DATEV SKR 03 - DATEV's Standard Chart of Accounts

Valid from 2011

0
Assets and Capital Accounts

0
Assets and Capital Accounts
0001 Business start-up and expansion
expenses
Intangible fixed assets
0010 Purchased concessions, industrial and
similar rights and assets, and licences
in such rights and assets
0015 Concessions
0020 Industrial rights
0025 Other rights and assets
0027 Computer software
0030 Licences in industrial and similar rights
and assets
0035 Goodwill
0038 Prepayments for goodwill
0039 Prepayments for intangible fixed assets
0040 Merger surplus
0043 Internally generated intangible fixed
assets
0044 Computer software
0045 Licences and franchise agreements
0046 Concessions and industrial rights
0047 Recipes and formulas, processes,
prototypes
0048 Intangible fixed assets under
development
Tangible fixed assets
0050 Land, land rights and buildings,
including buildings on third-party land
0059 Share of land attributable to home office
0060 Land and land rights without buildings
0065 Undeveloped land
0070 Land rights (heritable building rights, longterm occupancy rights)
0075 Impaired land
0079 Prepayments for land and land rights
without buildings

0190
0191
0192
0193
0194
0195
0199

Residential buildings
Garages
Outdoor facilities
Paved courtyards and other paved surfaces
Fixtures in residential buildings
Residential buildings under construction
Prepayments on residential buildings on
third-party land

0200
0210
0220
0240
0260
0280

Technical equipment and machinery

Machinery
Machine tools
Plant
Transportation and similar systems
Operating facilities

0290 Technical equipment and machinery

under construction
0299 Prepayments on technical equipment and
machinery
0300 Other equipment, operating and office
equipment
0310 Other equipment
0320 Passenger cars
0350 Heavy goods vehicles
0380 Other transportation resources
0400 Operating equipment
0410 Office equipment
0420 Office fittings
0430 Shop fittings
0440 Tools
0450 Improvements
0460 Scaffolding and formwork materials
0480 Low-value assets
0485 Assets between EUR 150 and EUR 1,000
(collective item)
0490 Other operating and office equipment
0498 Other equipment, operating and office
equipment under construction
0499 Prepayments on other equipment,
operating and office equipment
Long-term financial assets

0080
0085
0090
0100
0110
0111
0112
0113
0115
0120
0129

0140
0145
0146
0147
0148
0149
0150
0159
0160
0165
0170
0175
0176
0177
0178

Buildings on own land and land rights

Property values of own developed land
Commercial buildings
Industrial buildings
Garages
Outdoor facilities
Paved courtyards and other paved
surfaces
Fixtures in commercial and industrial
buildings
Other buildings
Commercial, industrial and other
buildings under construction
Prepayments on commercial, industrial
and other buildings on own land and land
rights
Residential buildings
Garages
Outdoor facilities
Paved courtyards and other paved
surfaces
Fixtures in residential buildings
Share of building attributable to home
office
Residential buildings under construction
Prepayments on residential buildings on
own land and land rights

Buildings on third-party land

Commercial buildings
Industrial buildings
Garages
Outdoor facilities
Paved courtyards and other paved surfaces
Fixtures in commercial and industrial
buildings
0179 Other buildings
0180 Commercial, industrial and other
buildings under construction
0189 Prepayments on commercial, industrial
and other buildings on third-party land

2011-03-01

0500 Shares in affiliated companies (fixed

assets)
0504 Shares in parent or in majority investor
0505 Loans to affiliated companies
0510
0513
0516
0517
0518
0519

Other long-term equity investments

Typical silent partnerships
Atypical silent partnerships
Other investments in corporations
Other investments in partnerships
Investment by a GmbH & Co. KG in a
general partner GmbH

0520 Loans to other long-term investees

and investors
0525 Long-term securities
0530 Securities with profit participation rights
that are subject to the partial income
system
0535 Fixed-income securities
0540 Other loans
0550 Loans
0570 Long-term shares in cooperatives
0580 Loans to shareholders/partners
0590 Loans to related parties
0595 Long-term pension liability claims from
life insurance policies
Liabilities
0600
0601
0605
0610
0615
0616
0620
0625

Non-convertible bonds
due within 1 year
due between 1 and 5 years
due after more than 5 years
Convertible bonds
due within 1 year
due between 1 and 5 years
due after more than 5 years

Copyright form, reprint - even in extracts - forbidden

0
Assets and Capital Accounts
0630
0631
0640
0650

Liabilities to banks
due within 1 year
due between 1 and 5 years
due after more than 5 years

0660 Liabilities to banks under instalment

credit agreements
0661 due within 1 year
0670 due between 1 and 5 years
0680 due after more than 5 years
0690 (blank, no remaining maturity noted in
-98 balance sheet)
0699 Contra account 0630-0689 if accounts
0690-0698 are allocated
0700
0701
0705
0710

Liabilities to affiliated companies

due within 1 year
due between 1 and 5 years
due after more than 5 years

0715 Liabilities to other long-term investees

and investors
0716 due within 1 year
0720 due between 1 and 5 years
0725 due after more than 5 years
0730
0731
0740
0750
0755
0760
0761
0764
0767
0770
0771
0774
0777
0780
0781
0784
0787
0790
-98
0799

Liabilities to shareholders/partners
due within 1 year
due between 1 and 5 years
due after more than 5 years
Liabilities to shareholders/partners for
outstanding distributions
Loans by typical silent partners
due within 1 year
due between 1 and 5 years
due after more than 5 years
Loans by atypical silent partners
due within 1 year
due between 1 and 5 years
due after more than 5 years
Profit-participation loans
due within 1 year
due between 1 and 5 years
due after more than 5 years
(blank, no remaining maturity noted in
balance sheet)
Contra account 0730-0789 if accounts
0790-0798 are allocated
Capital of a corporation

0800 Subscribed capital

0801 Unpaid uncalled contributions to
-08 subscribed capital (reported as asset)
0809 Capital increase from reserves or retained
earnings
0810 Unpaid called contributions to subscribed
-18 capital (reported as asset)
0819 Purchased treasury shares
0820 Unpaid uncalled contributions to subscribed
-29 capital (reported as liability, deducted from
subscribed capital on the face of the
balance sheet; for unpaid called
contributions, see accounts 0830-0838)
0830 Unpaid called contributions to subscribed
-38 capital (receivables; for unpaid uncalled
contributions, see accounts 0820-0829)
0839 Unpaid supplementary calls (receivables,
contra account 0845)
Capital reserves
0840 Capital reserves
0841 Capital reserves from issuance of shares
above par or notional amount
0842 Capital reserves from issuance of
convertible bonds and options to acquire
shares
0843 Capital reserves from additional
payments as consideration for preferential
rights for shares
0844 Capital reserves from other additional
capital contributions
0845 Unpaid supplementary calls (contra
account 0839)

Page 1

0
Assets and Capital Accounts

0
Assets and Capital Accounts
Revenue reserves

Provisions

0846 Legal reserve

0848 Other revenue reserves from the
purchase of treasury shares
0849 Reserve for shares in a parent or majority
investor

0950 Provisions for pensions and similar

obligations
0951 Provisions for pensions and similar
obligations for offsetting against longterm assets in accordance with section
246(2) HGB

0850 Reserve for treasury shares

0851 Reserves provided for by the articles
of association
0853 Revenue reserves from the transitional
BilMoG provisions
0854 Revenue reserves from the transitional
BilMoG provisions (reversal of writedowns of tangible fixed assets)

0955 Provisions for taxes

0956 Provision for trade tax, section 4(5b)
EStG
0957 Provision for trade tax
0963 Provision for corporate income tax
0965 Provisions for personnel expenses
0966 Provisions for record retention obligations
0968 Deferred tax liabilities
0969 Deferred tax liabilities

0855 Other revenue reserves

0856 Equity component of reversals of writedowns
0857 Revenue reserves from the transitional
BilMoG provisions (reversal of writedowns of long-term financial assets)
0858 Revenue reserves from the transitional
BilMoG provisions (reversal of special
tax-allowable reserves)
0859 Deferred taxes (revenue reserves credit
balance) from items taken directly to
equity

0970 Other provisions

0971 Provisions for maintenance expenses
deferred to the first three months of the
following year
0972 Provisions for maintenance expenses
deferred to the 4th to the 12th month of
the following year
0973 Provisions for environmental remediation
and waste disposal expenses
0974 Provisions for warranties (contra account
4790)
0976 Provisions for expected losses from
executory contracts
0977 Provisions for period-end closing and
audit costs
0978 Provisions for internal expenses under
section 249(2) HGB (old version)
0979 Provisions for environmental protection

0860 Retained profits brought forward

before appropriation of net profit
0868 Accumulated losses brought forward
before appropriation of net profit
0869 Balance carried forward (balance sheet)
Capital of a commercial partnership
General partner/sole proprietor equity

KU
V
KU
M
KU
V
KU
M
KU

F 1000
F 1010
F 1020
F 1100
F 1110
F 1120
F 1130
F 1190
F 1195
F 1200
F 1210
F 1220
F 1230
F 1240
F 1250
1290
1295
F 1300
F 1301
F 1302
F 1305

Prepayments and deferrals

1310
0980 Prepaid expenses
0983 Deferred tax assets
0984 Customs and excise duties relating to
inventories and recognised as expenses
0985 Value added tax relating to prepayments
and recognised as expenses
0986 Discount
0987 Deferred income (revenue reserves debit
balance) from items taken directly to
equity
0988 Deferred taxes (revenue reserves debit
balance) from items taken directly to
equity

0870 Fixed capital

-79
0880 Variable capital
-89
General partner debt
0890 Partner loans
-99
Limited partner equity
0900 Limited partner capital
-9
0910 Loss adjustment account
-19

