Accounting
DATEV Export: How to Hand Over Your Accounting to Your Tax Advisor Properly
The DATEV export is the gold standard for digital collaboration with your tax advisor. Learn how to export your invoices and receipts in the correct format while saving time and money.
The days of going to your tax advisor with a shoebox full of receipts are over. Today, the DATEV export is the method of choice for handing over your accounting data professionally and efficiently. In this guide, you'll learn everything you need to know about DATEV export - from the basics to pro tips for optimal collaboration with your tax advisor.
What is DATEV and Why is it Important?
The German Standard for Tax Advisors
DATEV is a cooperative based in Nuremberg and by far the largest software provider for tax advisors, auditors, and lawyers in Germany. The numbers speak for themselves:
- Over 40,000 tax advisory firms use DATEV
- Market share of approximately 90% among German tax advisors
- 2.5 million companies are supported via DATEV
Conclusion: If you have a German tax advisor, they very likely work with DATEV.
What Does "DATEV Export" Mean?
A DATEV export is a standardized file containing your accounting data in a format that DATEV software can directly import. This includes:
- Transaction data: Invoices, income, expenses
- Master data: Customers, suppliers, accounts
- Receipts: Digitized invoices and receipts
The Benefits of DATEV Export
| Benefit | Without DATEV | With DATEV Export |
|---|---|---|
| Data transfer | Manual (folders, emails) | Automatic (1-click) |
| Error rate | High (typos) | Minimal (machine-processed) |
| Tax advisor time | 2-4 hours/month | 15-30 minutes/month |
| Costs | Higher tax advisor bill | Reduced costs |
| Currency | Weeks delayed | Can be daily |
Understanding the DATEV Format
The Most Important DATEV Formats
There are different DATEV formats for different purposes:
1. DATEV Transaction Stack (ASCII)
- Classic exchange format
- For transactions and master data
- File extension: .csv with specific structure
2. DATEV XML online
- Modern XML format
- For receipt images and transaction data
- Direct transfer to DATEV Unternehmen online
3. DATEV Receipt Link
- Linking transactions with digital receipts
- Enables audit-proof archiving
- Standard for modern collaboration
Required Fields in DATEV Format
A correct DATEV export must contain these fields:
| Field | Description | Example |
|---|---|---|
| Amount | Gross or net amount | 1,190.00 |
| Debit/Credit | Booking direction | D or C |
| Account | Debtor/Creditor number | 10001 |
| Counter account | Ledger account | 8400 |
| Receipt date | Date of receipt | 01/15/2025 |
| Receipt number | Unique number | INV-2025-0001 |
| Booking text | Description | Web design January |
| VAT code | Tax rate code | 9 (19% VAT) |
VAT Codes: The Most Important Codes
| Code | Meaning | Usage |
|---|---|---|
| 0 | No VAT | Small business, tax-exempt services |
| 9 | 19% Input VAT | Incoming invoices 19% |
| 8 | 7% Input VAT | Incoming invoices 7% |
| 3 | 19% VAT | Outgoing invoices 19% |
| 2 | 7% VAT | Outgoing invoices 7% |
| 10 | Intra-community acquisition | EU purchases |
| 11 | Reverse Charge | §13b services |
Step-by-Step: How to Export for DATEV
Preparation: Coordinate Chart of Accounts
Before exporting, coordinate with your tax advisor:
1. Which chart of accounts do you use?
- SKR 03 (most common for smaller companies)
- SKR 04 (Balance-oriented)
- Industry-specific charts
2. Which debtor numbers?
- Set number range for customers (e.g., 10000-69999)
- Automatic or manual assignment
3. Which ledger accounts?
- Revenue accounts for different services
- Expense accounts for costs
The Export Process
Step 1: Select period
- Monthly is standard
- Quarterly for low volume
- Ensure completeness (all invoices captured?)
Step 2: Check data
- All invoices with receipt number?
- Correct tax rates assigned?
- Customers with debtor number?
