From 10df50b911eb5d7a851e01ae25ce88f59ecd79e3 Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 16:13:47 +0200 Subject: [PATCH 1/9] chore: add gstack skill routing rules to CLAUDE.md --- CLAUDE.md | 23 +++++++++++++++++++++++ 1 file changed, 23 insertions(+) create mode 100644 CLAUDE.md diff --git a/CLAUDE.md b/CLAUDE.md new file mode 100644 index 0000000..7d92531 --- /dev/null +++ b/CLAUDE.md @@ -0,0 +1,23 @@ +# german-accounting + +Python library for German accounting (Buchhaltung): SKR03/SKR04, MCC mapping, DATEV EXTF, GoBD validation. + +## Skill routing + +When the user's request matches an available skill, ALWAYS invoke it using the Skill +tool as your FIRST action. Do NOT answer directly, do NOT use other tools first. +The skill has specialized workflows that produce better results than ad-hoc answers. + +Key routing rules: +- Product ideas, "is this worth building", brainstorming → invoke office-hours +- Bugs, errors, "why is this broken", 500 errors → invoke investigate +- Ship, deploy, push, create PR → invoke ship +- QA, test the site, find bugs → invoke qa +- Code review, check my diff → invoke review +- Update docs after shipping → invoke document-release +- Weekly retro → invoke retro +- Design system, brand → invoke design-consultation +- Visual audit, design polish → invoke design-review +- Architecture review → invoke plan-eng-review +- Save progress, checkpoint, resume → invoke checkpoint +- Code quality, health check → invoke health From c39925ade294e57d2933c10608d7f58305328fb6 Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:08:44 +0200 Subject: [PATCH 2/9] feat: add TypeScript package with SKR03/SKR04 + MCC mapper (v0.1.0) - skr03.json: 289 accounts (expanded Klasse 7 + granularity in 0/1/8) - skr04.json: 254 accounts derived from SKR03 cross-references - mcc_skr_mapping.json: 230 mappings incl. digital goods MCCs 5815-5818, hotel range 3351-3500, coworking (7299), commercial clothing (5137/5139) - TypeScript package: Kontenrahmen + MCCMapper with MCC range expansion, SKR03/SKR04 singletons, suggestAccount() returning undefined for unmapped - 53 Vitest tests across kontenrahmen, mcc, and data_integrity suites - JSON Schema validation for skr03.json and mcc_skr_mapping.json - GitHub Actions CI: test on Node 18/20/22 + schema validation job - MCC contribution PR template --- .github/PULL_REQUEST_TEMPLATE/mcc_mapping.md | 33 + .github/workflows/ci.yml | 60 + .gitignore | 45 + CLAUDE.md | 23 - README.md | 135 + TODOS.md | 34 + german-accounting-spec.md | 506 +++ mcc_skr_mapping.json | 3715 ++++++++++++++++++ package-lock.json | 2749 +++++++++++++ package.json | 44 + schemas/mcc_skr_mapping.schema.json | 96 + schemas/skr03.schema.json | 76 + skr03.json | 3166 +++++++++++++++ skr04.json | 2817 +++++++++++++ src/data/mcc_skr_mapping.json | 3715 ++++++++++++++++++ src/data/skr03.json | 3166 +++++++++++++++ src/data/skr04.json | 2817 +++++++++++++ src/index.ts | 71 + src/kontenrahmen.ts | 66 + src/mcc.ts | 125 + src/types.ts | 47 + tests/data_integrity.test.ts | 211 + tests/kontenrahmen.test.ts | 125 + tests/mcc.test.ts | 151 + tsconfig.json | 18 + tsup.config.ts | 13 + vitest.config.ts | 8 + 27 files changed, 24009 insertions(+), 23 deletions(-) create mode 100644 .github/PULL_REQUEST_TEMPLATE/mcc_mapping.md create mode 100644 .github/workflows/ci.yml create mode 100644 .gitignore delete mode 100644 CLAUDE.md create mode 100644 README.md create mode 100644 TODOS.md create mode 100644 german-accounting-spec.md create mode 100644 mcc_skr_mapping.json create mode 100644 package-lock.json create mode 100644 package.json create mode 100644 schemas/mcc_skr_mapping.schema.json create mode 100644 schemas/skr03.schema.json create mode 100644 skr03.json create mode 100644 skr04.json create mode 100644 src/data/mcc_skr_mapping.json create mode 100644 src/data/skr03.json create mode 100644 src/data/skr04.json create mode 100644 src/index.ts create mode 100644 src/kontenrahmen.ts create mode 100644 src/mcc.ts create mode 100644 src/types.ts create mode 100644 tests/data_integrity.test.ts create mode 100644 tests/kontenrahmen.test.ts create mode 100644 tests/mcc.test.ts create mode 100644 tsconfig.json create mode 100644 tsup.config.ts create mode 100644 vitest.config.ts diff --git a/.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md b/.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md new file mode 100644 index 0000000..0f03616 --- /dev/null +++ b/.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md @@ -0,0 +1,33 @@ +## MCC Mapping Contribution + +**MCC code:** +**MCC name:** + +### Suggested mapping + +| Field | Value | +|-------|-------| +| SKR03 primary | | +| SKR03 confidence | | +| SKR04 primary | | +| needs_beleg | | +| ust_abzug | | + +### Alternatives (if any) + +| Account | Condition | +|---------|-----------| +| | | + +### Rationale + + + +### Checklist + +- [ ] I have run `npm test` and all tests pass +- [ ] The account number exists in `skr03.json` +- [ ] `skr04_primary` is a valid 4-digit string +- [ ] `confidence` is set to `high` only if the MCC strongly implies this account with no ambiguity +- [ ] If the category name includes "Not Elsewhere Classified" or similar catch-alls, confidence is `medium` or `low` +- [ ] I have added a `notes` field if there are accounting edge cases (e.g. non-deductibility, VAT exemptions) diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml new file mode 100644 index 0000000..8188369 --- /dev/null +++ b/.github/workflows/ci.yml @@ -0,0 +1,60 @@ +name: CI + +on: + push: + branches: ["main", "scka-de/**"] + pull_request: + branches: ["main"] + +jobs: + test: + name: Test (Node ${{ matrix.node-version }}) + runs-on: ubuntu-latest + strategy: + matrix: + node-version: ["18", "20", "22"] + + steps: + - uses: actions/checkout@v4 + + - name: Set up Node.js ${{ matrix.node-version }} + uses: actions/setup-node@v4 + with: + node-version: ${{ matrix.node-version }} + cache: "npm" + + - name: Install dependencies + run: npm ci + + - name: Type check + run: npm run typecheck + + - name: Build + run: npm run build + + - name: Test + run: npm test + + validate-schemas: + name: JSON Schema validation + runs-on: ubuntu-latest + steps: + - uses: actions/checkout@v4 + + - name: Set up Node.js + uses: actions/setup-node@v4 + with: + node-version: "20" + cache: "npm" + + - name: Install dependencies + run: npm ci + + - name: Install ajv-cli + run: npm install --no-save ajv-cli ajv-formats + + - name: Validate skr03.json against schema + run: npx ajv validate -s schemas/skr03.schema.json -d src/data/skr03.json --spec=draft2020 -c ajv-formats + + - name: Validate mcc_skr_mapping.json against schema + run: npx ajv validate -s schemas/mcc_skr_mapping.schema.json -d