0990 Deferred income

0992 Deferrals of intra-period flat-rate
depreciation charges for management
accounting analysis

Limited partner debt

0920 Partner loans
-29

0996 Global valuation allowance on receivables

due within 1 year
0997 Global valuation allowance on receivables
due after more than 1 year
0998 Specific valuation allowances on
receivables due within 1 year
0999 Specific valuation allowances on
receivables due after more than 1 year

Special tax-allowable reserves

0930 Special tax-allowable reserves, untaxed
reserves
0931 Special tax-allowable reserve under
section 6b EStG
0932 Special tax-allowable reserve under EStR
0939 Special tax-allowable reserve under
section 52(16) EStG
0940 Special tax-allowable reserves, accelerated
tax depreciation and write-downs
0943 Special tax-allowable reserve under
section 7g(2) EStG new version
0947 Special tax-allowable reserve under
section 7g(1) EStG old version/section
7g(5) EStG new version
0948 Special tax-allowable reserve under
section 7g(3) and (7) EStG (old version)
0949 Special reserve for investment grants and
subsidies

1311
1312
1315

1320
1321
1322
1325

1327
1329

1000-1509
1510-1520
1521-1709
1710-1729
1730-1868
1869
1870-1878
1879
1880-1999
Cheques, cash-in-hand, central bank
and Postbank balances, bank
balances
Cash-in-hand
Petty cash 1
Petty cash 2
Postbank
Postbank 1
Postbank 2
Postbank 3
LZB (Bundesbank regional office)
balances
Central bank balances
Bank
Bank 1
Bank 2
Bank 3
Bank 4
Bank 5
Cash investments (short-term cash
management)
Liabilities to banks (not included in cash
funds)
Bills receivable
due within 1 year
due after more than 1 year
Bills receivable, eligible for discount
with central bank
Bills receivable from affiliated
companies
due within 1 year
due after more than 1 year
Bills receivable from affiliated
companies, eligible for discount with
central bank
Bills receivable from other long-term
investees and investors
due within 1 year
due after more than 1 year
Bills receivable from other long-term
investees and investors, eligible for
discount with central bank
Finance bills
Other securities subject to only minor
changes in value within the meaning of
GAS 2.18

Securities
F 1330 Cheques
1340 Shares in affiliated companies (current
assets)
1344 Shares in parent or in majority investor
1345 Treasury shares
1348 Other securities
1349 Securities investments (short-term cash
management)
Receivables and other assets
GmbH shares held for sale
Shares in cooperatives held for sale
Pension liability insurance claims
Long-term assets for the settlement of
provisions for pensions and similar
obligations
1357 Long-term assets for offsetting
provisions for pensions and similar
obligations in accordance with section
246(2) HGB
F 1358
-59
F 1360 Cash in transit
1350
1352
1355
1356

0949

Page 2

1
Financial and Private Accounts

1
Financial and Private Accounts
F 1370 Allocation account for determination of
taxable profit under section 4/3 EStG,
recognised in profit or loss
F 1371 Allocation account for determination of
taxable profit under section 4/3 EStG,
not recognised in profit or loss
1372 Current assets in accordance with
section 4(3) sentence 4 EStG
F 1380 Cost centre reconciliation account
F 1390 Allocation account for cash-basis VAT
accounting
S 1400
R 1401
-06
F 1410
-44
F 1445

F 1446
F 1447
F 1448

F 1449

Trade receivables
Trade receivables
Trade receivables, no separate
receivables/payables accounting
Trade receivables at general VAT rate
or of a VAT-exempt small business
(cash basis accounting)
Trade receivables at reduced VAT rate
(cash basis accounting)
Tax-exempt or untaxed trade
receivables (cash basis accounting)
Trade receivables at average rates
under section 24 UStG (cash basis
accounting)
Contra account 1445-1448 if
receivables are classified by tax rates
(cash basis accounting)

F 1450 Receivables under section 11(1)

sentence 2 EStG for section 4/3 EStG
F 1451 Trade receivables, no separate
receivables/payables accounting
due within 1 year
F 1455 due after more than 1 year
F 1460 Doubtful receivables
F 1461 due within 1 year
F 1465 due after more than 1 year
F 1470 Trade receivables from affiliated
companies
F 1471 due within 1 year
F 1475 due after more than 1 year
1478 Valuation allowances on receivables
from affiliated companies due within 1
year
1479 Valuation allowances on receivables
from affiliated companies due after
more than 1 year
F 1480 Trade receivables from other long-term
investees and investors
F 1481 due within 1 year
F 1485 due after more than 1 year
1488 Valuation allowances on receivables
from other long-term investees and
investors due within 1 year
1489 Valuation allowances on receivables
from other long-term investees and
investors due after more than 1 year
F 1490 Trade receivables from shareholders/
partners
F 1491 due within 1 year
F 1495 due after more than 1 year
1498 Contra account for other assets if
posted via receivables account
1499 Contra account 1451-1497 if allocated
to receivables account
1500 Other assets
1501 Other assets
due within 1 year
1502 Other assets
due after more than 1 year
1503 Receivables from executive board
members and managing directors
due within 1 year
1504 Receivables from executive board
members and managing directors
due after more than 1 year

1
Financial and Private Accounts
1505 Receivables from supervisory and
advisory board members
due within 1 year
1506 due after more than 1 year
1507 Receivables from shareholders/
partners
due within 1 year
1508 due after more than 1 year
1510
AV 1511
R 1512
-15
AV 1516
AV 1517
AV 1518

Prepayments for inventories

Prepayments, 7 % input tax

Prepayments, 15 % input tax

Prepayments, 16 % input tax
Prepayments, 19 % input tax

1520 Receivables from health insurance

funds from Act on Reimbursement of
Employers' Expenses (AAG)
1521
1525
1526
1527
F 1528

Consignment goods accounts

Security deposits
due within 1 year
due after more than 1 year
Subsequently deductible input tax,
section 15a(2) UStG
F 1529 Repayable input tax, section 15a(2)
UStG
1530
1531
1537
1538

Receivables from employees (payroll)

due within 1 year
due after more than 1 year
Corporation tax credit under section 37
KStG
due within 1 year
1539 due after more than 1 year
1540 Overpayments of taxes
1542 Tax refund claims against other
countries
F 1543 Receivables from tax authorities for
construction withholding tax remitted
1544 Receivables from Bundesagentur fuer
Arbeit
1545 VAT receivables
1547 Receivables from excise duties paid
1548 Input tax deductible in following year
1549 Reclaimed corporate income tax
1550 Loans
1551 due within 1 year
1555 due after more than 1 year
F 1556 Subsequently deductible input tax,
section 15a(1) UStG, movable assets
F 1557 Repayable input tax, section 15a(1)
UStG, movable assets
F 1558 Subsequently deductible input tax,
section 15a(1) UStG, immovable
property
F 1559 Repayable input tax, section 15a(1)
UStG, immovable property
S 1560 Input tax allocation accounts
S 1561 Input tax allocation account, 7 %
S 1562 Allocation account for input tax on intraEU acquisitions
S 1563 Allocation account for input tax on intraEU acquisitions, 19 %
R 1564
S 1566 Input tax allocation account, 19 %
S 1567 Input tax allocation accounts under
sections 13a/13b UStG
S 1569 Input tax allocation account under
sections 13a/13b UStG, 19 %
S 1570 Deductible input tax
S 1571 Deductible input tax, 7 %
S 1572 Deductible input tax on intra-EU
acquisitions
S 1574 Deductible input tax on intra-EU
acquisitions, 19 %
S 1576 Deductible input tax, 19 %
S 1577 Deductible input tax under section 13b
UStG, 19 %
S 1578 Deductible input tax under section 13b
UStG

1
Financial and Private Accounts
1581 Reversal of input tax from previous
year, section 4/3 EStG
1582 Input tax from investments, section 4/3
EStG
1583 Contra account for input tax, average
rates, section 4(3) EStG
S 1584 Deductible input tax for intra-EU
acquisition of new vehicles from
suppliers without VAT identification
number
S 1585 Deductible input tax for withdrawal of
goods from a VAT warehouse
R 1586
F 1587 Input tax, general average rates, VAT
return line 63
F 1588 Acquisition tax paid
R 1589
1590 Items in transit
1592 Third-party funds
F 1593 Allocation account for payments
received on account of orders if posted
via receivables account
1594 Receivables from affiliated
companies
1595 due within 1 year
1596 due after more than 1 year
1597 Receivables from other long-term
investees and investors
1598 due within 1 year
1599 due after more than 1 year
Trade payables
R 1601 Trade payables
-03
F 1605 Trade payables at general VAT rate
(cash basis accounting)
F 1606 Trade payables at reduced VAT rate
(cash basis accounting)
F 1607 Trade payables, no input tax (cash
basis accounting)
F 1609 Contra account 1605-1607 if payables
are classified by tax rates (cash basis
accounting)
F 1610 Trade payables, no separate
-23 receivables/payables accounting
F 1624 Trade payables for investments, section
4/3 EStG
F 1625 Trade payables, no separate
receivables/payables accounting
due within 1 year
F 1626 due between 1 and 5 years
F 1628 due after more than 5 years
F 1630
F 1631
F 1635
F 1638

Trade payables to affiliated companies

due within 1 year
due between 1 and 5 years
due after more than 5 years

F 1640 Trade payables to other long-term

investees and investors
F 1641 due within 1 year
F 1645 due between 1 and 5 years
F 1648 due after more than 5 years
F 1650 Trade payables to shareholders/
partners
F 1651 due within 1 year
F 1655 due between 1 and 5 years
F 1658 due after more than 5 years
1659 Contra account 1625-1658 if allocated
to payables account
F 1660
F 1661
F 1680
F 1690

Bills payable
due within 1 year
due between 1 and 5 years
due after more than 5 years

