "revenue",
|
|
1066
|
+
"automatikFunction": {
|
|
1067
|
+
"taxType": "free"
|
|
1068
|
+
},
|
|
1069
|
+
"allowedBuKeys": [
|
|
1070
|
+
"",
|
|
1071
|
+
"40"
|
|
1072
|
+
],
|
|
1073
|
+
"ustva": {
|
|
1074
|
+
"kennzahl": 45,
|
|
1075
|
+
"role": "base"
|
|
1076
|
+
},
|
|
1077
|
+
"hgb275Position": "GuV 1",
|
|
1078
|
+
"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",
|
|
1079
|
+
"validFrom": 2026
|
|
1080
|
+
},
|
|
849
1081
|
{
|
|
850
1082
|
"accountNumber": "8400",
|
|
851
1083
|
"accountName": "Erlöse 19 % USt",
|
package/ts/data/skr04.2026.ts
CHANGED
|
@@ -326,6 +326,15 @@ export const SKR04_2026: IChart = {
|
|
|
326
326
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
327
327
|
"validFrom": 2026
|
|
328
328
|
},
|
|
329
|
+
{
|
|
330
|
+
"accountNumber": "3798",
|
|
331
|
+
"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
|
|
332
|
+
"accountClass": 3,
|
|
333
|
+
"accountType": "liability",
|
|
334
|
+
"hgb266Position": "Passiva C.8",
|
|
335
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
336
|
+
"validFrom": 2026
|
|
337
|
+
},
|
|
329
338
|
{
|
|
330
339
|
"accountNumber": "3800",
|
|
331
340
|
"accountName": "Umsatzsteuer",
|
|
@@ -362,6 +371,24 @@ export const SKR04_2026: IChart = {
|
|
|
362
371
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
363
372
|
"validFrom": 2026
|
|
364
373
|
},
|
|
374
|
+
{
|
|
375
|
+
"accountNumber": "3817",
|
|
376
|
+
"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus Lieferungen",
|
|
377
|
+
"accountClass": 3,
|
|
378
|
+
"accountType": "liability",
|
|
379
|
+
"hgb266Position": "Passiva C.8",
|
|
380
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
381
|
+
"validFrom": 2026
|
|
382
|
+
},
|
|
383
|
+
{
|
|
384
|
+
"accountNumber": "3818",
|
|
385
|
+
"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus sonstigen Leistungen und Werklieferungen",
|
|
386
|
+
"accountClass": 3,
|
|
387
|
+
"accountType": "liability",
|
|
388
|
+
"hgb266Position": "Passiva C.8",
|
|
389
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
390
|
+
"validFrom": 2026
|
|
391
|
+
},
|
|
365
392
|
{
|
|
366
393
|
"accountNumber": "3837",
|
|
367
394
|
"accountName": "Umsatzsteuer nach §13b UStG 19 %",
|
|
@@ -380,6 +407,66 @@ export const SKR04_2026: IChart = {
|
|
|
380
407
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
381
408
|
"validFrom": 2026
|
|
382
409
|
},
|
|
410
|
+
{
|
|
411
|
+
"accountNumber": "4100",
|
|
412
|
+
"accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
|
|
413
|
+
"accountClass": 4,
|
|
414
|
+
"accountType": "revenue",
|
|
415
|
+
"automatikFunction": {
|
|
416
|
+
"taxType": "free"
|
|
417
|
+
},
|
|
418
|
+
"allowedBuKeys": [
|
|
419
|
+
"",
|
|
420
|
+
"40"
|
|
421
|
+
],
|
|
422
|
+
"ustva": {
|
|
423
|
+
"kennzahl": 48,
|
|
424
|
+
"role": "base"
|
|
425
|
+
},
|
|
426
|
+
"hgb275Position": "GuV 1",
|
|
427
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
428
|
+
"validFrom": 2026
|
|
429
|
+
},
|
|
430
|
+
{
|
|
431
|
+
"accountNumber": "4105",
|
|
432
|
+
"accountName": "Steuerfreie Umsätze §4 Nr. 12 UStG (Vermietung und Verpachtung)",
|
|
433
|
+
"accountClass": 4,
|
|
434
|
+
"accountType": "revenue",
|
|
435
|
+
"automatikFunction": {
|
|
436
|
+
"taxType": "free"
|
|
437
|
+
},
|
|
438
|
+
"allowedBuKeys": [
|
|
439
|
+
"",
|
|
440
|
+
"40"
|
|
441
|
+
],
|
|
442
|
+
"ustva": {
|
|
443
|
+
"kennzahl": 48,
|
|
444
|
+
"role": "base"
|
|
445
|
+
},
|
|
446
|
