Chart of Accounts

The German chart of accounts: SKR03 vs SKR04 and how they map to the HGB

Almost every German company posts its bookkeeping to a standard chart of accounts (Kontenrahmen), and in practice that means one of two DATEV schemes: SKR03 or SKR04. This page explains what they are, how they differ, how their account numbers feed the HGB Bilanz and GuV, and why the right chart makes statement preparation straightforward.

What a Kontenrahmen is

A Kontenrahmen is a standardised, numbered list of ledger accounts a company uses to record every transaction. Germany does not mandate a single national chart, but the market has converged on the DATEV standard charts, so a German accountant reading account 1200 or 1800 knows immediately what it is.

Standardisation is the point. Because so many firms use the same account numbers, bookkeeping, tax filing and financial-statement preparation can all rely on a shared map from account to legal position. That shared map is what our AI uses to place your figures correctly.

SKR03 vs SKR04

SKR03 (Prozessgliederung)

Organised along the flow of business processes. Its account ranges follow the operating cycle rather than the balance-sheet order, and it is historically the more widespread scheme among smaller firms and their advisers.

SKR04 (Abschlussgliederung)

Organised to mirror the structure of the financial statements. Its account ranges follow the order of the Bilanz and GuV, which makes mapping to § 266 and § 275 positions especially direct. It is increasingly the default for new setups.

Same destination

The choice is about ordering, not outcome. Both charts capture the same economic facts and both produce a compliant HGB Bilanz and GuV; SKR04 simply lines up more visibly with the statement structure.

The DATEV lineage

DATEV is the cooperative that most German tax advisers use for accounting and payroll, and its standard charts (Standardkontenrahmen, hence 'SKR') have become the de facto national standard. When someone refers to SKR03 or SKR04, they mean the DATEV numbering.

This lineage is why exports from German bookkeeping systems, and the Saldenliste your adviser produces, come pre-mapped to SKR accounts. Even non-DATEV systems commonly offer an SKR03 or SKR04 layout so their output slots into the same ecosystem.

How accounts map to HGB positions

Each SKR account belongs to a position in the statutory statements. Account 1200 (bank) rolls up to a current-asset line on the Bilanz; a revenue account rolls up to Umsatzerlöse on the GuV. Preparing the annual accounts is largely the exercise of aggregating account balances into their § 266 and § 275 positions.

This is why a clean, correctly used chart makes the Jahresabschluss almost mechanical, and why a messy or non-standard chart is the biggest source of preparation effort. When you upload a trial balance, the mapping from your accounts to the HGB lines is exactly what our AI resolves — and where a foreign chart needs the most help.

Why it matters for foreign-run companies

If your German entity keeps books in a parent-company system with a US or IFRS chart, its accounts will not map one-to-one onto HGB positions. Revenue may be split by product, or costs grouped by function, in ways a German Bilanz and GuV do not use. Someone has to translate those accounts into the SKR logic and the § 266 and § 275 structure.

You do not have to re-keep your books in an SKR to comply, but the year-end mapping still has to happen. Providing a trial balance already on SKR03 or SKR04, or letting the software map a foreign chart to HGB positions, is the practical bridge between your group ledger and a compliant German filing.

Working with an SKR in practice

  • Pick one chart and use it consistently; switching mid-year creates reconciliation work.
  • SKR04 is often easier for foreigners because its order mirrors the Bilanz and GuV.
  • Keep the account descriptions in your ledger accurate — mapping relies on them.
  • Export the trial balance as a Saldenliste (SuSa) with account numbers and balances.
  • Let the software map any unmatched or foreign accounts to the correct HGB line before it builds the statements.

Frequently asked questions

What is the difference between SKR03 and SKR04?

SKR03 is ordered by business process; SKR04 is ordered to mirror the financial statements. Both are DATEV standard charts and both produce compliant HGB accounts — SKR04 just aligns more directly with the § 266 Bilanz and § 275 GuV structure.

Is a German company required to use SKR03 or SKR04?

No single chart is legally mandated. Companies must keep proper books (GoB) that can be mapped to HGB positions; in practice almost everyone uses a DATEV SKR because it is the shared standard, but a different chart is allowed.

What does SKR stand for?

SKR stands for Standardkontenrahmen, DATEV's standard chart of accounts. SKR03 and SKR04 are the two most common variants for general businesses in Germany.

Can I keep my books in a foreign chart of accounts?

Yes, as long as the books satisfy the GoB and can be mapped to HGB positions in German and euros. At year-end the foreign accounts must be translated into the § 266 Bilanz and § 275 GuV structure, which the software can do from your trial balance.

How do SKR accounts become the balance sheet and income statement?

Each account maps to a statutory position; the year-end accounts are built by aggregating account balances into their § 266 and § 275 lines. A clean chart makes this almost automatic, which is why account mapping is the core of preparation.