Page 3

1
Financial and Private Accounts
1700
1701
1702
1703
1704
1705
1706
1707
1708
1709

Other liabilities
due within 1 year
due between 1 and 5 years
due after more than 5 years
Other liabilities, e.g. under section 11(2)
sentence 2 EStG for section 4/3 EStG
Loans
due within 1 year
due between 1 and 5 years
due after more than 5 years
Profit drawdown account of silent
partners

1710 Payments received on account of

orders (liabilities)
AM 1711 Tax-paid payments received on
account of orders, 7 % VAT (liabilities)
R 1712
-15
AM 1716 Tax-paid payments received on
account of orders, 15 % VAT (liabilities)
AM 1717 Tax-paid payments received on
account of orders, 16 % VAT (liabilities)
AM 1718 Tax-paid payments received on
account of orders, 19 % VAT (liabilities)
Payments received on account of orders
1719 due within 1 year
1720 due between 1 and 5 years
1721 due after more than 5 years
1722 Payments received on account of
orders (deducted from inventories on
the face of the balance sheet)
1730 Credit card settlements
1731 Consignment goods accounts
1732
1733
1734
1735
1736
1737
1738
1739
1740

Security deposits received

due within 1 year
due between 1 and 5 years
due after more than 5 years
Liabilities from taxes and levies
due within 1 year
due between 1 and 5 years
due after more than 5 years
Payroll liabilities

1741 Wage and church tax payables

1742
1743
1744
1745
1746

1747
1748
1749
1750
1751
1752
1753
1754

Social security liabilities

due within 1 year
due between 1 and 5 years
due after more than 5 years
Liabilities from taxes withheld (KapESt
and solidarity surcharge on KapESt) for
open distribution
Excise duties payable
Liabilities for amounts withheld from
employees
Payables to tax authorities for construction withholding tax to be remitted
Liabilities from capital-forming payment
arrangements
due within 1 year
due between 1 and 5 years
due after more than 5 years
Tax payments to other countries

1755 Payroll allocation

1756 Payroll allocation, section 11(2) EStG
for section 4/3 EStG
R 1758
1759 Expected contributions owed to social
security funds
S 1760 VAT not due
S 1761 VAT not due, 7 %
S 1762 VAT not due on intra-EU supplies of
goods and services subject to domestic
taxation
S 1764 VAT not due on intra-EU supplies of
goods and services subject to domestic
taxation, 19 %
S 1766 VAT not due, 19 %
S 1767 VAT on supplies of goods and services
taxable in another EU country
S 1768 VAT on supplies of other goods and
services/cost-plus contracts taxable in
another EU country
Page 4

1
Financial and Private Accounts
S 1769 VAT withdrawal of goods from a VAT
warehouse
S 1770 VAT
S 1771 VAT, 7 %
S 1772 VAT on intra-EU acquisitions
S 1774 VAT on intra-EU acquisitions, 19 %
S 1776 VAT, 19 %
S 1777 VAT on intra-EU supplies of goods and
services subject to domestic taxation
S 1778 VAT on intra-EU supplies of goods and
services subject to domestic taxation, 19 %
S 1779 VAT on intra-EU acquisitions, no input
tax deduction
F 1780
F 1781
F 1782
F 1783
S 1784

S 1785
S 1787
1788
1789
1790
1791

VAT prepayments
VAT prepayment 1/11
Back taxes, VAT return line 65
Incorrect or invalid invoiced taxes, VAT
return line 69
VAT on intra-EU acquisition of new
vehicles from suppliers without VAT
identification number
VAT under section 13b UStG
VAT under section 13b UStG, 19 %
Acquisition tax deferred until
VAT, current year
VAT, previous year
VAT, earlier years

1792 Other allocation accounts (interim

accounts)
1793 Allocation account for prepayments if
posted via payables account
1795 Social security liabilities (section 4/3 EStG)
F 1799
Private accounts (equity) of general
partner/sole proprietor
1800
-09
1810
-19
1820
-29
1830
-39
1840
-49
1850
-59
1860
-68
1869
1870
-78
1879

Private withdrawals, general

Private taxes
Special personal deductions, partly
deductible
Special personal deductions, fully
deductible
Non-cash benefits, donations
Extraordinary expenses
Cost of real estate
Cost of real estate (VAT key possible)
Income from real estate

Income from real estate (VAT key

possible)
1880 Non-cash withdrawals
-89
1890 Private contribution
-99
Private accounts (debt) of limited
partners
1900 Private withdrawals, general
-09
1910 Private taxes
-19
1920 Special personal deductions, partly
-29 deductible
1930 Special personal deductions, fully
-39 deductible
1940 Non-cash benefits, donations
-49
1950 Extraordinary expenses
-59
1960 Cost of real estate
-69
1970 Income from real estate
-79
1980 Non-cash withdrawals
-89
1990 Private contributions
-99

2
Deferral Accounts
M

2400-2449
Extraordinary expenses as defined by
BiRiLiG

2000 Extraordinary expenses

2001 Extraordinary expenses, classified as
financial expenses
2005 Extraordinary expenses, not classified as
financial expenses
Non-operating and prior-period
expenses
2010 Non-operating expenses (if not extraordinary)
2020 Prior-period expenses (if not extraordinary)
2090 Extraordinary expenses from the
application of transitional provisions
2091 Extraordinary expenses from the
application of transitional provisions
(provisions for pensions)
2092 Extraordinary expenses from the
application of transitional provisions
(accounting conveniences)
2094 Extraordinary expenses from the
application of transitional provisions
(deferred taxes)
Interest and similar expenses
2100 Interest and similar expenses
2102 Non-tax-deductible other incidental charges
related to taxes, section 4(5b) EStG
2103 Tax-deductible other incidental charges
related to taxes
2104 Non-tax-deductible other incidental
charges related to taxes
2105 Interest expenses, section 233a AO,
section 4(5b) EStG
2106 Interest on discounting of increased corporate income tax amount section 38 KStG
2107 Interest expenses, section 233a AO,
operating taxes
2108 Interest expenses, sections 233a to 237
AO, personal taxes
2109 Interest expenses to affiliated companies
2110 Interest expense on short-term debt
2113 Non-deductible interest on long-term debt
under section 4(4a) EStG (add-back)
2115 Interest and similar expenses, sections 3
no. 40, 3c EStG/section 8b(1) KStG
(domestic corporation)
2116 Interest and similar expenses to affiliated
companies, sections 3 no. 40, 3c EStG/
section 8b(1) KStG (domestic
corporation)
2118 Interest on receivables and payables
accounts
2119 Interest expenses on short-term liabilities
to affiliated companies
2120 Interest expense on long-term debt
2123 Amortisation of discount used for
financing
2124 Amortisation of discount for financing
fixed assets
2125 Interest expenses for buildings classified
as operating assets
2126 Borrowing costs for fixed assets
2127 Annuities and recurrent payments
2128 Interest expenses to partners for the
provision of capital, section 15 EStG
2129 Interest expenses on long-term liabilities
to affiliated companies
2130 Discount expenses
2139 Discount expenses to affiliated
companies

2
Deferral Accounts
2140 Expenses similar to interest expenses
2143 Interest expenses from the discounting of
liabilities
2144 Interest expenses from the discounting of
provisions
2145 Interest expenses from the discounting of
provisions for pensions and similar
obligations
2146 Interest expenses from the discounting of
provisions for pensions and similar
obligations for offsetting in accordance
with section 246(2) of the HGB
2147 Expenses from assets for offsetting in
accordance with section 246(2) HGB
2149 Expenses similar to interest expenses to
affiliated companies
2150 Currency translation losses
2166 Expenses from remeasurement of cash
funds
2170 Non-deductible input tax
2171 Non-deductible input tax, 7 %
R 2174
-75
2176 Non-deductible input tax, 19 %
Tax expenses
2200 Corporate income tax
2203 Corporate income tax for prior years
2204 Corporate income tax refunds for prior
years
2208 Solidarity surcharge
2209 Solidarity surcharge for prior years
2210
2212
2213
2214
2215
2216
2218
2219

Solidarity surcharge refunds for prior years

Withholding tax on investment income, 20 %
Withholding tax on investment income, 25 %
Allowable solidarity surcharge on withholding tax on investment income, 20 %
Withholding tax on interest income
Allowable solidarity surcharge on withholding tax on investment income, 25 %
Allowable solidarity surcharge on
withholding tax on interest income
Deductible foreign withholding tax

2250 Expenses from additions to and reversals

of deferred taxes
2255 Income from additions to and reversals of
deferred taxes
2280 Backpayments of trade tax for prior years
2281 Backpayments and refunds of trade tax
for prior years, section 4(5b) EStG
2282 Refunds of trade tax for prior years
2283 Income from reversal of provisions for
trade tax, section 4(5b) EStG
2284 Income from reversal of provisions for
trade tax
2285 Backpayments of other taxes for prior years
2287 Refunds of other taxes for prior years
2289 Income from reversal of provisions for
other taxes
Other expenses
2300
2307
2309
2310
2311
2312
2313

2315
2316

Other expenses
Other regular non-operating expenses
Other infrequent expenses
Disposals of tangible fixed assets
(net carrying amount for book loss)
Disposals of intangible fixed assets
(net carrying amount for book loss)
Disposals of long-term financial assets
(net carrying amount for book loss)
Disposals of long-term financial assets,
section 3 no. 40 EStG/section 8b(3)
KStG, (domestic corporation) (net
carrying amount for book loss)
Disposals of tangible fixed assets
(net carrying amount for book gain)
Disposals of intangible fixed assets
(net carrying amount for book gain)

