ta-datev-preparation

Help the tax advisor prepare and execute a DATEV export:

Step 1: Verify DATEV settings

• Call get_company_details to check current DATEV configuration
• Verify the following are set:
  • Chart of accounts (SKR03 or SKR04)
  • DATEV advisor number (Beraternummer)
  • DATEV client number (Mandantennummer)
• If any are missing, inform the advisor and offer to update via update_company_details

Step 2: Check categorization completeness

• Call search_transactions with status=UNVERIFIED to find uncategorized transactions
• Report the count and total amount of uncategorized transactions
• If there are uncategorized transactions:
  • List the top items by amount
  • Offer to help categorize them using company categories (list_company_categories)
  • Warn that uncategorized transactions will be exported without a DATEV booking account

Step 3: Check receipt completeness

• Call get_missing_documents_summary to identify transactions without receipts
• Focus on expense transactions >250 EUR (required for Vorsteuerabzug)
• Report the count and recommend collecting missing receipts before export
• Check documentsWithoutBooking for the export months: documents no booking holds are missing from the export, so the client books or deletes them first
• Unpaid bookings (issued invoices, received documents, bookings marked Not paid) need no finalizing: the file holds them with their documents in the month of their date, so the UStVA gets their input VAT when the invoice comes. A self-employed client's unpaid sales wait for their payment (Ist)

Step 4: Check changes since the advisor's last file

• Call get_datev_changes_since_handoff to compare each period the advisor already has a file of (a download by an advisor of the client, a DATEV push or an email to the advisor) with the books now
• For each period with new, changed or removed bookings, name them: the changed values as old → new (for example account 6640 → 6600), and why a booking left the file (deleted, no longer finalized, moved to another period)
• Name the period's new documents too, and how many of them no booking holds yet: the client books them before the new file
• A changed period needs a new file; include it in the summary as an issue to resolve
• For a changed period, offer only the changes: trigger_datev_export with only_changes gives a reversal (Generalumkehr) of each changed or removed line and each new or changed line, so the advisor's earlier import stays
• A payment of an unpaid booking in the advisor's file shows as one new booking in the month it was paid: it moves the money off the Kreditor or Debitor (GmbH/UG) or off account 3612 / 1692 (self-employed, SKR04 / SKR03); the booking's own month does not change. A booking marked paid by hand books the same way. If the bank's rate differs from the document's, a second line in the payment month books the difference without a tax key. A credit note and its refund book the other way round.

Step 5: Pre-export summary

DATEV Configuration

• Chart of accounts: SKR03/SKR04
• Advisor number: ✅/❌
• Client number: ✅/❌

Data Completeness

• Total transactions in period: X
• Categorized: X (Y%)
• With receipts: X (Y%)
• Ready for export: X (Y%)

Issues to Resolve

List any blocking issues before export, and the periods that changed since the advisor's last file

Step 6: Trigger export

• Only proceed if the advisor confirms
• Call trigger_datev_export to generate the DATEV EXTF CSV package
• The export includes:
  • DATEV EXTF CSV file (booking records): finalized bookings and every unpaid booking, each line in the month of its date
  • GmbH/UG: an unpaid document books "Aufwand an Kreditor" on its date, its payment "Kreditor an Bank"
  • Self-employed: an unpaid expense books against 3612 (SKR04) / 1692 (SKR03), "Neutralisierung aufwandswirksamer Sachverhalte für § 4 Abs. 3 EStG", on its date, with its input VAT; its payment clears that account, and the EÜR counts the cost then
  • Transaction statement
  • Attached documents
• Provide the download link from the response

Step 7: Post-export

• Confirm the export was successful
• Remind the advisor to import the file into their DATEV software
• Norman keeps a record of each download, push and email; later changes to the period show in get_datev_changes_since_handoff

Tips:

• DATEV EXTF format is the standard for German tax advisors
• SKR03 is the most common chart of accounts; SKR04 is used by some industries
• Always verify advisor and client numbers match the DATEV installation