+
"hgb275Position": "GuV 1",
|
|
447
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
448
|
+
"validFrom": 2026
|
|
449
|
+
},
|
|
450
|
+
{
|
|
451
|
+
"accountNumber": "4110",
|
|
452
|
+
"accountName": "Sonstige steuerfreie Umsätze im Inland",
|
|
453
|
+
"accountClass": 4,
|
|
454
|
+
"accountType": "revenue",
|
|
455
|
+
"automatikFunction": {
|
|
456
|
+
"taxType": "free"
|
|
457
|
+
},
|
|
458
|
+
"allowedBuKeys": [
|
|
459
|
+
"",
|
|
460
|
+
"40"
|
|
461
|
+
],
|
|
462
|
+
"ustva": {
|
|
463
|
+
"kennzahl": 48,
|
|
464
|
+
"role": "base"
|
|
465
|
+
},
|
|
466
|
+
"hgb275Position": "GuV 1",
|
|
467
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
468
|
+
"validFrom": 2026
|
|
469
|
+
},
|
|
383
470
|
{
|
|
384
471
|
"accountNumber": "4120",
|
|
385
472
|
"accountName": "Steuerfreie Umsätze §4 Nr. 1a UStG",
|
|
@@ -420,6 +507,46 @@ export const SKR04_2026: IChart = {
|
|
|
420
507
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
421
508
|
"validFrom": 2026
|
|
422
509
|
},
|
|
510
|
+
{
|
|
511
|
+
"accountNumber": "4150",
|
|
512
|
+
"accountName": "Sonstige steuerfreie Umsätze mit Vorsteuerabzug (§4 Nr. 2 bis 7 UStG)",
|
|
513
|
+
"accountClass": 4,
|
|
514
|
+
"accountType": "revenue",
|
|
515
|
+
"automatikFunction": {
|
|
516
|
+
"taxType": "free"
|
|
517
|
+
},
|
|
518
|
+
"allowedBuKeys": [
|
|
519
|
+
"",
|
|
520
|
+
"40"
|
|
521
|
+
],
|
|
522
|
+
"ustva": {
|
|
523
|
+
"kennzahl": 43,
|
|
524
|
+
"role": "base"
|
|
525
|
+
},
|
|
526
|
+
"hgb275Position": "GuV 1",
|
|
527
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
528
|
+
"validFrom": 2026
|
|
529
|
+
},
|
|
530
|
+
{
|
|
531
|
+
"accountNumber": "4160",
|
|
532
|
+
"accountName": "Steuerfreie Umsätze ohne Vorsteuerabzug, zum Gesamtumsatz gehörend (§4 UStG)",
|
|
533
|
+
"accountClass": 4,
|
|
534
|
+
"accountType": "revenue",
|
|
535
|
+
"automatikFunction": {
|
|
536
|
+
"taxType": "free"
|
|
537
|
+
},
|
|
538
|
+
"allowedBuKeys": [
|
|
539
|
+
"",
|
|
540
|
+
"40"
|
|
541
|
+
],
|
|
542
|
+
"ustva": {
|
|
543
|
+
"kennzahl": 48,
|
|
544
|
+
"role": "base"
|
|
545
|
+
},
|
|
546
|
+
"hgb275Position": "GuV 1",
|
|
547
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
548
|
+
"validFrom": 2026
|
|
549
|
+
},
|
|
423
550
|
{
|
|
424
551
|
"accountNumber": "4300",
|
|
425
552
|
"accountName": "Erlöse 7 % USt",
|
|
@@ -441,6 +568,52 @@ export const SKR04_2026: IChart = {
|
|
|
441
568
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
442
569
|
"validFrom": 2026
|
|
443
570
|
},
|
|
571
|
+
{
|
|
572
|
+
"accountNumber": "4320",
|
|
573
|
+
"accountName": "Erlöse aus Lieferungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind (im Inland nicht steuerbar)",
|
|
574
|
+
"accountClass": 4,
|
|
575
|
+
"accountType": "revenue",
|
|
576
|
+
"ustva": {
|
|
577
|
+
"kennzahl": 45,
|
|
578
|
+
"role": "base"
|
|
579
|
+
},
|
|
580
|
+
"hgb275Position": "GuV 1",
|
|
581
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
582
|
+
"validFrom": 2026
|
|
583
|
+
},
|
|
584
|
+
{
|
|
585
|
+
"accountNumber": "4331",
|
|
586
|
+
"accountName": "Erlöse aus elektronischen Dienstleistungen, die in einem anderen EU-Mitgliedstaat steuerpflichtig sind",
|
|
587
|
+
"accountClass": 4,
|
|
588
|
+
"accountType": "revenue",
|
|
589
|
+
"ustva": {
|
|
590
|
+
"kennzahl": 45,
|
|
591
|
+
"role": "base"
|
|
592
|
+
},
|
|
593
|
+
"hgb275Position": "GuV 1",
|
|
594
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
