For non-profit organizations that use cash-basis accounting (EÜR), such as associations, foundations and nonprofit limited companies (gGmbH), Spesenfuchs offers a template for the DATEV SKR42 chart of accounts in addition to the SKR03 and SKR04 charts of accounts.
Select the SKR42 template
- Open Settings (gear icon) → Accounting.
- Under "Chart of accounts", select "Custom".
- Enter a name under "Name of the chart of accounts". The name is also used in the reports.
- Under "Templates", select SKR42.
The travel expense accounts and the receipt kinds are then preassigned with SKR42 accounts. You can change any account using the pencil icon. For more information on custom charts of accounts, see Chart of accounts.
What is different from SKR04?
SKR42 does not separate travel expenses into entrepreneur and employee. These accounts are therefore preassigned differently than in SKR04:
Travel expenses
- 6660: Business owner travel expenses, accommodation costs (SKR04: 6680)
- 6664: Business owner travel expenses, additional subsistence costs (SKR04: 6674)
- 6570: Motor vehicle expenses (private vehicles) (SKR04: 6590)
Receipt kinds
- 6663: Bus/Train/Ferry, Flight, Taxi
- 6660: Hotel (overnight stay), Citytax
- 6650: Parking, General travel expenses, Travel incidentals
- 6570: Vehicle expenses (SKR04: 6500), Motor vehicle expenses (private vehicles) (SKR04: 6590)
All other accounts have the same number as in SKR04.
Map spheres using cost centers
You can map the spheres of a non-profit organization using cost centers. The cost center is then transferred, for example, to the KOST1 field when you export to DATEV.
Note: Coordinate the assignment of accounts and cost centers with your tax advisor.