skr-journal-mapping

When to use this skill

Use this skill when an agent must map a German invoice line to an SKR03 or SKR04 ledger account, pick the correct Steuerschluessel (tax key), generate an automatic journal (Buchungszeile) or enforce a period lock before the fiscal close.

Do not use it for US GAAP, IFRS consolidation, non-German VAT, or balance-sheet preparation (that is a separate skill).

Procedure

1. Pick the account set — SKR03 (small, 93 accounts) or SKR04 (large, ~260 accounts). Default to SKR04 unless the entity runs SKR03.
2. Classify the line — asset / liability / income / expense / tax / equity per the table in references/procedures.md §2.
3. Assign the tax key — pick from the set {19, 7, 16/1, 06/0, 09/0, 13/0} according to the rate and the supply type. Never guess a key, since it feeds the USt-Anmeldung directly.
4. Generate the journal — debit/credit side, account, tax key, amount, reference. Validate with scripts/journal_check.py.
5. Lock the period — mark the month as closed, block new postings for it, run scripts/period_lock_check.py, then close. See references/procedures.md §5 for the full Monatsschluss sequence.

Decision tables

Tax keys (Steuerschluessel)

Six keys are in use; the rate column is read from config, never typed into a script. The full table with legal sources and worked examples is in references/procedures.md §3.

Key	Rate	Use
19	19%	domestic standard-rate sales
7	7%	reduced-rate items
16/1	16%/1%	legacy split from the pre-2020 rates — do not apply to new postings
06/0	0%	intra-EU B2B supply; the buyer may self-assess
09/0	0%	internal / intercompany service
13/0	19% split	installment booking (Soll/IST)

Account-to-tax-key mapping (SKR04, default)

Account	Meaning	Default tax key	When it changes
4000	Sales — domestic	19%	intra-EU customer => 0%
4100	Sales — intra-EU	0%	domestic customer => 19%
4200	Sales — exports (non-EU)	0%	domestic customer => 19%
4300	Sales — reduced rate	7%	standard-rate item => 19%
8000	Other income	19%	exempt services => 0%

Account-to-tax-key mapping (SKR03, alternative)

Account	Meaning	Default tax key
4000	Sales (all)	19%
4100	Sales — intra-EU	0%
4200	Sales — exports	0%
4300	Sales — reduced rate	7%
8000	Other income	19%

Accounts 4000/4100 exist in both frameworks with different semantics (SKR03 4000 = all sales, SKR04 4000 = domestic sales). The skill pins the Kontenrahmen in config and refuses to guess. Worked examples are in references/procedures.md §3-§4.

Period lock states

State	Meaning	Next allowed action
locked: false	period open	bookings allowed; --action lock
locked: true	period closed	no bookings; --action override with --evidence
locked: true + override	correcting entry approved	bookings resume for that entry only

A lock requires --approver and records locked_at, locked_by, and lock_reason. An override requires --evidence pointing at a documented review record. Re-locking with --force clears the override audit trail — do it only after a documented re-close.

Retention periods (AO §147 Abs. 3 n.F., effective 2025-01-01)

Material	Retention	From
Books / journals / annual financial statements	10 years	calendar year-end
Vouchers (Belege)	8 years	calendar year-end
Business letters / other records	6 years	calendar year-end
Electronic storage / GoBD exports	10 years	calendar year-end

Every retained journal carries a checksum and a retrieval path recorded in the export manifest.

Pitfalls from research

Three traps recur; the full list with sources is in references/procedures.md §3 and §5:

• SKR03 and SKR04 are not mixable — the 1xxx asset range differs between the two sets.
• The tax key 16/1 is legacy (pre-2020); do not apply it to new postings.
• A taxed key without an amount on the tax account (1570/1571/1572) fails the USt-Anmeldung plausibility check.
• Retention is not optional: AO §147 Abs. 3 n.F. sets 8 years for vouchers and 10 years for books. Record the checksum and retrieval path at export time, not at audit time.

Verification checklist

• Account set chosen (SKR03 or SKR04)
• Line classified per decision table
• Tax key matches the legal rate
• Journal balances (sum debit = sum credit)
• Period lock applied before close
• scripts/journal_check.py exits 0
• Retention period recorded (10y books, 8y vouchers, 6y letters) with checksum and retrieval path

Related skills

datev-extf — emit the generated journals as a DATEV EXTF Buchungsstapel gobd-archive — generated journals and period-lock records are books (10y)

References

• Procedures and worked examples
• Standards and sources
• EVALS