2
Deferral Accounts
2317 Disposals of long-term financial assets
(net carrying amount for book gain)
2318 Disposals of long-term financial assets,
section 3 no. 40 EStG/section 8b(2)
KStG, (domestic corporation) (net
carrying amount for book gain)
2320 Losses on disposal of fixed assets
2323 Losses on disposal of shares in
corporations (long-term financial assets),
section 3 no. 40 EStG/section 8b(3)
KStG (domestic corporations)
2325 Losses on disposal of current assets
(excluding inventories)
2326 Losses on disposal of current assets
(excluding inventories), section 3 no. 40
EStG/section 8b(3) KStG (domestic
corporation)
2327 Disposal of current assets under section
4(3) sentence 4 EStG
2328 Disposal of current assets, section 3 no. 40
EStG/section 8b(3) KStG, (domestic corporation) under section 4(3) sentence 4 EStG
2340 Transfers to special tax-allowable
reserves (untaxed reserves)
2341 Transfers to special tax-allowable reserves
(section 7g(2) EStG new version)
2345 Transfers to special tax-allowable reserves
2347 Expenses from the purchase of treasury
shares
2348 Expenses from reversal of liabilities
carried at lower amounts due to tax rules
R 2349
2350 Cost of real estate, non-operating
2375 Land tax
2380 Non-cash benefits, donations, non-tax
deductible
2381 Non-cash benefits, donations for
scientific and cultural purposes
2382 Non-cash benefits, donations for
charitable purposes
2383 Non-cash benefits, donations for church,
religious and non-profit purposes
2384 Non-cash benefits, donations to political
parties
2385 Non-deductible half of supervisory board
remuneration
2386 Deductible supervisory board remuneration
2387 Non-cash benefits, donations to nonprofit foundations as defined by section
52(2) nos. 1-3 AO
2388 Non-cash benefits, donations to nonprofit foundations as defined by section
52(2) no. 4 AO
2389 Non-cash benefits, donations to church,
religious and non-profit foundations
2390 Non-cash benefits, donations to scientific,
charitable and cultural foundations
2400 Bad debt allowances (normal amount)
AM 2401 Bad debt allowances, 7 % VAT (normal
amount)
AM 2402 Bad debt allowances on tax-exempt intraEU supplies of goods and services
(normal amount)
AM 2403 Bad debt allowances on intra-EU supplies
of goods and services subject to domestic
taxation, 7 % VAT (normal amount)
AM 2404 Bad debt allowances on intra-Eu supplies
of goods and services subject to domestic taxation, 16 % VAT (normal amount)
AM 2405 Bad debt allowances, 16 % VAT (normal
amount)
AM 2406 Bad debt allowances, 19 % VAT (normal
amount)
AM 2407 Bad debt allowances, 15 % VAT (normal
amount)
AM 2408 Bad debt allowances on intra-EU supplies
of goods and services subject to domestic
taxation, 19 % VAT (normal amount)
AM 2409 Bad debt allowances on intra-EU supplies of
goods and services subject to domestic
taxation, 15 % VAT (normal amount)

2
Deferral Accounts
2430 Bad debt allowances, unusually high
2450 Transfers to global valuation allowance
on receivables
2451 Transfer to specific valuation allowance
on receivables
2480 Transfers to reserve for shares in a
parent or majority investor
2490 Cost of loss absorption
2492 Profit transferred on the basis of a profit
pooling agreement
2493 Profit shares transferred to silent
partners, section 8 GewStG
2494 Profit transferred on the basis of a profit
and loss transfer or partial profit transfer
agreement
2495 Appropriation to capital reserves under
the rules governing simplified capital
decreases
2496 Appropriation to legal reserve
2497 Appropriation to reserves provided for by
the articles of association
2498 Transfers to reserve for capitalised own
shares
2499 Appropriation to other revenue reserves
Extraordinary income as defined by
BiRiLiG
2500 Extraordinary income
2501 Extraordinary income, classified as
financial income
2505 Extraordinary income, not classified as
financial income
Non-operating and prior-period income
2510 Non-operating income (if not extraordinary)
2520 Prior-period income (if not extraordinary)
2590 Extraordinary income from the application
of transitional provisions
2591 Extraordinary income from the application
of transitional provisions (reversal of
write-downs of tangible fixed assets)
2592 Extraordinary income from the application
of transitional provisions (reversal of
write-downs of long-term financial assets)
2593 Extraordinary income from the application
of transitional provisions (securities
classified as current assets)
2594 Extraordinary income from the application
of transitional provisions (deferred taxes)
Interest income
2600 Income from long-term equity
investments
2615 Current income from shares in corporations
(long-term equity investment), section 3 no.
40 EStG/section 8b(1) KStG (domestic
corporation)
2616 Current income from shares in corporations
(affiliated companies), section 3 no. 40
EStG/section 8b(1) KStG (domestic
corporation)
2617 Other trade tax-exempt gains on shares
in corporations (reduction in accordance
with section 9(2a) GewStG)
2618 Profit shares from partnerships, section 9
GewStG
2619 Income from long-term equity
investments in affiliated companies
2620 Income from other securities and
long-term loans
2625 Current income from shares in corporations
(long-term financial assets), section 3 no. 40
EStG/section 8b(1) KStG (domestic
corporation)
2626 Current income from shares in corporations
(affiliated companies), section 3 no. 40
EStG/section 8b(1) KStG (domestic
corporation)
2649 Income from other securities and longterm loans, from affiliated companies

Page 5

2
Deferral Accounts
2650 Other interest and similar income
2652 Tax-exempt accrued interest on corporate income tax credit under section 37
KStG
2653 Interest income section 233a AO, section
4(5b) EStG
2654 Income from other securities and shortterm loans
2655 Current income from shares in corporations
(current assets), section 3 no. 40 EStG/
section 8b KStG (domestic corporation)
2656 Current income from shares in corporations (affiliated companies), section 3
no. 40 EStG/section 8b KStG (domestic
corporation)
2657 Interest income, section 233a AO
2658 Interest income, section 233a AO,
special case Form A KSt
2659 Other interest and similar income from
affiliated companies
2660 Currency translation gains
2666 Income from remeasurement of cash
funds
2670 Discounts received
2679 Discounts received from affiliated
companies
2680 Income similar to interest income
2683 Interest income from the discounting of
liabilities
2684 Interest income from the discounting of
provisions
2685 Interest income from the discounting of
provisions for pensions and similar
obligations
2686 Interest income from the discounting of
provisions for pensions and similar
obligations for offsetting in accordance
with section 246(2) HGB
2687 Income from assets for offsetting in
accordance with section 246(2) HGB
2688 Interest income from early repayment of
increased corporate income tax amount,
section 38 KStG
2689 Income similar to interest income from
affiliated companies

2700
2705
2707
2709
2710
2711
2712
2713

2714

2715
2716

2720
2723

2725
2726

Page 6

2
Deferral Accounts
2730 Income from reduction in global valuation
allowances on receivables
2731 Income from reduction in specific
valuation allowances on receivables
2732 Income from recoveries of receivables
previously written off
2733 Income from reversal of special taxallowable reserves (business start-up
reserve)
2734 Income from measurement of liabilities at
lower amounts due to tax rules
2735 Income from reversal of provisions
2738 Income from reversal of special taxallowable reserves under section 52(16)
EStG
2739 Income from reversal of special taxallowable reserves (investment reserves
under section 7g(3) EStG old version/
section 7g(2) EStG new version)
2740 Income from reversal of special taxallowable reserves (untaxed reserves)
2741 Income from reversal of special taxallowable reserves (accelerated tax
depreciation and write-downs)
2742 Insurance recoveries
2743 Investment subsidies (taxable)
2744 Investment grants (tax-exempt)
2745 Income from capital decrease
2746 Tax-exempt income from reversal of
special tax-allowable reserves
2747 Other tax-exempt operating income
2749 Refunds Act on Reimbursement of
Employers' Expenses (AAG)
2750 Income from real estate
R 2751
-54
2790 Income from loss absorption
2792 Income from profits received under a
profit pooling agreement
2794 Income from profits received under a
profit and loss transfer or partial profit
transfer agreement
2795 Withdrawals from capital reserves

Other income

2796 Withdrawals from legal reserve

Other income
Other regular operating income
Other regular non-operating income
Other infrequent income
Income from reversal of write-downs of
tangible fixed assets
Income from reversal of write-downs of
intangible fixed assets
Income from reversal of write-downs of
long-term financial assets
Income from reversal of write-downs of
long-term financial assets, section 3 no.
40 EStG/section 8b(3) sentence 8 KStG
(domestic corporation)
Income from reversal of write-downs,
section 3 no. 40+D1062 EStG/section
8b(3) sentence 8 KStG (domestic
corporations)
Income from reversal of write-downs of
current assets
Income from reversal of write-downs of
current assets, section 3 no. 40 EStG/
section 8b(3) sentence 8 KStG (domestic
corporation)
Income from disposal of fixed assets
Income from disposal of shares in
corporations (long-term financial assets),
section 3 no. 40 EStG/section 8b(2)
KStG (domestic corporations)
Income from disposal of current assets
(excluding inventories)
Income from disposal of current assets
(excluding inventories), section 3 no. 40
EStG/section 8b(2) KStG, (domestic
corporation)

2797 Withdrawals from reserves provided for

by the articles of association
2798 Withdrawals from reserve for capitalised
own shares
2799 Withdrawals from other revenue reserves
2840 Withdrawals from reserve for shares in a
parent or majority investor
2860 Retained profits brought forward after
appropriation of net profit
2868 Accumulated losses brought forward
after appropriation of net profit
2869 Balance carried forward (income
statement)
2870 Advance distribution
Allocated imputed costs
2890 Allocated imputed business owners
remuneration
2891 Allocated imputed rental and lease
payments
2892 Allocated imputed interest
2893 Allocated imputed depreciation,
amortisation and write-downs
2894 Allocated imputed business risks
2895 Allocated imputed wages for noncompensated employees