src/data/mcc_skr_mapping.json --spec=draft2020 -c ajv-formats diff --git a/.gitignore b/.gitignore new file mode 100644 index 0000000..0668ef9 --- /dev/null +++ b/.gitignore @@ -0,0 +1,45 @@ +# Claude +CLAUDE.md +.claude/ +.context/ + +# Node +node_modules/ +dist/ + +# Python +__pycache__/ +*.py[cod] +*$py.class +*.egg-info/ +build/ +*.egg +.eggs/ + +# Virtual environments +.venv/ +venv/ +env/ + +# IDE +.idea/ +.vscode/ +*.swp +*.swo +*~ + +# OS +.DS_Store +Thumbs.db + +# Testing / Coverage +.pytest_cache/ +.mypy_cache/ +.ruff_cache/ +htmlcov/ +.coverage +coverage.xml + +# Distribution +*.whl +*.tar.gz diff --git a/CLAUDE.md b/CLAUDE.md deleted file mode 100644 index 7d92531..0000000 --- a/CLAUDE.md +++ /dev/null @@ -1,23 +0,0 @@ -# german-accounting - -Python library for German accounting (Buchhaltung): SKR03/SKR04, MCC mapping, DATEV EXTF, GoBD validation. - -## Skill routing - -When the user's request matches an available skill, ALWAYS invoke it using the Skill -tool as your FIRST action. Do NOT answer directly, do NOT use other tools first. -The skill has specialized workflows that produce better results than ad-hoc answers. - -Key routing rules: -- Product ideas, "is this worth building", brainstorming → invoke office-hours -- Bugs, errors, "why is this broken", 500 errors → invoke investigate -- Ship, deploy, push, create PR → invoke ship -- QA, test the site, find bugs → invoke qa -- Code review, check my diff → invoke review -- Update docs after shipping → invoke document-release -- Weekly retro → invoke retro -- Design system, brand → invoke design-consultation -- Visual audit, design polish → invoke design-review -- Architecture review → invoke plan-eng-review -- Save progress, checkpoint, resume → invoke checkpoint -- Code quality, health check → invoke health diff --git a/README.md b/README.md new file mode 100644 index 0000000..3862fdc --- /dev/null +++ b/README.md @@ -0,0 +1,135 @@ +# german-accounting + +Machine-readable SKR03/SKR04 chart of accounts with MCC-to-account mapping for German SME accounting. + +The first open source dataset that treats German accounting data as a language-agnostic product. Any developer — TypeScript, Python, Go, Rust — can consume the JSON files directly. The MCC-to-SKR mapping with confidence levels and alternatives doesn't exist anywhere else in open source. + +## Install + +```bash +npm install german-accounting +``` + +Or consume the JSON files directly from [GitHub Releases](https://github.com/german-accounting/german-accounting/releases) — no Node required. + +## Quick start + +```typescript +import { SKR03, SKR04, suggestAccount } from "german-accounting"; + +// Look up an account by number +const konto = SKR03.get("4650"); +// { konto: "4650", name: "Bewirtungskosten", klasse: 4, typ: "aufwand", ... } + +// Get an account suggestion for a transaction +const suggestion = suggestAccount("5812"); +// { +// mcc: "5812", +// mcc_name: "Eating Places, Restaurants", +// primary: { konto: "4650", confidence: "high", condition: null }, +// alternatives: [{ konto: "1800", condition: "If private meal" }], +// needs_beleg: true, +// ust_abzug: true +// } + +// SaaS subscriptions (GitHub, Slack, Notion, etc.) +const saas = suggestAccount("5817"); +// { primary: { konto: "4969" /* Software-Nutzungsrechte */, confidence: "high" }, ... } + +// Target SKR04 instead +const skr04 = suggestAccount("5812", "SKR04"); +// { primary: { konto: "6640", name: null, confidence: "high" }, alternatives: [] } + +// Search accounts by name +const reisekosten = SKR03.search("Reisekosten"); +// All accounts matching "Reisekosten" (case-insensitive) + +// All Klasse 4 expense accounts +const expenses = SKR03.klasse(4); + +// Check if an account exists +SKR03.exists("4650"); // true +SKR03.exists("9999"); // false +``` + +## API + +### `SKR03` / `SKR04` + +Pre-loaded `Kontenrahmen` instances. Both are singletons loaded at import time. + +```typescript +SKR03.get(konto: string): Konto | undefined +SKR03.search(query: string): readonly Konto[] // case-insensitive substring +SKR03.klasse(k: number): readonly Konto[] +SKR03.exists(konto: string): boolean +SKR03.size: number +``` + +### `suggestAccount(mcc, skr?)` + +```typescript +suggestAccount(mcc: string, skr?: "SKR03" | "SKR04"): MCCSuggestion | undefined +``` + +Returns `undefined` if the MCC is not in the dataset. MCC range entries (airlines `3000-3350`, hotels `3351-3500`, car rentals `3501-3999`) are expanded at load time, so any code in those ranges resolves correctly. + +### Types + +```typescript +interface Konto { + konto: string; // "4650" + name: string; // "Bewirtungskosten" + klasse: number; // 4 + typ: "aufwand" | "ertrag" | "aktiv" | "passiv"; + gruppe: string; + untergruppe?: string; + ust_relevant: boolean; + steuerschluessel: readonly number[]; + skr04?: string | null; // cross-reference (SKR03 only) + skr03?: string | null; // back-reference (SKR04 only) + notes?: string | null; +} + +interface MCCSuggestion { + mcc: string; + mcc_name: string; + category: string; + primary: AccountSuggestion; + alternatives: readonly AccountSuggestion[]; + needs_beleg: boolean; + ust_abzug: boolean; + notes: string | null; +} + +interface AccountSuggestion { + konto: string; + name: string | null; + confidence: "high" | "medium" | "low"; + condition: string | null; +} +``` + +## Data + +The JSON files are the primary product. They live in `src/data/` and are published as GitHub Release artifacts on every version tag. + +| File | Description | +|------|-------------| +| `skr03.json` | 289 SKR03 accounts with enriched metadata | +| `skr04.json` | 254 SKR04 accounts derived from SKR03 cross-references | +| `mcc_skr_mapping.json` | 230 MCC-to-SKR mappings (incl. digital goods 5815-5818, hotel range 3351-3500) | + +Formal JSON Schemas are in `schemas/`. CI validates all data files against the schemas on every push. + +## Contributing MCC mappings + +1. Edit `src/data/mcc_skr_mapping.json` — add or modify an entry. Required fields: `mcc`, `mcc_name`, `category`, `skr03.primary`, `skr03.confidence`, `skr04_primary`, `needs_beleg`, `ust_abzug`. +2. Run `npm test` to verify referential integrity (all account numbers resolve, schema validates). +3. Submit a PR using the [MCC mapping template](.