Step 3: Create export
- Format: DATEV CSV or XML
- With receipt images if possible
- Check verification protocol
Step 4: Transmission
- DATEV Unternehmen online (direct)
- Email to tax advisor
- Cloud storage with sharing
Quality Control Before Export
Check before each export:
- [ ] All invoices for the period captured
- [ ] No duplicate invoice numbers
- [ ] Correct tax rates (7%, 19%, 0%)
- [ ] Customers are created and assigned
- [ ] Receipts are completely uploaded
- [ ] Account assignment is correct
Best Practices for Tax Advisor Collaboration
1. Regular Rhythm
Establish a fixed routine:
- Monthly: Export by the 10th of the following month
- Quarterly: Export by the 15th of the following month
- Annually: Year-end export by end of January
2. Communication for Special Cases
Proactively inform your tax advisor about:
- Reverse charge invoices
- Intra-community deliveries (EU abroad)
- Tax-exempt revenues
- Deposits and partial invoices
- Cancellations and credit notes
3. Digital Receipt Storage
Ensure all receipts are:
- Readable (min. 300 dpi)
- Completely captured
- Correctly assigned
- Archived audit-proof
4. Master Data Maintenance
Keep your master data current:
- Customer data: Address, VAT ID
- Bank details: IBAN for payment matching
- Tax numbers: For correct reporting
Avoiding Common DATEV Export Errors
Error 1: Wrong Tax Codes
Problem: Invoice with 19% VAT exported with code 0 Consequence: Incorrect VAT return Solution: Use automatic tax assignment in software
Error 2: Duplicate Receipt Numbers
Problem: Two invoices with same number Consequence: Import error at tax advisor Solution: Sequential, automatic numbering
Error 3: Missing Receipt Images
Problem: Transaction without corresponding receipt Consequence: Compliance violation, inquiries from tax office Solution: Enforce receipt upload before export
Error 4: Wrong Chart of Accounts
Problem: Export with SKR 03, tax advisor uses SKR 04 Consequence: Time-consuming conversion Solution: One-time coordination before first export
Error 5: Incomplete Periods
Problem: December invoice missing in annual export Consequence: Wrong year-end figures Solution: Checklist before each export
DATEV Unternehmen online: The Future of Collaboration
What is DATEV Unternehmen online?
DATEV Unternehmen online is DATEV's cloud platform for digital collaboration:
- Shared data storage for you and your tax advisor
- Real-time access to current figures
- Automatic bank reconciliation
- Integrated payment function
Advantages Over Classic Export
| Aspect | Classic Export | DATEV Unternehmen online |
|---|---|---|
| Data currency | Periodic | Real-time |
| Bank reconciliation | Manual | Automatic |
| Receipt assignment | Retrospective | Immediate |
| Collaboration | Asynchronous | Synchronous |
| Costs | Variable | Monthly flat rate |
Who Benefits from DATEV Unternehmen online?
Recommended for:
- More than 50 invoices per month
- Regular advisory needs
- Desire for real-time overview
- Multiple bank accounts
Not necessary for:
- Few invoices per month
- Simple accounting
- Rare communication with tax advisor
Saving Costs Through Optimized DATEV Export
How to Reduce Your Tax Advisor Bill
Tax advisor costs depend heavily on effort:
High effort (= expensive):
- Manual data entry
- Inquiries about unclear bookings
- Receipt searching and assignment
- Error correction
Low effort (= affordable):
- Clean DATEV export
- Complete receipt images
- Clear booking texts
- Proactive communication
Example Calculation: Savings Through DATEV Export
| Cost Item | Without Export | With DATEV Export |
|---|---|---|
| Monthly accounting | €300 | €150 |
| Inquiries/corrections | €50 | €10 |
| VAT return | €50 | €30 |
| Monthly total | €400 | €190 |
Conclusion: DATEV Export as the Foundation of Professional Accounting
A clean DATEV export is more than just a technical process - it's the foundation for:
- Efficient collaboration with your tax advisor
- Cost reduction through minimized effort
- Legal security through complete documentation
- Better overview of your finances
- Faster closings at year-end
The initial effort to set up the export process pays off quickly: through saved time, reduced costs, and less stress with tax matters.
With Clever Invoice, you export your invoices and receipts with one click in DATEV format - including automatic tax assignment, receipt linking, and direct connection to DATEV Unternehmen online.
Frequently asked questions
How much does DATEV export cost?
The export itself is included free in most invoicing programs. DATEV Unternehmen online costs €15-50 per month depending on scope - these costs are often split between entrepreneur and tax advisor. The real savings lie in the reduced tax advisor bill: Through automated import, your tax advisor saves time, which directly affects your bill.
Which DATEV format should I use?
That depends on your tax advisor. The DATEV transaction stack (CSV) is the classic and is accepted by almost all tax advisors. DATEV XML online is more modern and enables direct receipt linking. Ask your tax advisor which format they prefer - when in doubt, CSV always works.
Do I need to use DATEV if my tax advisor uses it?
No, you don't need DATEV software yourself. You just need an invoicing program that supports DATEV export. The data is then prepared so your tax advisor can import it into their DATEV software. Only your tax advisor has the actual DATEV license.
How often should I do the DATEV export?
Monthly is standard for most companies, as VAT returns are also due monthly or quarterly. For low document volume, quarterly is sufficient. What's important is a regular rhythm - this keeps you up to date and avoids year-end stress.
What's the difference between SKR 03 and SKR 04?
SKR 03 and SKR 04 are standard charts of accounts for bookkeeping. SKR 03 is process-oriented (purchasing → production → sales) and most common for smaller companies. SKR 04 is based on balance sheet structure and often used by larger companies. Your tax advisor determines which chart of accounts you use.
Can I use DATEV export without a tax advisor?
Theoretically yes, but it makes little sense. DATEV is primarily tax advisor software. Without a tax advisor, you can do your accounting directly in your invoicing program and export for tax returns via ELSTER. DATEV export is specifically designed for collaboration with tax advisors.