3
Incoming goods and inventories
V
V
KU

3000-3599
3700-3959
3960-3999
Cost of materials

3000 Raw materials, consumables and supplies

R 3010
-89
3090 Fuels (production)
R 3091
-98
3100 Purchased services
Sales for which recipient bears tax
liability under section 13b(2) UstG
R 3106
-09
AV 3110 Construction services supplied by domestic
contractor, 7 % input tax and 7 % VAT
AV 3113 Other services supplied by a contractor in
another EU country, 7 % input tax and 7 %
VAT
AV 3115 Services supplied by foreign contractor,
7 % input tax and 7 % VAT
AV 3120 Construction services supplied by domestic
contractor, 19 % input tax and 19 % VAT
AV 3121 Construction services supplied by domestic
contractor, 19 % input tax and 19 % VAT
AV 3123 Other services supplied by a contractor in
another EU country, 19 % input tax and
19 % VAT
AV 3125 Services supplied by foreign contractor,
-26 19 % input tax and 19 % VAT
AV 3130 Construction services supplied by domestic contractor, no input tax, 7 % VAT
AV 3133 Other services supplied by a contractor in
another EU country, no input tax and 7 %
VAT
AV 3135 Services supplied by foreign contractor,
no input tax, 7 % VAT
AV 3140 Construction services supplied by dom-41 estic contractor, no input tax, 19 % VAT
AV 3143 Other services supplied by a contractor in
another EU country, no input tax and
19% VAT
AV 3145 Services supplied by foreign contractor,
-46 no input tax, 19 % VAT
R 3147
-49
S 3150 Cash discounts received on services for
which recipient bears tax liability under
section 13b UStG
S/AV 3151 Cash discounts received on services for
which recipient bears tax liability under
section 13b UStG, 19 % input tax and
19 % VAT
S/AV 3152 Cash discounts received on services for
which recipient bears tax liability under
section 13b UStG, 16 % input tax and
16 % VAT
S 3153 Cash discounts received on services for
which recipient bears tax liability under
section 13b UStG, no input tax, with VAT
3154 Cash discounts received on services for
which recipient bears tax liability under
section 13b UStG, no input tax, 19 % VAT
R 3156
-59
3200
AV 3300
-09
R 3310
-49
AV 3400
-09
R 3410
-19
AV 3420
-24
AV 3425
-29

Cost of merchandise
Cost of merchandise, 7 % input tax

Cost of merchandise, 19 % input tax

Intra-EU acquisitions, 7 % input tax and

7 % VAT
Intra-EU acquisitions, 19 % input tax and
19 % VAT

3
Incoming goods and inventories

3
Incoming goods and inventories

AV 3430 Intra-EU acquisitions, no input tax and

7 % VAT
R 3431
-34
AV 3435 Intra-EU acquisitions, no input tax and
19 % VAT
R 3436
-39
AV 3440 Intra-EU acquisition of new vehicles from
supplier without VAT identification
number, 19 % input tax and 19 % VAT
R 3441
-49
AV 3505 Cost of merchandise, 5.5 % input tax
-09
R 3510
-39
AV 3540 Cost of merchandise, 10.7 % input tax
-49

S 3745 Cash discounts received on taxable intraEU acquisitions

S/AV 3746 Cash discounts received on taxable intraEU acquisitions, 7 % input tax and 7 %
VAT
R 3747
S/AV 3748 Cash discounts received on taxable intraEU acquisitions, 19 % input tax and 19 %
VAT
S/AV 3749 Cash discounts received on taxable intraEU acquisitions, 16 % input tax and 16 %
VAT
AV 3750 Volume discounts received, 7 % input tax
-51
R 3752
-59
AV 3760 Volume discounts received, 19 % input
-61 tax
R 3762
-68
3769 Volume discounts received
3770 Rebates received
AV 3780 Rebates received, 7 % input tax
-81
R 3782
-89
AV 3790 Rebates received, 19 % input tax
-91
R 3792
-99

AV 3550 Tax-exempt intra-EU acquisitions

3551 Cost of merchandise in a third country,
taxable
3552 Acquisition by 1st purchaser in a
triangular transaction
R 3553
-57
3558 Cost of merchandise in another EU
country, taxable
3559 Tax-exempt imports
AV 3560 Merchandise from a VAT warehouse,
-64 section 13a UStG, 7 % input tax and 7 %
VAT
AV 3565 Merchandise from a VAT warehouse,
section 13a UStG, 19 % input tax and
19 % VAT
R 3566
-69
3600 Non-deductible input tax
-09
3610 Non-deductible input tax, 7 %
-19
R 3620
-59
3660 Non-deductible input tax, 19 %
-69
3700
AV 3710
-11
R 3712
-19
AV 3720
-21
AV 3722
AV 3723
AV 3724

Trade discounts
Trade discounts, 7 % input tax

Trade discounts, 19 % input tax

Trade discounts, 16 % input tax

Trade discounts, 15 % input tax
Trade discounts on intra-EU acquisitions,
7 % input tax and 7 % VAT
AV 3725 Trade discounts on intra-EU acquisitions,
19 % input tax and 19 % VAT
AV 3726 Trade discounts on intra-EU acquisitions,
16 % input tax and 16 % VAT
AV 3727 Trade discounts on intra-EU acquisitions,
15 % input tax and 15 % VAT
R 3728
-29
S 3730 Cash discounts received
S/AV 3731 Cash discounts received, 7 % input tax
R 3732
-35
S/AV 3736 Cash discounts received, 19 % input tax
R 3737
-44

3800
3830
3850
3960
-69

Delivery costs
Empties
Customs and import duties
Changes in inventories of raw materials,
consumables and supplies, and of
purchased merchandise
Inventories

3970 Inventories of raw materials,

-79 consumables and supplies
3980 Merchandise inventories
-89
Allocated material costs
3990 Allocated material costs (contra account
-99 for 4000-4099)

4
Operating expenses
V
V
V
V

4000-4099
4200-4299
4400-4819
4900-4989
Materials and consumables used

4000 Materials and consumables used

-99
Personnel expenses
4100
4110
4120
4124
4125
4126
4127
4128

Wages and salaries

Wages
Salaries
Managing director salaries of shareholders of limited liability company (GmbH)
Salaries of spouses
Management bonuses
Managing director salaries
Remuneration of salaried partners,
section 15 EStG

4130 Statutory social security expenses

4137 Statutory social security expenses for
salaried partners, section 15 EStG
4138 Contributions to occupational health and
safety agency
4139 Disabled persons equalisation levy
4140 Voluntary social benefits not subject to
wage tax
4145 Voluntary social benefits subject to wage tax
4149 Flat-rate tax on other benefits (e.g. travel
allowances)
4150 Sick pay supplements
4152 Non-cash benefits and services provided
to employees
4155 Employment agency subsidies (credit
balances)
4160 Pension funds
4165 Cost of old age pensions
4167 Flat-rate tax on other benefits (e.g. direct
insurance policies)
4168 Cost of old-age pensions of salaried
partners, section 15 EStG
4169 Employee benefit expenses
4170 Capital-forming payments
4175 Travel expense reimbursement -home/
workplace
4180 Tips
4190 Casual labour wages
4198 Flat-rate taxes and levies on non-cash
benefits and services provided to
employees
4199 Flat-rate tax on casual labour wages
Other operating expenses, depreciation,
amortisation and write-downs
4200 Occupancy costs
4210 Rent (immovable property)
4211 Expenses for rented or leased immovable
property that must be added back under
trade tax law
4212 Rental/expenses for double household
4215 Leases (immovable property)
4219 Remuneration of partners for rental of
their assets, section 15 EStG
4220 Real property leases (immovable property)
4228 Incidental rental and lease expenses (not
allowable for trade tax purposes)
4229 Remuneration of partners for lease of
their assets, section 15 EStG
4230 Heating
4240 Gas, electricity, water
4250 Cleaning
4260 Maintenance of operating premises
4270 Levies for real property used for
operating purposes
4280 Other occupancy costs
4288 Costs of home office (deductible portion)
4289 Costs of home office (non-deductible portion)
4290 Cost of real estate, operating
Page 7

4
Operating expenses
4300 Non-deductible input tax
4301 Non-deductible input tax, 7 %
R 4304
-05
4306 Non-deductible input tax, 19 %
4320 Trade tax
4340
4350
4355
4360
4366
4370
4380
4390
4396
4397

Other operating taxes

Excise tax
Eco tax
Insurance premiums
Building insurance
Net insurance premium for future pension
benefit liability
Contributions
Other levies
Tax-deductible late filing penalties and
administrative fines
Non-tax deductible late filing penalties
and administrative fines
(free text)

4400
-99
4500 Vehicle expenses
4510
4520
4530
4540
4550
4560
4570
4580
4590

Motor vehicle tax

Motor vehicle insurance
Current motor vehicle operating costs
Motor vehicle repairs
Garage rent
Road tolls
Operating leases (motor vehicles)
Other motor vehicle expenses
Motor vehicle expenses for private
vehicles used for business purposes
4595 Third-party vehicle expenses
4600 Advertising costs
4630 Deductible gifts
4631 Non-cash benefits to third parties,
deductible
4632 Flat-rate taxes on non-cash benefits and
gifts, deductible
4635 Non-deductible gifts
4636 Non-cash benefits to third parties, nondeductible
4637 Flat-rate taxes on non-cash benefits and
gifts, non-deductible
4638 Gifts used exclusively for operating
purposes
4640 Corporate hospitality expenses
4650 Entertainment expenses
4651 Other business expenses with limited
deductibility (deductible portion)
4652 Other business expenses with limited
deductibility (non-deductible portion)
4653 Small gifts
4654 Non-deductible entertainment expenses
4655 Non-deductible business expenses from
advertising and corporate hospitality
expenses
4660 Employee travel expenses
4662 Employee travel expenses (nondeductible portion)
4663 Employee travel expenses, cost of travel
4664 Employee travel expenses, additional
subsistence costs
4666 Employee travel expenses,
accommodation costs
R 4667
4668 Employee mileage reimbursement
4670 Business owner travel expenses
4672 Business owner travel expenses (nondeductible portion)
4673 Business owner travel expenses, cost of
travel
4674 Business owner travel expenses,
additional subsistence costs
R 4675
4676 Business owner travel expenses,
accommodation costs
R 4677
4678 Travel between home and establishment
(deductible portion)
4679 Travel between home and establishment
(non-deductible portion)
Page 8