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md). + +CI will block any PR where a referenced account number doesn't exist in `skr03.json`. + +## License + +MIT — code and data. diff --git a/TODOS.md b/TODOS.md new file mode 100644 index 0000000..6df2394 --- /dev/null +++ b/TODOS.md @@ -0,0 +1,34 @@ +# TODOS — german-accounting v0.1.0 + +## P0 — Must ship with v0.1.0 + +- [ ] Scaffold TypeScript package (`package.json`, `tsconfig.json`, `tsup.config.ts`) +- [ ] `src/kontenrahmen.ts` — `Konto` interface + `Kontenrahmen` class (get, search, klasse, exists) +- [ ] `src/mcc.ts` — `MCCSuggestion`, `AccountSuggestion` + `MCCMapper` with MCC range expansion +- [ ] `src/index.ts` — export `SKR03`, `SKR04`, `suggestAccount` +- [ ] Bundle JSON data files into `src/data/` (skr03.json, skr04.json, mcc_skr_mapping.json) +- [ ] `schemas/skr03.schema.json` + `schemas/mcc_skr_mapping.schema.json` +- [ ] `tests/kontenrahmen.test.ts` (get, search, klasse, exists, edge cases) +- [ ] `tests/mcc.test.ts` (range lookup, exact lookup, SKR04 path, missing MCC → undefined) +- [ ] `tests/data_integrity.test.ts` (referential integrity: all MCC primary accounts exist in SKR03) +- [ ] `.github/workflows/ci.yml` (schema validation + Vitest on push/PR) +- [ ] `.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md` +- [ ] README with `npm install german-accounting`, quick start, contribution guide + +## P1 — npm publish automation + +- [ ] `.github/workflows/publish.yml` — publish to npm on `v*` tag push + - Run `npm pack --dry-run` to verify bundle includes JSON data + - Confirm `files` array in `package.json` includes `dist/` and `src/data/` + - Use `NPM_TOKEN` secret + - Consider: also upload `skr03.json`, `skr04.json`, `mcc_skr_mapping.json` as GitHub Release artifacts for non-npm consumers + +## P2 — v0.2 scope (do not implement now) + +- [ ] DATEV EXTF export +- [ ] `Buchungssatz` model (use `Decimal`, not `float`, for `betrag`) +- [ ] Steuerschlüssel / BU-Schlüssel module +- [ ] GoBD validation +- [ ] `MCCMapper.mccsForAccount()` reverse lookup +- [ ] Full SKR04 dataset with its own `SKR04` singleton (beyond cross-references) +- [ ] Docs site diff --git a/german-accounting-spec.md b/german-accounting-spec.md new file mode 100644 index 0000000..cfb4772 --- /dev/null +++ b/german-accounting-spec.md @@ -0,0 +1,506 @@ +# german-accounting — Library Specification + +## Overview + +`german-accounting` is a Python library that provides structured data and utilities for German accounting (Buchhaltung). It covers Standardkontenrahmen (SKR03, SKR04), MCC-to-account mapping, DATEV EXTF export, and GoBD validation — everything a developer needs to build accounting-aware applications for the German market. + +## Installation + +```bash +pip install german-accounting +``` + +## Package Name + +- PyPI: `german-accounting` +- Import: `german_accounting` + +## Python Version + +- Minimum: Python 3.10 +- Target: Python 3.12+ + +## Dependencies + +- Minimal core: zero external dependencies (data + pure Python logic) +- Optional: `pydantic` for strict validation mode +- Dev: `pytest`, `ruff`, `mypy` + +## Project Structure + +``` +german-accounting/ +├── pyproject.toml +├── README.md +├── LICENSE # MIT +├── CHANGELOG.md +├── src/ +│ └── german_accounting/ +│ ├── __init__.py +│ ├── kontenrahmen/ +│ │ ├── __init__.py +│ │ ├── base.py # Konto, Kontenrahmen classes +│ │ ├── skr03.py # SKR03 accessor +│ │ ├── skr04.py # SKR04 accessor +│ │ └── data/ +│ │ ├── skr03.json +│ │ ├── skr04.json +│ │ └── skr03_skr04_mapping.json +│ ├── mcc/ +│ │ ├── __init__.py +│ │ ├── mapper.py # MCC-to-SKR mapping logic +│ │ └── data/ +│ │ └── mcc_skr_mapping.json +│ ├── datev/ +│ │ ├── __init__.py +│ │ ├── extf.py # EXTF writer/reader +│ │ ├── buchung.py # Buchungssatz model +│ │ └── validation.py # EXTF format validation +│ ├── tax/ +│ │ ├── __init__.py +│ │ ├── steuerschluessel.py # BU-Schlüssel / tax codes +│ │ └── ust.py # USt rates and logic +│ └── validation/ +│ ├── __init__.py +│ └── gobd.py # GoBD compliance checks +├── tests/ +│ ├── test_kontenrahmen.py +│ ├── test_mcc.py +│ ├── test_datev.py +│ ├── test_tax.py +│ └── test_validation.py +└── docs/ + ├── quickstart.md + ├── kontenrahmen.md + ├── mcc-mapping.md + └── datev-export.md +``` + +## Data Files Format + +All data files are JSON. They are the core value of the library and should be usable independently of the Python code (any language can consume them). + +### skr03.json / skr04.json Schema + +```json +{ + "meta": { + "name": "SKR03", + "version": "2026", + "description": "Standardkontenrahmen 03 (Prozessgliederungsprinzip)", + "source": "Community-curated, based on publicly available Kontenrahmen documentation", + "license": "MIT" + }, + "klassen": [ + { + "id": 0, + "name": "Anlage- und Kapitalkonten", + "range": [0, 999] + } + ], + "konten": [ + { + "konto": "4650", + "name": "Bewirtungskosten", + "klasse": 4, + "gruppe": "Betriebliche Aufwendungen", + "untergruppe": "Bewirtungs- und Reisekosten", + "typ": "aufwand", + "ust_relevant": true, + "steuerschluessel": [9, 8], + "skr04_equivalent": "6640", + "notes": "Abzugsfähig zu 70% (§4 Abs.5 Nr.2 EStG). Beleg mit Angabe der bewirteten Personen erforderlich." + } + ] +} +``` + +### mcc_skr_mapping.json Schema + +```json +{ + "meta": { + "version": "2026.1", + "description": "Mapping from ISO 18245 MCC codes to SKR03/SKR04 accounts", + "confidence_levels": { + "high": "MCC determines account in >90% of cases", + "medium": "MCC suggests account but alternatives are common", + "low": "MCC is ambiguous, multiple valid accounts possible" + }, + "license": "MIT" + }, + "mappings": [ + { + "mcc": "4121", + "mcc_name": "Taxicabs/Limousines", + "mcc_category": "Transportation", + "skr03": { + "primary": { + "konto": "4673", + "name": "Reisekosten Unternehmer Fahrtkosten", + "confidence": "high" + }, + "alternatives": [ + { + "konto": "4663", + "name": "Reisekosten Arbeitnehmer Fahrtkosten", + "condition": "Employee travel, not owner" + } + ] + }, + "skr04": { + "primary": { + "konto": "6673", + "name": "Reisekosten Unternehmer Fahrtkosten", + "confidence": "high" + }, + "alternatives": [ + { + "konto": "6663", + "name": "Reisekosten Arbeitnehmer Fahrtkosten", + "condition": "Employee travel, not owner" + } + ] + }, + "needs_beleg": true, + "ust_abzug": true, + "notes": "Distinction between Unternehmer (4673) and Arbeitnehmer (4663) depends on who travels" + } + ] +} +``` + +## API Design + +### 1. Kontenrahmen (Chart of Accounts) + +```python +from german_accounting import SKR03, SKR04 + +# Get account by number +konto = SKR03.get("4650") +konto.nummer # "4650" +konto.name # "Bewirtungskosten" +konto.klasse # 4 +konto.gruppe # "Betriebliche Aufwendungen" +konto.typ # "aufwand" | "ertrag" | "aktiv" | "passiv" +konto.ust_relevant # True +konto.steuerschluessel # [9, 8] +konto.skr04 # "6640" (cross-reference) +konto.notes # "Abzugsfähig zu 70%..." + +# Search accounts +results = SKR03.search("Reisekosten") +# Returns list of matching Konto objects + +# List all accounts in a Kontenklasse +klasse4 = SKR03.klasse(4) +# Returns all accounts in range 4000-4999 + +# Cross-reference +skr04_konto = SKR03.get("4650").to_skr04() +# Returns equivalent