Preparatory Bookkeeping for DATEV

DE Vorbereitende Buchhaltung für DATEV

Introduction

This article describes how JustOn Billing & Invoice Management can support you in preparing bookkeeping data for invoices if you do your accounting in DATEV.

JustOn Billing & Invoice Management can generate booking details from invoices and invoice line items and transfer them to DATEV. The specific configuration depends on the type of G/L accounts you use in DATEV and how you want to transfer the data.

Artikel auf Deutsch

Data Transfer Options

JustOn Billing & Invoice Management supports two methods for transferring bookkeeping data to DATEV:

Booking Approaches

JustOn Billing & Invoice Management supports two fundamental approaches for generating booking data, depending on the type of G/L accounts configured in DATEV:

• Using automatic accounts (Automatikkonten) with gross value bookings
• Using standard accounts with net value bookings and separate tax postings

Using Automatic Accounts

DATEV automatic accounts (Automatikkonten) are G/L accounts that are configured to automatically calculate and post taxes based on the gross amount. When using automatic accounts, JustOn Billing & Invoice Management creates one booking detail that includes both the net revenue and the tax.

Characteristics:

• Single posting: Debtor to Revenue (gross amount including tax)
• DATEV automatically calculates and posts the tax to the appropriate tax account
• Requires target G/L accounts with the AM function (Automatische Mehrwertsteuer) enabled in DATEV

Required configuration:

• Global settings Create Bookkeeping Data and Enable Accounting in Gross Values selected
• G/L accounts for revenue bookings – the corresponding target accounts in DATEV must have the AM function
• Debtor account numbers using the Account field ON_DebtorNo or the Invoice field DebtorNo

Expected postings:

Debit	Credit	Posting Record	Amount
Debtor	Revenue	Debtor → Revenue (gross)	Gross amount (net + tax)

Resulting booking details:

Amount	Debit/ Credit Flag	Booking Account	Contra Booking Account	Is Gross	Type
Gross amount (net + tax)	H	Revenue (gross)	Debtor		Revenue

For detailed configuration steps, see Enabling Gross Value Bookings.

Using Standard Accounts

With standard accounts (accounts without the AM function), JustOn Billing & Invoice Management creates separate booking details for the net revenue and the tax amount. This approach provides more control over the booking process and is required when using accounts that do not support automatic tax calculation.

Characteristics:

• Separate postings: Debtor to Revenue (net) and Debtor to Tax
• Tax codes (Steuerschlüssel) can be configured to control the tax posting
• Works with any G/L account, regardless of the AM function setting

Required configuration:

• Global setting Create Bookkeeping Data selected
• G/L accounts for revenue bookings
• Collective accounts for tax bookings
• Debtor account numbers using the Account field ON_DebtorNo or the Invoice field DebtorNo
• Optionally, booking codes (BuCode) for controlling DATEV-specific tax handling

Expected postings:

Debit	Credit	Posting Record	Amount
Debtor	Revenue	Debtor → Revenue	Net amount
Debtor	Tax	Debtor → Tax	Tax amount

Resulting booking details:

Amount	Debit/ Credit Flag	Booking Account	Contra Booking Account	Is Gross	Type
Net amount	H	Revenue	Debtor		Revenue
Tax amount	H	Tax	Debtor		Tax

For detailed configuration steps, see the bookkeeping data creation use cases, like Enabling Revenue Bookings for SaaS Businesses or Enabling Revenue Bookings With Monthly Revenue Recognition.

Choosing the Right Approach

The choice between automatic accounts and standard accounts depends on your DATEV configuration and business requirements:

Recommendations:

• Use automatic accounts if your DATEV chart of accounts is configured with AM function accounts and you prefer a simpler setup with fewer postings.
• Use standard accounts if you need more control over tax postings, work with multiple tax rates, or your chart of accounts does not include AM function accounts.

Related Information

Booking data creation:

• Globally Activating Booking Data Creation
• Enabling Gross Value Bookings

Data transfer:

• Enabling Data Transfer to DATEV
• Configuring CSV Export for Booking Details

Booking account configuration:

• Configuring G/L Account
• Configuring Collective Accounts

Use cases:

• Enabling Deferred Revenue Bookings With DATEV Automatic Accounts
• Enabling Revenue Bookings for SaaS Businesses
• Enabling Revenue Bookings With Monthly Revenue Recognition
• Enabling Revenue Bookings With Yearly Revenue Recognition