4
Operating expenses

4
Operating expenses
4680 Travel between home and establishment
(credit balance)
R 4685
4700 Selling and distribution expenses
4710 Packaging materials
4730 Outgoing freight
4750 Transport insurance
4760 Selling commissions
4780 Third-party services (distribution)
4790 Warranty expenses
4800 Repairs and maintenance of technical
equipment and machinery
4805 Repairs and maintenance of other
equipment, operating and office equipment
4806 Hardware and software maintenance
expenses
4809 Other repairs and maintenance
4810 Operating leases (movable assets)
4815 Finance leases
4820 Amortisation of business start-up and
expansion expenses
4822 Amortisation of intangible fixed assets
4823 Amortisation of internally generated
intangible fixed assets
4824 Goodwill amortisation and write-downs
4826 Write-downs of intangible fixed assets
4827 Write-downs of internally generated
intangible fixed assets
4830 Depreciation of tangible fixed assets
(excluding depreciation of motor vehicles
and buildings)
4831 Depreciation of buildings
4832 Depreciation of motor vehicles
4833 Depreciation of share of building
attributable to home office
4840 Write-downs of tangible fixed assets
4841 Write-downs for extraordinary technical
and economic wear and tear of buildings
4842 Write-downs for extraordinary technical and
economic wear and tear of motor vehicles
4843 Write-downs for extraordinary technical
and economic wear and tear of other
assets
4850 Write-downs of tangible fixed assets due
to special tax rules
4851 Accelerated tax depreciation under section
7g(1) and (2) EStG old version/section
7g(5) EStG new version (excluding motor
vehicles)
4852 Accelerated tax depreciation under section
7g(1) and (2) EStG old version/section
7g(5) EStG new version (motor vehicles)
4853 Reduction in cost in accordance with
section 7g(2) EStG new version (excl.
motor vehicles)
4854 Reduction in cost in accordance with
section 7g(2) EStG new version (for motor
vehicles)
4855 Immediate write-off of low-value assets
4860 Depreciation and amortisation of
capitalised low-value assets
4862 Write-downs of assets (collective item)
4865 Write-downs of capitalised low-value
assets
4870 Write-downs of long-term financial assets
4871 Write-downs of long-term financial
assets, section 3 no. 40 EStG/section
8b(3) KStG (domestic corporation)
4872 Expenses from share of loss of
partnerships, section 8 GewStG
4873 Write-downs of long-term financial assets
due to section 6b EStG reserve, section 3
no. 40 EStG/section 8b(3) KStG (domestic
corporation)
4874 Write-downs of long-term financial assets
due to section 6b EStG reserve
4875 Write-downs of securities classified as
current assets
4876 Write-downs of securities classified as
current assets, section 3 no. 40 EStG/
section 8b(3) KStG (domestic corporation)
R 4879

4880 Write-downs of current assets excluding

securities (unusual amount)
4882 Write-downs of current assets due to tax
rules (unusual amount)
R 4885
4886 Write-downs of current assets excluding
inventories and securities classified as
current assets (normal amount)
4887 Write-downs of current assets due to tax
rules (normal amount)
R 4890
4900 Other operating expenses
4902 Interim account for expenses in another
country for which input tax
reimbursement is possible
4905 Other regular operating expenses
4909 Purchased services/third-party services
4910 Postage
4920 Telephone
4925 Fax and Internet costs
4930 Office supplies
4940 Newspapers, books
4945 Training costs
4946 Voluntary social benefits
4948 Remuneration of partners, section 15
EStG
4949 Liability compensation paid to partners,
section 15 EStG
4950 Legal and consulting costs
4955 Bookkeeping costs
4957 Period-end closing and audit costs
4960 Rent of fixtures and fittings (movable
assets)
4961 Leases (movable assets)
4963 Expenses for rented or leased movable
assets that must be added back under
trade tax law
4964 Expenses for temporary transfer of rights
(licences, concessions)
4965 Operating leases (movable assets)
4969 Environmental remediation and waste
disposal expenses
4970 Incidental monetary transaction costs
4975 Expenses from shares in corporations,
sections 3 no. 40, 3c EStG/section 8b(1)
KStG (domestic corporation)
4976 Costs to sell, section 3 no. 40
EStG/section 8b(2) KStG (domestic
corporation)
4980 Operating supplies
4985 Tools and minor equipment
Imputed costs
4990
4991
4992
4993

Imputed business owners remuneration

Imputed rent and leasing expenses
Imputed interest
Imputed depreciation, amortisation and
write-downs
4994 Imputed business risks
4995 Imputed wages for non-compensated
employees
4996
4997
4998
4999

Costs if cost of sales format is used

Cost of sales
Administrative expenses
Selling expenses
Contra account 4996-4998

5000
-5999

6000
-6999

8
Revenues
M
KU
M
KU
M
KU
M
KU
M
KU
M
KU
M
KU
M
KU
M
KU

8000-8196
8197-8198
8199-8329
8330-8336
8337-8611
8612-8614
8615-8904
8905-8909
8910-8917
8918-8919
8920-8923
8924
8925-8928
8929
8930-8938
8939
8940-8948
8949-8999
Sales

7
Inventory
KU

7000-7999

7000 Work in progress (inventories)

7050 Unfinished goods (inventories)
7080 Services in progress (inventories)
7090 Construction contracts in progress
7095 Orders in progress
7100 Finished goods and merchandise
(inventories)
7110 Finished goods (inventories)
7140 Merchandise (inventories)

8000 (free text)

-99
AM 8100 Tax-exempt sales, section 4 no. 8 ff. UStG
AM 8105 Tax-exempt sales under section 4 no. 12
UStG (rental and leasing)
AM 8110 Other tax-exempt sales, domestic
AM 8120 Tax-exempt sales, section 4 no. 1a UStG
AM 8125 Tax-exempt intra-EU deliveries, section 4
no. 1b UStG
R 8128
AM 8130 Deliveries by first purchaser in triangular
transactions (EU), section 25 b(2) UStG
AM 8135 Tax-exempt intra-EU deliveries of new
vehicles to purchasers without VAT
identification number
AM 8140 Tax-exempt offshore sales, etc.
AM 8150 Other tax-exempt sales (e.g. section 4
nos. 2-7 UStG)
AM 8160 Tax-exempt sales without input tax
deduction, part of total sales
8190 Revenue taxed at average rates under
section 24 UStG
R 8191
-94
8195 Revenue of VAT-exempt small business
as defined by section 19(1) UStG
AM 8196 Revenue from gaming machines, 19 % VAT
R 8197
-98
8200
AM 8300
-09
AM 8310
-14
AM 8315
-19
8320
-29
AM 8330

Revenue
Revenue, 7 % VAT
Revenue from intra-EU supplies of goods
and services subject to domestic
taxation, 7 % VAT
Revenue from intra-EU supplies of goods
and services subject to domestic
taxation, 19 % VAT
Revenue from supplies of goods and
services taxable in another EU country
Revenue from intra-EU supplies of goods
and services subject to domestic
taxation, 16 % VAT

R 8331
-35
AM 8336 Revenue from other services taxable in
another EU country, for which the
recipient bears tax liability
AM 8337 Revenue from services for which the
recipient bears the tax liability under
section 13b UStG
AM 8338 Revenue from services taxable in a third
country, not subject to domestic taxation
AM 8339 Revenue from services taxable in another
EU country, not subject to domestic taxation
AM 8340 Revenue, 16 % VAT
-49
AM 8400 Revenue, 19 % VAT
-09
AM 8410 Revenue, 19 % VAT

8
Revenues
R 8411
-49
R 8507
R 8509
8510 Commission revenue
R 8511
-13
AM 8514 Tax-exempt commission revenue,
section 4 no. 8 ff. UStG
AM 8515 Tax-exempt commission revenue,
section 4 no. 5 UStG
AM 8516 Commission revenue, 7 % VAT
R 8517
AM 8519 Commission revenue, 19 % VAT
8520 Revenue from waste recycling
8540 Revenue from empties
8570 Commission, other income
R 8571
-73
AM 8574 Tax-exempt commission, other income,
section 4 no. 8 ff. UStG
AM 8575 Tax-exempt commission, other income,
section 4 no. 5 UStG
AM 8576 Commission, other income, 7 % VAT
R 8577
-78
AM 8579 Commission, other income, 19 % VAT
Statistical accounts, cash basis
accounting
8580 Statistical account, revenue at general
VAT rate (cash basis accounting)
8581 Statistical account, revenue at reduced
VAT rate (cash basis accounting)
8582 Statistical account, tax-exempt and
untaxed revenue (cash basis accounting)
8589 Contra account 8580-8582 if revenue is
classified by tax rates (cash basis
accounting)
8590 Allocated other non-cash benefits
(excluding goods)
AM 8591 Non-cash benefits, 7 % VAT (goods)
R 8594
AM 8595 Non-cash benefits, 19 % VAT (goods)
R 8596
-97
8600 Other regular operating revenue
8605 Other regular operating income
AM 8609 Other regular operating revenue, taxexempt, section 4 no. 8 ff. UStG
8610 Allocated other non-cash benefits
AM 8611 Allocated other non-cash benefits, 19 %
VAT (e.g. company car)
R 8612
-13
8614 Allocated other non-cash benefits, no VAT
AM 8625 Other regular operating revenue, tax-29 exempt, e.g. section 4 nos. 2-7 UStG
AM 8630 Other regular operating revenue, 7 %
-34 VAT
R 8635
-39
AM 8640 Other regular operating revenue, 19 %
-44 VAT
R 8645
-48
AM 8649 Other regular operating revenue, 16 % VAT
8650 Revenue from interest and discount charges
8660 Revenue from interest and discount
charges from affiliated companies
8700 Sales allowances
AM 8705 Sales allowances on tax-free sales,
section 4 no. 1a UStG
AM 8710 Sales allowances, 7 % VAT
-11
R 8712
-19
AM 8720 Sales allowances, 19 % VAT
-21
R 8722
AM 8723 Sales allowances, 16 % VAT
Page 9

