The assignment of business transactions to revenue accounts follows the account allocation matrix, which you can view and edit via the menu item Settings → DATEV Kontierungsmatrix. By default, the account frameworks SKR 03 and SKR 04 are set up. If you want to adjust the account frameworks or use your own, you can set this up in this window.
The first columns indicate the various criteria used to determine which revenue account should be used. By double-clicking on a specific row, you can edit the columns Erlöskonten (Zeichen 1-4) (Revenue accounts (characters 1-4)) and Kontenbezeichnung (Account description).
The account allocation matrix contains the following fields:
Invoice country – Here, a distinction is made based on the country of the billing address, i.e. Germany, EU, and non-EU. The assignment is based on the country zones stored in Shopware. Also note the Country settings – the identification of countries as EU countries only works if the country zone Übriges Gemeinschaftsgebiet (Rest of the EU) has been set up as described there.
VAT ID known – This checks whether a VAT ID is stored in the account of the customer who placed an order.
Sonstige Leistung i.S.d. §3 Abs 1 o. 2 (Other services within the meaning of §3 (1) or (2)) – Other services within the meaning of VAT law are services in which no delivery of goods takes place (§3 (9) UStG). §3a (1), (2) UStG describes the standard case for other services. The following paragraphs of §3a UStG define exceptions, with §3a (5) UStG (MOSS, see also below) representing an exception that is particularly relevant in e-commerce.
Examples of other services of this kind: license fees, commissions, provisioning fees, trade fair participation, advertising cost subsidies, servicesMOSS – The MOSS (Mini-One-Stop-Shop) attribute is met if it is a MOSS-relevant product (telecommunications services, broadcasting services, electronically supplied services, see §3a (5) UStG), the customer is an end customer without a VAT ID, and shipping takes place to the rest of the EU (not Germany). Other services of this kind are taxed in the country of consumption (destination principle). You can find more information on this topic, for example, here.
Examples of other services of this kind: download products, e.g. software, updates, or other electronic goods such as movies, music, etc.Delivery of goods from Germany – Indicates whether a physical delivery of goods with shipping of the goods within Germany takes place.
Tax exemption attribute – One of the following values, depending on the type of tax exemption:
✗ – there is no special attribute that would result in a tax exemption
Organkreis (Tax group) – the transaction is to be treated as tax-exempt because the customer is a company affiliated with a group. Customers are counted as part of the Organkreis (tax group) if they belong to the Shopware customer group Endkunde Organschaft. For this, the abbreviation of the respective customer group must correspond to "EO". Please note that this configuration only affects the account allocation and not the tax applied.
§4 Nr. 2-7 UStG – In §4 no. 2-7 UStG, various other reasons for tax exemption are listed. Since it is not necessary to list these reasons individually on issued invoices, these cases are handled jointly by the plugin. A transaction is considered tax-exempt if the customer is part of the customer group Endkunde Umsatzsteuerbefreit. For this, the abbreviation of the respective customer group must correspond to "EU". Please note that this configuration only affects the account allocation and not the tax applied.
Shipping country – Here, a distinction is made based on the country of the shipping address. The options available are Germany, EU, and non-EU. This distinction is made based on the country zones stored in Shopware. However, the correct assignment of EU or non-EU only works if the country zone Übriges Gemeinschaftsgebiet (Rest of the EU) has been set up as described here.
Tax rate – This attribute indicates whether the transaction is subject to the standard or reduced VAT rate. In cases where no VAT applies or a different VAT rate from another country applies, this attribute has the value N/A.
Invoice text – This field specifies the VAT notice text that is printed on invoices for transactions of this kind. The invoice texts specified here can be adjusted and translated as needed, following the instructions in the section Adjusting invoice texts.
Ladengeschäft (Retail store) – This attribute is set if a transaction took place in your retail store. This is determined based on the subshop used (see field Ladengeschäft-Subshop (Retail store subshop) in the plugin configuration). Using this attribute, it is possible to post transactions from your retail store and your online shop to different accounts in DATEV.
Erlöskonto (Zeichen 1-4) (Revenue account (characters 1-4)) – Here, depending on the preceding columns, you can select the revenue account that should be used when posting in DATEV. The preset accounts are based on SKR 03 or SKR 04. If you want to change the accounts to be used, double-click on the respective field. You can then edit the account number. Confirm your entry with Enter to save the adjusted account number. Please note that you can only edit the first four digits of the 6-digit revenue account numbers here. The last two digits result from the respective customer's Buchungskreis (accounting unit) (by default "00").
Kontenbezeichnung (Account description) – Here you can change the description of the revenue account entered in the previous column. You should choose the account description so that you can easily understand what kind of transactions belong to the respective account. Helpful names are already stored for the default accounts from SKR 03, but you can also adjust these if you wish. Double-click on the respective field if you want to change the account description to be used and confirm your entry with Enter.