595
|
+
"validFrom": 2026
|
|
596
|
+
},
|
|
597
|
+
{
|
|
598
|
+
"accountNumber": "4336",
|
|
599
|
+
"accountName": "Erlöse aus sonstigen Leistungen im übrigen Gemeinschaftsgebiet, für die der Leistungsempfänger dort die Steuer schuldet (§3a Abs. 2 UStG)",
|
|
600
|
+
"accountClass": 4,
|
|
601
|
+
"accountType": "revenue",
|
|
602
|
+
"automatikFunction": {
|
|
603
|
+
"taxType": "free"
|
|
604
|
+
},
|
|
605
|
+
"allowedBuKeys": [
|
|
606
|
+
"",
|
|
607
|
+
"40"
|
|
608
|
+
],
|
|
609
|
+
"ustva": {
|
|
610
|
+
"kennzahl": 21,
|
|
611
|
+
"role": "base"
|
|
612
|
+
},
|
|
613
|
+
"hgb275Position": "GuV 1",
|
|
614
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
615
|
+
"validFrom": 2026
|
|
616
|
+
},
|
|
444
617
|
{
|
|
445
618
|
"accountNumber": "4337",
|
|
446
619
|
"accountName": "Erlöse aus Leistungen nach §13b UStG (Leistungsempfänger schuldet die Umsatzsteuer)",
|
|
@@ -461,6 +634,46 @@ export const SKR04_2026: IChart = {
|
|
|
461
634
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
|
462
635
|
"validFrom": 2026
|
|
463
636
|
},
|
|
637
|
+
{
|
|
638
|
+
"accountNumber": "4338",
|
|
639
|
+
"accountName": "Erlöse aus im Drittland steuerbaren Leistungen (im Inland nicht steuerbar)",
|
|
640
|
+
"accountClass": 4,
|
|
641
|
+
"accountType": "revenue",
|
|
642
|
+
"automatikFunction": {
|
|
643
|
+
"taxType": "free"
|
|
644
|
+
},
|
|
645
|
+
"allowedBuKeys": [
|
|
646
|
+
"",
|
|
647
|
+
"40"
|
|
648
|
+
],
|
|
649
|
+
"ustva": {
|
|
650
|
+
"kennzahl": 45,
|
|
651
|
+
"role": "base"
|
|
652
|
+
},
|
|
653
|
+
"hgb275Position": "GuV 1",
|
|
654
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
655
|
+
"validFrom": 2026
|
|
656
|
+
},
|
|
657
|
+
{
|
|
658
|
+
"accountNumber": "4339",
|
|
659
|
+
"accountName": "Erlöse aus im übrigen Gemeinschaftsgebiet steuerbaren Leistungen (im Inland nicht steuerbar)",
|
|
660
|
+
"accountClass": 4,
|
|
661
|
+
"accountType": "revenue",
|
|
662
|
+
"automatikFunction": {
|
|
663
|
+
"taxType": "free"
|
|
664
|
+
},
|
|
665
|
+
"allowedBuKeys": [
|
|
666
|
+
"",
|
|
667
|
+
"40"
|
|
668
|
+
],
|
|
669
|
+
"ustva": {
|
|
670
|
+
"kennzahl": 45,
|
|
671
|
+
"role": "base"
|
|
672
|
+
},
|
|
673
|
+
"hgb275Position": "GuV 1",
|
|
674
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
675
|
+
"validFrom": 2026
|
|
676
|
+
},
|
|
464
677
|
{
|
|
465
678
|
"accountNumber": "4400",
|
|
466
679
|
"accountName": "Erlöse 19 % USt",
|
|
@@ -727,6 +940,24 @@ export const SKR04_2026: IChart = {
|
|
|
727
940
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
728
941
|
"validFrom": 2026
|
|
729
942
|
},
|
|
943
|
+
{
|
|
944
|
+
"accountNumber": "6610",
|
|
945
|
+
"accountName": "Geschenke abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
|
|
946
|
+
"accountClass": 6,
|
|
947
|
+
"accountType": "expense",
|
|
948
|
+
"hgb275Position": "GuV 8",
|
|
949
|
+
"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)",
|
|
950
|
+
"validFrom": 2026
|
|
951
|
+
},
|
|
952
|
+
{
|
|
953
|
+
"accountNumber": "6620",
|
|
954
|
+
"accountName": "Geschenke nicht abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
|
|
955
|
+
"accountClass": 6,
|
|
956
|
+
"accountType": "expense",
|
|
957
|
+
"hgb275Position": "GuV 8",
|
|
958
|
+
"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)",
|
|
959
|
+
"validFrom": 2026
|
|
960
|
+
},
|
|
730
961
|
{
|
|
731
962
|
"accountNumber": "6800",
|
|
732
963
|
"accountName": "Porto",
|