8
Revenues

8
Revenues

AM 8724 Sales allowances on tax-exempt intra-EU

deliveries
AM 8725 Sales allowances on intra-EU supplies of
goods and services subject to domestic
taxation, 7 % VAT
AM 8726 Sales allowances on intra-EU supplies of
goods and services subject to domestic
taxation, 19 % VAT
8727 Sales allowances on supplies of goods and
services taxable in another EU country
R 8728
AM 8729 Sales allowances on intra-EU supplies of
goods and services subject to domestic
taxation, 16 % VAT

AM 8827 Revenue from sales of tangible fixed

assets, tax-exempt, section 4 no. 1a
UStG (book gain)
AM 8828 Revenue from sales of tangible fixed
assets, tax-exempt, section 4 no. 1b
UStG (book gain)
8829 Revenue from sales of tangible fixed
assets (book gain)
R 8830
-36
8837 Revenue from sales of intangible fixed
assets (book gain)
8838 Revenue from sales of long-term
financial assets (book gain)
8839 Revenue from sales of long-term financial
assets, section 3 no. 40 EStG/section 8b(2)
KStG (domestic corporation) (book gain)
AM 8850 Revenue from sales of current assets,
19 % VAT, section 4(3) sentence 4 EStG
AM 8851 Revenue from sales of current assets, VATexempt, section 4 no. 8 ff. UStG in conjunction with section 4(3) sentence 4 EStG
AM 8852 Revenue from sales of current assets,
VAT-exempt, section 4 no. 8 ff. UStG in
conjunction with section 4(3) sentence 4
EStG, section 3 no. 40 EStG/section
8b(2) KStG (domestic corporation)
8853 Revenue from sales of current assets
under section 4(3) sentence 4 EStG
8900 Non-cash withdrawals
8905 Withdrawal of items, no VAT
8906 Use of items for non-business purposes,
no VAT
R 8908
-09
AM 8910 Withdrawal by business owner for non-13 business purposes (goods), 19 % VAT
R 8914
AM 8915 Withdrawal by business owner for non-17 business purposes (goods), 7 % VAT
8918 Use of items for non-business purposes,
no VAT (use of telephone)
8919 Withdrawal by business owner for nonbusiness purposes (goods), no VAT
AM 8920 Use of items for non-business purposes,
19 % VAT
AM 8921 Use of items for non-business purposes,
19 % VAT (use of vehicles)
AM 8922 Use of items for non-business purposes,
19 % VAT (use of telephone)
R 8923
8924 Use of items for non-business purposes,
no VAT (use of vehicles)
AM 8925 Non-cash other services, 19 % VAT
-27
R 8928
8929 Non-cash other services, no VAT
AM 8930 Use of items for non-business purposes,
-31 7 % VAT
AM 8932 Non-cash other services, 7 % VAT
-33
R 8934
AM 8935 Non-cash benefits, 19 % VAT
-37
R 8938
8939 Non-cash benefits, no VAT
AM 8940 Non-cash benefits (goods), 19 % VAT
-43
R 8944
AM 8945 Non-cash benefits (goods), 7 % VAT
-47
R 8948
8949 Non-cash benefits (goods), no VAT
8950 Untaxed sales (internal sales)
8955 VAT refunds

S 8730
S/AM 8731
R 8732
-35
S/AM 8736
R 8737
-38
S/AM 8741

Cash discounts granted

Cash discounts granted, 7 % VAT

Cash discounts granted, 19 % VAT

Cash discounts granted for goods and

services for which the recipient bears the
tax liability under section 13b UStG
S/AM 8742 Cash discounts granted on revenue from
other services taxable in another EU country,
for which the recipient bears tax liability
S/AM 8743 Sales discounts granted on tax-exempt
intra-EU deliveries, section 4 no. 1b UStG
R 8744
S 8745 Cash discounts granted on intra-EU
supplies of goods and services subject to
domestic taxation
S/AM 8746 Cash discounts granted on intra-EU
supplies of goods and services subject to
domestic taxation, 7 % VAT
R 8747
S/AM 8748 Cash discounts granted on intra-EU
supplies of goods and services subject to
domestic taxation, 19 % VAT
R 8749
AM 8750 Volume discounts granted, 7 % VAT
-51
R 8752
-59
AM 8760 Volume discounts granted, 19 % VAT
-61
R 8762
-68
8769 Volume discounts granted
8770 Rebates granted
AM 8780 Rebates granted, 7 % VAT
-81
R 8782
-89
AM 8790 Rebates granted, 19 % VAT
-91
R 8792
-99
8800 Revenue from sales of tangible fixed
assets (book loss)
AM 8801 Revenue from sales of tangible fixed
-06 assets, 19 % VAT (book loss)
AM 8807 Revenue from sales of tangible fixed
assets, tax-exempt, section 4 no. 1a
UStG (book loss)
AM 8808 Revenue from sales of tangible fixed
assets, tax-exempt, section 4 no. 1b
UStG (book loss)
R 8809
-16
8817 Revenue from sales of intangible fixed
assets (book loss)
8818 Revenue from sales of long-term financial
assets (book loss)
8819 Revenue from sales of long-term financial
assets, section 3 no. 40 EStG/section 8b(3)
KStG (domestic corporation) (book loss)
AM 8820 Revenue from sales of tangible fixed
-25 assets, 19 % VAT (book gain)
R 8826

Page 10

8960 Inventory changes unfinished goods

8970 Inventory changes services in progress
8975 Inventory changes construction
contracts in progress
8977 Inventory changes orders in progress
8980 Inventory changes finished goods
8990 Other own work capitalised
8995 Own work capitalised to produce internally
generated intangible fixed assets

9
Carry-forward, Capital and Statistical Accounts
KU

9000-9999
Carryforward accounts

S 9000
F 9001
-07
S 9008
S 9009

Balances brought forward, G/L accounts

Balances brought forward, G/L accounts

F 9060
F 9069
F 9070
F 9071
F 9072
F 9073
F 9074
F 9075
F 9076
F 9077
F 9078
F 9079
F 9080

Open items, 1990

Open items, 1999
Open items, 2000
Open items, 2001
Open items, 2002
Open items, 2003
Open items, 2004
Open items, 2005
Open items, 2006
Open items, 2007
Open items, 2008
Open items, 2009
Open items, 2010

Balances brought forward, receivables

Balances brought forward, payables

F 9081 Open items, 2011

F 9090
F 9091
F 9092
F 9093
F 9094
F 9095
F 9096
F 9097
F 9098

Aggregate carryforwards account

Open items, 1991
Open items, 1992
Open items, 1993
Open items, 1994
Open items, 1995
Open items, 1996
Open items, 1997
Open items, 1998
Statistical accounts for management
accounting reports (BWA)

F 9101
F 9102
F 9103
F 9104
F 9105
F 9106
F 9107
F 9116
F 9117
F 9118
9120
F 9130
-31
9135
9140
F 9190

Selling days
Number of cash customers
Number of employees
Unpaid persons
Sales staff
Business premises m2
Sales area m2
Number of invoices
Number of credit customers, monthly
Number of credit customers, cumulative
Expansion investments

Orders received in financial year

Order books
Contra account for statistical quantity
units, accounts 9101-9107 and accounts
9116-9118
9199 Contra account for accounts 9120, 91359140
Statistical accounts for balance sheet
ratios and indicators

F 9200
F 9201
-08
F 9209
9210
9219

Number of employees

Contra account for 9200

Direct labour costs
Contra account for 9210
Statistical accounts for pro forma
disclosure of subscribed capital in
another currency

F 9220 Subscribed capital in DM (art. 42(3) s. 1

EGHGB)
F 9221 Subscribed capital in Euros (art. 42(3)
s. 2 EGHGB)
F 9229 Contra account for 9220-9221

9
Carry-forward, Capital and Statistical Accounts
Deferred income
9230
9232
9234
9239
9240
9241
9242
9243

9244
9245
9246
9247
9249

Building cost subsidies

Investment grants
Investment subsidies
Contra account for accounts 9230-9238
Investment liabilities in trade payables
Investment liabilities from tangible fixed
asset purchases in trade payables
Investment liabilities from intangible fixed
asset purchases in trade payables
Investment liabilities from long-term
financial asset purchases in trade
payables
Contra account for accounts 9240-9243
Receivables from tangible fixed asset
purchases in other assets
Receivables from intangible fixed asset
purchases in other assets
Receivables from long-term financial
asset purchases in other assets
Contra account for accounts 9245-9247

Equity substitution shareholder/

partner loans
9250 Equity substitution shareholder/partner
loans
9255 Unsecured shareholder/partner loans due
after more than 5 years
9259 Contra account for 9250 and 9255
9260
9262
9264
9269

9270
9271
9272

9273
9274

9275
9276
9277
9278

9279

9280
9281
9282

9283
9284

Classification of provisions
Short-term provisions
Medium-term provisions
Long-term provisions, excluding pensions
Contra account for accounts 9260-9268
Statistical accounts for contingent
liabilities to be disclosed in the
balance sheet
Contra account for 9271-9279 (debit
entries)
Contingent liabilities from the issuance
and transfer of bills
Contingent liabilities to affiliated
companies from the issuance and
transfer of bills
Contingent liabilities from guarantees, bill
and cheque guarantees
Contingent liabilities to affiliated
companies from guarantees, bill and
cheque guarantees
Contingent liabilities from warranties
Contingent liabilities to affiliated
companies from warranties
Contingent liabilities from the granting of
security for third-party liabilities
Contingent liabilities to affiliated
companies from the granting of security
for third-party liabilities
Contingent liabilities from assets held in
trust
Statistical accounts for other financial
obligations to be disclosed in the
notes
Contra account for 9281-9286
Obligations arising from rental
agreements and leases
Obligations to affiliated companies
arising from rental agreements and
leases
Other obligations under section 285 no.
3a HGB
Other obligations to affiliated companies
under section 285 no. 3a HGB