SKR04 Konto object + +# Check if account exists +SKR03.exists("4650") # True +SKR03.exists("9999") # False + +# List all Kontenklassen +for kl in SKR03.klassen(): + print(f"{kl.id}: {kl.name}") +``` + +### 2. MCC Mapping + +```python +from german_accounting import suggest_account, MCCMapper + +# Simple lookup +result = suggest_account(mcc="5812") +result.primary # AccountSuggestion(konto="4650", name="Bewirtungskosten", confidence="medium") +result.alternatives # [AccountSuggestion(konto="4654", ...), ...] +result.needs_beleg # True +result.ust_abzug # True +result.notes # "Could be Bewirtung (4650) or Aufmerksamkeit (4654)" + +# With SKR preference +result = suggest_account(mcc="5812", skr="SKR04") +result.primary.konto # "6640" (SKR04 equivalent) + +# Batch mapping +mapper = MCCMapper(skr="SKR03") +results = mapper.map_many([ + {"mcc": "5812", "amount": 47.50}, + {"mcc": "4121", "amount": 23.00}, + {"mcc": "5111", "amount": 12.99}, +]) + +# Get all MCC codes +all_mccs = MCCMapper.list_mccs() + +# Get all MCC codes mapped to a specific account +mccs_for_reise = MCCMapper.mccs_for_account("4673") +``` + +### 3. DATEV EXTF Export + +```python +from german_accounting import DatevExport +from datetime import date + +# Create export +export = DatevExport( + berater_nummer=1001, + mandanten_nummer=456, + wirtschaftsjahr_beginn=date(2026, 1, 1), + datum_von=date(2026, 4, 1), + datum_bis=date(2026, 4, 30), + skr="SKR03", + bezeichnung="Buchungen April 2026" +) + +# Add bookings +export.add_buchung( + betrag=47.50, + soll_haben="S", # S=Soll, H=Haben + konto="4650", + gegenkonto="1800", # Bank + belegdatum=date(2026, 4, 3), + buchungstext="Geschäftsessen Kunde Müller", + belegfeld1="RE-2026-042", + bu_schluessel="9" # 19% VSt +) + +# Validate before export +errors = export.validate() +# Returns list of ValidationError or empty list + +# Export to file +export.to_file("EXTF_Buchungsstapel_April2026.csv") + +# Export to string +csv_content = export.to_string() + +# Export to bytes +csv_bytes = export.to_bytes() +``` + +### 4. Buchungssatz (Booking Entry) + +```python +from german_accounting import Buchungssatz + +buchung = Buchungssatz( + betrag=1200.00, + soll_haben="S", + konto="8400", + gegenkonto="1800", + belegdatum=date(2026, 4, 3), + buchungstext="Software License", + belegfeld1="RE-2026-100", + bu_schluessel="9" +) + +# Validate individual booking +buchung.validate(skr="SKR03") +# Checks: konto exists in SKR03, gegenkonto exists, +# bu_schluessel is valid for this konto, etc. + +# Serialize +buchung.to_dict() +buchung.to_extf_row() +``` + +### 5. Tax / Steuerschlüssel + +```python +from german_accounting import Steuerschluessel, UStSatz + +# Get tax code info +st = Steuerschluessel.get(9) +st.code # 9 +st.name # "Vorsteuer 19%" +st.satz # 0.19 +st.typ # "vorsteuer" + +# Current USt rates +UStSatz.NORMAL # 0.19 +UStSatz.ERMAESSIGT # 0.07 + +# Calculate USt +from german_accounting import berechne_ust +netto, ust, brutto = berechne_ust(100.00, satz=0.19) +# netto=100.00, ust=19.00, brutto=119.00 + +netto, ust, brutto = berechne_ust(119.00, satz=0.19, brutto=True) +# netto=100.00, ust=19.00, brutto=119.00 +``` + +### 6. GoBD Validation + +```python +from german_accounting import validate_buchungssatz, validate_export + +# Validate a single entry +errors = validate_buchungssatz( + konto="4650", + gegenkonto="1800", + betrag=47.50, + bu_schluessel="9", + belegdatum=date(2026, 4, 3), + skr="SKR03" +) +# Returns: [] or [ValidationError("BU-Schlüssel 9 not valid for Konto 4650")] + +# Validate an entire export +errors = validate_export(export) +# Checks: +# - All required fields present +# - Dates within fiscal year +# - Konto/Gegenkonto exist in selected SKR +# - BU-Schlüssel valid for each Konto +# - No duplicate Belegnummern +# - Soll/Haben consistency +``` + +## Data Classes + +```python +@dataclass +class Konto: + nummer: str + name: str + klasse: int + gruppe: str + untergruppe: str | None + typ: Literal["aufwand", "ertrag", "aktiv", "passiv"] + ust_relevant: bool + steuerschluessel: list[int] + notes: str | None = None + + def to_skr04(self) -> "Konto": ... + def to_skr03(self) -> "Konto": ... + +@dataclass +class AccountSuggestion: + konto: str + name: str + confidence: Literal["high", "medium", "low"] + condition: str | None = None + +@dataclass +class MCCSuggestion: + mcc: str + mcc_name: str + mcc_category: str + primary: AccountSuggestion + alternatives: list[AccountSuggestion] + needs_beleg: bool + ust_abzug: bool + notes: str | None = None + +@dataclass +class ValidationError: + field: str + message: str + severity: Literal["error", "warning"] + code: str # e.g. "GOBD_001", "SKR_INVALID_KONTO" + +@dataclass +class Buchungssatz: + betrag: float + soll_haben: Literal["S", "H"] + konto: str + gegenkonto: str + belegdatum: date + buchungstext: str + belegfeld1: str | None = None + belegfeld2: str | None = None + bu_schluessel: str | None = None + kostenstelle1: str | None = None + kostenstelle2: str | None = None + + def validate(self, skr: str = "SKR03") -> list[ValidationError]: ... + def to_dict(self) -> dict: ... + def to_extf_row(self) -> str: ... +``` + +## EXTF Format Details + +The EXTF (Extern To Fibu) format is a semicolon-separated CSV with: +- Line 1: Header row with metadata (format version, consultant number, client number, fiscal year, date range, etc.) +- Line 2: Column headers +- Lines 3+: Data rows + +Key header fields: +- Field 1: "EXTF" (constant — identifies as external format) +- Field 2: Version number (currently 700) +- Field 3: Data category (21 = Buchungsstapel, 16 = Debitoren/Kreditoren) +- Field 4: Format name ("Buchungsstapel" or "Debitoren/Kreditoren") +- Field 5: Format version (currently 13 for Buchungsstapel) +- Field 8: Herkunft (origin identifier, 2 chars) +- Field 11: Berater-Nummer (consultant number) +- Field 12: Mandanten-Nummer (client number) +- Field 13: WJ-Beginn (fiscal year start, YYYYMMDD) +- Field 14: Sachkontenlänge (account number length, typically 4) +- Field 15: Datum von (date from, YYYYMMDD) +- Field 16: Datum bis (date to, YYYYMMDD) + +Encoding: UTF-8 with BOM (required by DATEV) +Line endings: \r\n (CRLF) +Decimal separator: comma (,) not dot (.) +Text delimiter: double quotes (") +Field delimiter: semicolon (;) + +## Versioning + +- Library version: SemVer (1.0.0, 1.1.0, etc.) +- Data version: Year-based (2026.1, 2026.2, etc.) — separate from lib version +- SKR data updates when DATEV publishes changes (typically annually) +- MCC mapping updates continuously via community contributions + +## Testing Strategy + +- Unit tests for all public API methods +- Validation tests with known-good EXTF files +- Round-trip tests: create EXTF → parse EXTF → compare +- SKR