Guides
Bookkeeping, GoBD and DATEV
What does your tax advisor need from you? These articles explain the bookkeeping side of online retail: how long documents must be kept, when revenue belongs in a later year, and how to keep the data clean from the GoBD through deferred revenue to the DATEV export.
Explainer
GoBD explained: principles, retention and what they mean for your invoices
What GoBD compliance requires: traceability, completeness, immutability, retention periods and procedure documentation. And what that means in practice for invoices in e-commerce.
Deferred revenue for SaaS and online courses in Germany: when a pRAP is required
Annual contract, subscription or course access paid upfront: when German accounting requires spreading the revenue over the term, with decision tables for SaaS cases and course models, the year-end calculation and documentation.
Deferred revenue in German accounting (pRAP): definition, bookings and an example
What a deferred revenue item (passiver Rechnungsabgrenzungsposten, pRAP) is, who has to create one, and how to post and release it in SKR03 and SKR04. With a fully worked annual plan, the €800 option, contract changes and prepaid expenses.
Playbook
Booking Stripe fees in Germany: clearing account, reverse charge and Stripe Technology Europe Ltd
How to book Stripe fees and payouts in Germany: clearing account (Geldtransitkonto), journal entries in SKR03 and SKR04, VAT under § 13b UStG, the small-business case, a worked example, and who is behind Stripe Technology Europe Ltd.
WooCommerce DATEV export: options, file format and account mapping
How WooCommerce orders get into DATEV: CSV, export plugin, DATEV booking data service, or invoicing and export outside the shop. Plus the booking batch, clearing accounts, debtors, receipts and OSS.
Stripe DATEV export: getting Stripe payments into DATEV as a booking batch
How Stripe payments, subscriptions, fees and payouts reach DATEV as a booking batch: three routes compared, what goes into the EXTF batch, documents via document links, and the right order for the import.