DATEV Account Mapping
Revenue account mappings tell docs101 which DATEV account number and tax classification (BU key) to use for each type of invoice line. The mapping table is part of your DATEV configuration.
How Mappings Work
Each invoice line has a VAT category (e.g., Standard, Exempt, Reverse Charge) and a tax rate (e.g., 19%, 7%). The mapping table assigns a revenue account and optional BU key to each combination.
When generating an export, docs101 looks up the mapping in this order:
- Exact match — Category + exact tax rate + OSS flag
- Wildcard match — Category + any rate (wildcard
*) + OSS flag - Fallback — Category + wildcard + non-OSS (if looking for an OSS match)
Default Mappings
When you first configure DATEV or click Load Defaults, the mapping table is populated with standard values for your selected chart of accounts.
SKR03 Defaults
| Category | Rate | Account | BU Key | Description |
|---|---|---|---|---|
| S (Standard) | 19% | 8400 | 9 | Standard-rate revenue |
| S (Standard) | 7% | 8300 | 8 | Reduced-rate revenue |
| S (Standard) | * (OSS) | 8320 | 9 | EU B2C via One-Stop Shop |
| E (Exempt) | — | 8100 | — | Tax-exempt revenue |
| AE (Reverse Charge) | — | 8337 | 94 | Intra-EU reverse charge |
| K (Intra-EU) | — | 8125 | — | Intra-community supply |
| G (Gift/Other) | — | 8120 | — | Other revenue |
| O (Other) | — | 8120 | — | Miscellaneous |
SKR04 Defaults
| Category | Rate | Account | BU Key | Description |
|---|---|---|---|---|
| S (Standard) | 19% | 4400 | 9 | Standard-rate revenue |
| S (Standard) | 7% | 4300 | 8 | Reduced-rate revenue |
| S (Standard) | * (OSS) | 4320 | 9 | EU B2C via One-Stop Shop |
| E (Exempt) | — | 4100 | — | Tax-exempt revenue |
| AE (Reverse Charge) | — | 4337 | 94 | Intra-EU reverse charge |
| K (Intra-EU) | — | 4125 | — | Intra-community supply |
| G (Gift/Other) | — | 4120 | — | Other revenue |
| O (Other) | — | 4120 | — | Miscellaneous |
Inland vs. OSS
The mapping table has two sections:
- Inland — Domestic transactions (non-OSS)
- OSS / EU B2C — Cross-border EU B2C transactions under the One-Stop Shop scheme
The OSS wildcard row (marked with *) catches all EU B2C tax rates without a specific mapping. This includes cases where the foreign rate matches the domestic rate (e.g., both Germany and Cyprus use 19%).
BU Keys
BU keys (Buchungsschlüssel) are DATEV's tax classification codes. Common values:
| BU Key | Meaning |
|---|---|
| 8 | Reduced VAT (7%) |
| 9 | Standard VAT (19%) |
| 94 | Reverse charge |
| 28 | Reversal of BU 8 |
| 29 | Reversal of BU 9 |
For credit notes, docs101 automatically uses the reversal BU key (e.g., 29 instead of 9).
Customizing Mappings
You can edit revenue accounts and BU keys directly in the mapping table. Changes take effect on the next export.
Changing the chart of accounts (SKR03/SKR04) resets all mappings to the new defaults. Save any custom mappings before switching.
Next
- DATEV Export — How to create exports
- DATEV EXTF Format — Technical format details