cross-reference tests: every SKR03 account with an SKR04 mapping must resolve correctly in both directions +- MCC mapping coverage: track % of MCC codes mapped and % with confidence "high" + +## Roadmap + +### v0.1.0 (MVP) +- SKR03 and SKR04 as structured JSON data +- Basic Konto lookup, search, and cross-reference +- MCC-to-SKR mapping (top 200 MCCs) +- Basic EXTF export (Buchungsstapel only) + +### v0.2.0 +- Full EXTF support (Buchungsstapel + Stammdaten) +- EXTF reader (parse existing EXTF files) +- GoBD validation +- Steuerschlüssel / BU-Schlüssel support + +### v0.3.0 +- Additional SKRs (SKR49 Vereine, SKR51 Kfz, etc.) +- Industry-specific MCC mappings (Handwerker, Gastro, etc.) +- ZUGFeRD/XRechnung basic support + +### v1.0.0 +- Stable API +- Comprehensive test coverage +- Full documentation +- Community-validated MCC mappings + +## License + +MIT — both code and data files. + +## Contributing + +MCC mapping contributions are especially welcome. Each contribution should include: +- The MCC code and name +- The suggested SKR03 and SKR04 account(s) +- Confidence level with justification +- Any conditions or alternatives +- Source or reasoning for the mapping diff --git a/mcc_skr_mapping.json b/mcc_skr_mapping.json new file mode 100644 index 0000000..74b0366 --- /dev/null +++ b/mcc_skr_mapping.json @@ -0,0 +1,3715 @@ +{ + "meta": { + "version": "2026.1", + "description": "Mapping from ISO 18245 MCC codes to SKR03/SKR04 accounts for German business accounting", + "confidence_levels": { + "high": "MCC determines account in >90% of cases for typical SME", + "medium": "MCC suggests most likely account but alternatives are common (30-50%)", + "low": "MCC is ambiguous — multiple equally valid accounts possible" + }, + "default_gegenkonto": "1200 (Bank) for SKR03, 1800 for SKR04", + "license": "MIT", + "status": "draft — contributions and corrections welcome", + "notes": "This mapping assumes a typical German SME (Einzelunternehmen, GmbH, UG). Industry-specific mappings may differ. Always confirm with Steuerberater for edge cases." + }, + "mappings": [ + { + "mcc": "0742", + "mcc_name": "Veterinary Services", + "category": "Professional Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "4946", + "condition": "If veterinary service is for business animal (e.g. guard dog)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "0763", + "mcc_name": "Agricultural Co-operatives", + "category": "Agriculture", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "0780", + "mcc_name": "Landscaping and Horticultural Services", + "category": "Services", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "4946", + "condition": "If contracted as Fremdleistung for client project" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1520", + "mcc_name": "General Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "3100", + "condition": "If subcontractor for client project" + }, + { + "konto": "0027", + "condition": "If capital expenditure on building" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1711", + "mcc_name": "Heating, Plumbing, A/C Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1731", + "mcc_name": "Electrical Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1740", + "mcc_name": "Masonry, Stonework, Tile Setting", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1750", + "mcc_name": "Carpentry Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1761", + "mcc_name": "Roofing, Siding, Sheet Metal", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "2741", + "mcc_name": "Miscellaneous Publishing and Printing", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4930", + "condition": "If printed office supplies" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "2791", + "mcc_name": "Typesetting, Plate Making", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "2842", + "mcc_name": "Specialty Cleaning, Polishing", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "high" + }, + "skr04_primary": "6335", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "3000-3350", + "mcc_name": "Airlines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "If employee travel, not owner" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Range covers all major airlines" + }, + { + "mcc": "3351-3500", + "mcc_name": "Hotels/Motels", + "category": "Travel", + "skr03": { + "primary": "4676", + "confidence": "high" + }, + "skr04_primary": "6680", + "alternatives": [ + { + "konto": "4666", + "condition": "Employee travel, not owner" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Hotel-specific MCC range. Distinction between Unternehmer (4676) and Arbeitnehmer (4666) depends on who travels." + }, + { + "mcc": "3501-3999", + "mcc_name": "Car Rental Agencies", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "high" + }, + "skr04_primary": "6570", + "alternatives": [ + { + "konto": "4673", + "condition": "If rented during business trip" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Range covers all major car rental companies" + }, + { + "mcc": "4011", + "mcc_name": "Railroads", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + }, + { + "konto": "4730", + "condition": "If freight transport" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4111", + "mcc_name": "Local/Suburban Commuter Passenger Transportation", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4112", + "mcc_name": "Passenger Railways", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4121", + "mcc_name": "Taxicabs/Limousines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4131", + "mcc_name": "Bus Lines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4214", + "mcc_name": "Motor Freight Carriers, Trucking", + "category": "Transportation", + "skr03": { + "primary": "4730", + "confidence": "high" + }, + "skr04_primary": "6730", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4215", + "mcc_name": "Courier Services", + "category": "Transportation", + "skr03": { + "primary": "4910", + "confidence": "high" + }, + "skr04_primary": "6800", + "alternatives": [ + { + "konto": "4730", + "condition": "If shipping goods to customers" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4225", + "mcc_name": "Public Warehousing and Storage", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4411", + "mcc_name": "Steamship/Cruise Lines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "medium" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4468", + "mcc_name": "Marinas", + "category": "Transportation", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4511", + "mcc_name": "Airlines, Air Carriers", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4722", + "mcc_name": "Travel Agencies/Tour