9
Carry-forward, Capital and Statistical Accounts
Statistical accounts for section 4(3)
EStG
9287 Interest for postings via receivables,
section 4(3) EStG
9288 Dunning fees for postings via
receivables, section 4(3) EStG
9289 Contra account for 9287 and 9288
9290 Statistical account for tax-exempt out-ofpocket expenses
9291 Contra account for 9290
9292 Statistical account for third-party funds
9293 Contra account for 9292
9295 Contributions by silent partners
9297 Tax adjustment item
F 9300
-20
F 9326
-43
F 9346
-49
F 9357
-60
F 9365
-67
F 9371
-72
F9399

Loan interest, general partner

Transfer for use, general partner
Other remuneration, general partner
Residual allocation, general partner
Name of partner, limited partner
Remuneration of work performed, limited
partner
Management bonus, limited partner
Loan interest, limited partner
Transfer for use, limited partner
Other remuneration, limited partner
Allocation to account 9840-49, limited
partner
Remaining allocation, limited partner

9801 Deletion and adjustment codes

Private withdrawals, general

Private taxes
Special personal deductions, partly
deductible
Special personal deductions, fully
deductible
Non-cash benefits, donations
Extraordinary expenses
Cost of real estate
Income from real estate
Non-cash withdrawals
Private contributions
Statistical accounts for statement of
changes in capital accounts

9500
-09
9510
-19
9520
-29
9530
-39
9540
-49
9550
-59
9560
-69
9570
-79
9580
-89
9590
-99
9600
-09
9610
-19
9620
-29

9630
-39
9640
-49
9650
-89
9690
-99
9700
-09
9710
-19
9720
-29
9730
-39
9740
-49
9750
-79
9780
-89
9790
-99

9800 Deletion and adjustment codes

Private accounts of limited partners

(for allocation of equity-equivalent
partner loans account 9840-9849)
9400
-09
9410
-19
9420
-29
9430
-39
9440
-49
9450
-59
9460
-69
9470
-79
9480
-89
9490
-99

9
Carry-forward, Capital and Statistical Accounts

Allocation to account 0900-09, limited

partner
Allocation to account 0910-19, limited
partner
Allocation to account 0920-29, limited
partner
Allocation to account 9950-59, limited
partner
Allocation to account 9930-39, general
partner
Allocation to account 9810-19, general
partner
Allocation to account 9820-29, general
partner
Allocation to account 0870-79, general
partner
Allocation to account 0880-89, general
partner
Allocation to account 0890-99, general
partner
Name of partner, general partner
Remuneration of work performed,
general partner
Management bonus, general partner

Capital of a commercial partnership,

general partner
9810 Capital accounts III
-19
9820 Accumulated loss carryforward account
-29
9830 Allocation account for call obligations
-39
Capital of a commercial partnership,
limited partner
9840 Capital accounts III
-49
9850 Allocation account for call obligations
-59
Call obligations carried as receivables
9860 Call obligations of general partners
-69
9870 Call obligations of limited partners
-79
Special reserve for capitalised own
shares and accounting conveniences
9880 Special reserve for capitalised own
shares
9882 Special reserve for recognised
accounting conveniences
Withdrawals not covered by capital
contributions
9883 Withdrawals by general partners not
covered by capital contributions
9884 Withdrawals by limited partners not
covered by capital contributions
Allocation account for withdrawals not
covered by capital contributions
9885 Allocation account for withdrawals by
general partners not covered by capital
contributions
9886 Allocation account for withdrawals by
limited partners not covered by capital
contributions
Partners tax expense
9887 Partners tax expense
9889 Contra account for 9887
Statistical accounts for profit markup
9890 Statistical account for profit markup
under sections 6b, 6c and 7g EStG old
version (credit balance)
9891 Statistical account for profit markup
under sections 6b, 6c and 7g EStG old
version (debit balance)
- Contra account for 9890

Page 11

9
Carry-forward, Capital and Statistical Accounts

9893
9894
9895
9896
9897
9899

9910
9911
9912
9913

Input tax/VAT accounts for adjusting

receivables/liabilities (cash basis
accounting)
VAT in receivables at general VAT rate
(cash basis accounting)
VAT in receivables at reduced VAT rate
(cash basis accounting)
Contra account 9893-9894 for allocation
of VAT (cash basis accounting)
Input tax in liabilities at general VAT rate
(cash basis accounting)
Input tax in liabilities at reduced VAT rate
(cash basis accounting)
Contra account 9896-9897 for allocation
of input tax (cash basis accounting)
Statistical accounts for section 4(4a)
EStG
Contra account for reduction in
withdrawals, section 4(4a) EStG
Reduction in withdrawals, section 4(4a)
EStG (credit balance)
Increase in withdrawals, section 4(4a)
EStG
Contra account for increase in
withdrawals, section 4(4a) EStG (credit
balance)

Statistical accounts for childcare costs

9918 Childcare costs (amount to be
recognised as business expenses for tax
purposes)
9919 Childcare costs - contra account for 9918
(credit balance)
9920
-29
9930
-39
9940
-49
9950
-59

9970
9971

9972

9973

9974

9975

9976
9977

9978

9979

Page 12

Unpaid contributions
Unpaid uncalled contributions to general
partner capital
Unpaid called contributions to general
partner capital
Unpaid uncalled contributions to limited
partner capital
Unpaid called contributions to limited
partner capital
Statistical accounts for investment
deduction to be disclosed off-balance
sheet under section 7g of the EStG
Investment deduction section 7g(1)
EStG, off-balance sheet (debit balance)
Investment deduction section 7g(1)
EStG, off-balance sheet (credit balance)
- contra account for 9970
Add-back of investment deduction,
section 7g(2) EStG, off-balance sheet
(credit balance)
Add-back of investment deduction,
section 7g(2) EStG, off-balance sheet
(debit balance)
- contra account for 9972
Reversal, section 7g(3), (4) EStG, and
increase of investment deduction in
previous deduction year
Reversal, section 7g(3), (4) EStG, and
increase of investment deduction in
previous deduction year
- contra account for 9974
Statistical accounts for earnings
stripping rule, section 4h EStG/section
8a KStG
Non-deductible interest expenses under
section 4h EStG (credit balance)
Non-deductible interest expenses under
section 4h EStG (debit balance)
- contra account for 9976
Deductible interest expenses from prior
years under section 4h EStG (debit
balance)
Deductible interest expenses from prior
years under section 4h EStG (credit
balance)
- contra account for 9978

9
Carry-forward, Capital and Statistical Accounts

9980
9981
9982
9983
9984

9985
9986
9987
9989

Statistical accounts for income

statement presentation in Credit or
debit entry to liability accounts in
allocation tables for commercial
partnerships under the KapCoRiLiG
Allocation of debit entry to liability
accounts
Allocation account for allocation of debit
entry to liability accounts
Allocation of credit entry to liability
accounts
Allocation account for allocation of credit
entry to liability accounts
Adjustment of profit under section 60(2)
EStDV - increase in accounting profit due
to credit entry - reduction in accounting
profit due to debit entry
Contra account for 9984
Profit attributable to debt
Retrospective restatement
Contra account for 9986-9988

Personal accounts
10000 Receivables
-69999
70000 Payables
-99999

Explanations of account functions:

Additional functions (using account class)
KU no calculation of input tax possible
V additional function input tax
M additional function VAT
Main functions
AV automatic calculation of input tax
AM automatic calculation of VAT
S General Account
F Account with general function
R This account may only be booked after
another function has been assigned to you.
Meaning of tax codes:
1 VAT exempt (with input tax deductions)
2 VAT 7 %
3 VAT 19 %
4 locked
5 VAT 16 %
6 locked
7 Input tax 16 %
8 Input tax 7 %
9 Input tax 19 %
Meaning of the adjustment keys:
1 Tax code for bookings of EU issue from
booking year 1993.
2 General circulation.
3 General circulation with allocated input tax.
4 Clearing automatic.
5 Individual VAT code
6 General circulation for bookings of EU issue
from booking year 1993.
7 General circulation with individual VAT code.
8 General circulation, clearing automatic
9 Input tax to be allocated
Meaning of the adjustment keys:
10 Not taxable revenue in Germany (taxable in
other EU states)
11 VAT exempt (with deduction of input tax)
12 VAT 7 %
13 VAT 19 %
15 VAT 16 %
17 VAT 16 % / input tax 16 %
18 VAT 7 % / input tax 7 %
19 VAT 19 % / input tax 19 %
Meaning of the adjustment keys:
60 Not taxable revenue in Germany (taxable in
other EU states)
61 VAT exempt (with deduction of input tax)
62 VAT 7 %
63 VAT 19 %
65 VAT 16 %
67 VAT 16 % / input tax 16 %
68 VAT 7 % / input tax 7 %
69 VAT 19 % / input tax 19 %
Meaning of tax codes 91/92/94/95 and 46 (6th
and 7th digit of the contra-account)
VAT code for booking revenues for which the
recipient owes the tax pursuant to 13b UStG.
For recipient:
91
7 % input tax and
7 % VAT
92
no input tax and
7 % VAT
94
19 % input tax and
19 % VAT
95
no input tax
19 % VAT
The categorisation pursuant to 13b UStG is
determined after the tax code has been entered
when the entry is executed.
For supplier:
46
Code 60 of UStVA