Operators", + "category": "Travel", + "skr03": { + "primary": "4673", + "confidence": "medium" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4676", + "condition": "If hotel included" + }, + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4784", + "mcc_name": "Tolls/Bridge Fees", + "category": "Transportation", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [ + { + "konto": "4673", + "condition": "If during business trip" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4789", + "mcc_name": "Transportation Services, Not Elsewhere Classified", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "medium" + }, + "skr04_primary": "6673", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4812", + "mcc_name": "Telecommunication Equipment", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "high" + }, + "skr04_primary": "6805", + "alternatives": [ + { + "konto": "0410", + "condition": "If hardware purchase > 800€ net" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4814", + "mcc_name": "Telecommunication Services", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "high" + }, + "skr04_primary": "6805", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4816", + "mcc_name": "Computer Network/Information Services", + "category": "Technology", + "skr03": { + "primary": "4925", + "confidence": "high" + }, + "skr04_primary": "6815", + "alternatives": [ + { + "konto": "4969", + "condition": "If SaaS subscription" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4821", + "mcc_name": "Telegraph Services", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "high" + }, + "skr04_primary": "6805", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4829", + "mcc_name": "Wire Transfer Money Orders", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "4899", + "mcc_name": "Cable, Satellite, Pay Television/Radio", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "medium" + }, + "skr04_primary": "6805", + "alternatives": [ + { + "konto": "4900", + "condition": "If not directly business related" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4900", + "mcc_name": "Utilities — Electric, Gas, Water, Sanitary", + "category": "Utilities", + "skr03": { + "primary": "4240", + "confidence": "high" + }, + "skr04_primary": "6330", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5013", + "mcc_name": "Motor Vehicle Supplies and New Parts", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [ + { + "konto": "4540", + "condition": "If repair parts" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5021", + "mcc_name": "Office and Commercial Furniture", + "category": "Office", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "4930", + "condition": "If < 250€ net" + }, + { + "konto": "0480", + "condition": "If 250-800€ net (GWG)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5039", + "mcc_name": "Construction Materials", + "category": "Construction", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4260", + "condition": "If maintenance of own premises" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5044", + "mcc_name": "Photographic, Photocopy, Office Equipment", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "medium" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "0410", + "condition": "If equipment > 800€ net" + }, + { + "konto": "0480", + "condition": "If 250-800€ net (GWG)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5045", + "mcc_name": "Computers, Computer Peripherals, Software", + "category": "Technology", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "4969", + "condition": "If software only" + }, + { + "konto": "0480", + "condition": "If hardware 250-800€ (GWG)" + }, + { + "konto": "4930", + "condition": "If accessories < 250€" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5046", + "mcc_name": "Commercial Equipment, Not Elsewhere Classified", + "category": "Equipment", + "skr03": { + "primary": "0400", + "confidence": "medium" + }, + "skr04_primary": "0620", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5047", + "mcc_name": "Medical, Dental, Ophthalmic Equipment", + "category": "Medical Equipment", + "skr03": { + "primary": "0400", + "confidence": "medium" + }, + "skr04_primary": "0620", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5065", + "mcc_name": "Electrical Parts and Equipment", + "category": "Equipment", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4800", + "condition": "If for repairs" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5072", + "mcc_name": "Hardware, Equipment and Supplies", + "category": "Supplies", + "skr03": { + "primary": "4980", + "confidence": "high" + }, + "skr04_primary": "6845", + "alternatives": [ + { + "konto": "3400", + "condition": "If raw materials for production" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5094", + "mcc_name": "Precious Stones, Metals, Watches, Jewelry", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "low" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4635", + "condition": "If gift > 50€" + }, + { + "konto": "1800", + "condition": "If personal purchase (Privatentnahme)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5111", + "mcc_name": "Stationery, Office Supplies, Printing, Writing Paper", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5112", + "mcc_name": "Stationery Stores", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5131", + "mcc_name": "Piece Goods, Notions, Dry Goods", + "category": "Wholesale", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5137", + "mcc_name": "Uniforms, Commercial Clothing", + "category": "Retail", + "skr03": { + "primary": "4140", + "confidence": "medium" + }, + "skr04_primary": "6130", + "alternatives": [ + { + "konto": "4900", + "condition": "If general work clothing, not Berufsbekleidung" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Berufsbekleidung (work uniforms). Common for trades, gastro, medical." + }, + { + "mcc": "5139", + "mcc_name": "Commercial Footwear", + "category": "Retail", + "skr03": { + "primary": "4140", + "confidence": "medium" + }, + "skr04_primary": "6130", + "alternatives": [ + { + "konto": "4900", + "condition": "If general work shoes, not Sicherheitsschuhe" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Arbeitsschuhe/Sicherheitsschuhe. Part of Berufsbekleidung." + }, + { + "mcc": "5192", + "mcc_name": "Books, Periodicals, Newspapers", + "category": "Publishing", + "skr03": { + "primary": "4940", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4945", + "condition": "If training/educational material" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Books typically 7% USt in Germany" + }, + { + "mcc": "5193", + "mcc_name": "Florists Supplies, Nursery Stock, Flowers", + "category": "Retail", + "skr03": { + "primary": "4654", + "confidence": "medium" + }, + "skr04_primary": "6644", + "alternatives": [ + { + "konto": "4630", + "condition": "If gift to client < 50€" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5200", + "mcc_name": "Home Supply Warehouse Stores", + "category": "Retail", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "4980", + "condition": "If tools/small equipment" + }, + { + "konto": "1800", + "condition": "If personal (Privatentnahme)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5211", + "mcc_name": "Lumber, Building Materials Stores", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "3400", + "condition": "If materials for production" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5251", + "mcc_name": "Hardware Stores", + "category": "Retail", + "skr03": { + "primary": "4980", + "confidence": "medium" + }, + "skr04_primary": "6845", + "alternatives": [ + { + "konto": "4260", + "condition": "If for premises maintenance" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5261", + "mcc_name": "Nurseries, Lawn and Garden Supply", + "category": "Retail", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5300", + "mcc_name": "Wholesale Clubs", + "category": "Wholesale", + "skr03": { + "primary": "3400", + "confidence": "low" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4930", + "condition": "If office supplies" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5309", + "mcc_name": "Duty Free Stores", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "low" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5310", + "mcc_name": "Discount Stores", + "category": "Retail", + "skr03": { + "primary": "4930", + "confidence": "low" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5311", + "mcc_name": "Department Stores", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Very ambiguous — depends entirely on what was purchased" + }, + { + "mcc": "5331", + "mcc_name": "Variety Stores", + "category": "Retail", + "skr03": { + "primary": "4930", + "confidence": "low" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5399", + "mcc_name": "General Merchandise", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5411", + "mcc_name": "Grocery Stores, Supermarkets", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If non-deductible entertainment" + }, + { + "konto": "1800", + "condition": "If personal (Privatentnahme)" + }, + { + "konto": "3400", + "condition": "If ingredients for food business" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Highly ambiguous. Purpose determines account." + }, + { + "mcc": "5422", + "mcc_name": "Freezer and Locker Meat Provisioners", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "3400", + "condition": "If for food business" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5441", + "mcc_name": "Candy, Nut, Confectionery Stores", + "category": "Food", + "skr03": { + "primary": "4630", + "confidence": "medium" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4654", + "condition": "If internal team treats" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5451", + "mcc_name": "Dairy Products Stores", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "3400", + "condition": "If for food business" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5462", + "mcc_name": "Bakeries", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If for office/team" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5499", + "mcc_name": "Miscellaneous Food Stores", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5511", + "mcc_name": "Car and Truck Dealers (New and Used)", + "category": "Automotive", + "skr03": { + "primary": "0320", + "confidence": "medium" + }, + "skr04_primary": "0520", + "alternatives": [ + { + "konto": "4530", + "condition": "If parts/accessories only" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Major purchase — likely Anlagevermögen" + }, + { + "mcc": "5521", + "mcc_name": "Used Car Dealers", + "category": "Automotive", + "skr03": { + "primary": "0320", + "confidence": "medium" + }, + "skr04_primary": "0520", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5531", + "mcc_name": "Auto and Home Supply Stores", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5532", + "mcc_name": "Automotive Tire Stores", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5533", + "mcc_name": "Automotive Parts, Accessories Stores", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5541", + "mcc_name": "Service Stations (Fuel)", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5542", + "mcc_name": "Automated Fuel Dispensers", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5551", + "mcc_name": "Boat Dealers", + "category": "Equipment", + "skr03": { + "primary": "0400", + "confidence": "low" + }, + "skr04_primary": "0620", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5571", + "mcc_name": "Motorcycle Shops and Dealers", + "category": "Automotive", + "skr03": { + "primary": "0320", + "confidence": "low" + }, + "skr04_primary": "0520", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5599", + "mcc_name": "Miscellaneous Automotive Dealers", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "medium" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5611", + "mcc_name": "Men's Clothing Stores", + "category": "Clothing", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal (Privatentnahme)" + }, + { + "konto": "4140", + "condition": "If work uniforms" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Clothing is generally not deductible unless clearly work-only (uniform, safety gear)" + }, + { + "mcc": "5621", + "mcc_name": "Women's Clothing Stores", + "category": "Clothing", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Same as 5611" + }, + { + "mcc": "5641", + "mcc_name": "Children's and Infants' Wear Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false, + "notes": "Almost always personal (Privatentnahme)" + }, + { + "mcc": "5651", + "mcc_name": "Family Clothing Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "medium" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If work uniforms" + } + ], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "5655", + "mcc_name": "Sports and Riding Apparel Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5661", + "mcc_name": "Shoe Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If safety shoes for work" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5699", + "mcc_name": "Miscellaneous Apparel and Accessory Shops", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "medium" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5712", + "mcc_name": "Furniture, Home Furnishings", + "category": "Furnishings", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5722", + "mcc_name": "Household Appliance Stores", + "category": "Furnishings", + "skr03": { + "primary": "0410", + "confidence": "low" + }, + "skr04_primary": "0630", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5732", + "mcc_name": "Electronics Stores", + "category": "Technology", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + }, + { + "konto": "4930", + "condition": "If small accessories < 250€" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5733", + "mcc_name": "Music Stores, Instruments, Pianos", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "0400", + "condition": "If for music business" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5734", + "mcc_name": "Computer Software Stores", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "high" + }, + "skr04_primary": "6838", + "alternatives": [ + { + "konto": "0135", + "condition": "If perpetual license > 800€" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5735", + "mcc_name": "Record Stores", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5811", + "mcc_name": "Caterers", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "high" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If non-deductible portion" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Bewirtungsbeleg with attendees required" + }, + { + "mcc": "5812", + "mcc_name": "Eating Places, Restaurants", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "medium" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4674", + "condition": "If meal during business trip (Verpflegungsmehraufwand)" + }, + { + "konto": "4654", + "condition": "If non-deductible" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Bewirtungsbeleg required for 4650. Trip meal uses Pauschale." + }, + { + "mcc": "5813", + "mcc_name": "Bars, Cocktail Lounges, Nightclubs", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "medium" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If non-deductible" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5814", + "mcc_name": "Fast Food Restaurants", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "medium" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4674", + "condition": "If during business trip" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5815", + "mcc_name": "Digital Goods: Media, Books, Movies, Music", + "category": "Technology", + "skr03": { + "primary": "4940", + "confidence": "medium" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "4969", + "condition": "If software/streaming subscription, not book/media" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "7% USt for e-books (BU 2), 19% for streaming. Distinguish Bücher (4940) from Software (4969)." + }, + { + "mcc": "5816", + "mcc_name": "Digital Goods: Games", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Almost always personal use. If used for business (game studio research), use 4969." + }, + { + "mcc": "5817", + "mcc_name": "Digital Goods: Applications (SaaS)", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "high" + }, + "skr04_primary": "6840", + "alternatives": [ + { + "konto": "4925", + "condition": "If internet/cloud infrastructure (AWS, GCP)" + }, + { + "konto": "4806", + "condition": "If directly attributable to specific Fremdleistung" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Covers SaaS subscriptions: GitHub, Figma, Notion, Slack, Jira, Zoom, etc. Most common MCC for tech SME expenses." + }, + { + "mcc": "5818", + "mcc_name": "Digital Goods: Large Digital Goods Merchant", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "low" + }, + "skr04_primary": "6840", + "alternatives": [ + { + "konto": "4940", + "condition": "If books/publications" + }, + { + "konto": "1800", + "condition": "If personal app purchase" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Apple App Store, Google Play. Low confidence because purchases are mixed business/personal." + }, + { + "mcc": "5912", + "mcc_name": "Drug Stores, Pharmacies", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4946", + "condition": "If first aid supplies for office" + } + ], + "needs_beleg": false, + "ust_abzug": false, + "notes": "Almost always personal" + }, + { + "mcc": "5921", + "mcc_name": "Package Stores — Beer, Wine, Liquor", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "medium" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4650", + "condition": "If for client entertainment" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5931", + "mcc_name": "Used Merchandise and Secondhand Stores", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5941", + "mcc_name": "Sporting Goods Stores", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company sports equipment for employees" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5942", + "mcc_name": "Book Stores", + "category": "Publishing", + "skr03": { + "primary": "4940", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4945", + "condition": "If educational/training" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Books typically 7% USt" + }, + { + "mcc": "5943", + "mcc_name": "Stationery, Office, School Supply Stores", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5944", + "mcc_name": "Jewelry, Watch, Clock, Silverware Stores", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "low" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5945", + "mcc_name": "Hobby, Toy, Game Shops", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5946", + "mcc_name": "Camera and Photographic Supply Stores", + "category": "Technology", + "skr03": { + "primary": "0410", + "confidence": "medium" + }, + "skr04_primary": "0630", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + }, + { + "konto": "4930", + "condition": "If small accessories" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5947", + "mcc_name": "Gift, Card, Novelty, Souvenir Shops", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "medium" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4635", + "condition": "If gift > 50€" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5964", + "mcc_name": "Direct Marketing — Catalog Merchant", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5965", + "mcc_name": "Direct Marketing — Combination Catalog", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5967", + "mcc_name": "Direct Marketing — Inbound Teleservices", + "category": "Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5968", + "mcc_name": "Direct Marketing — Subscription", + "category": "Services", + "skr03": { + "primary": "4940", + "confidence": "medium" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4969", + "condition": "If digital subscription/SaaS" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5969", + "mcc_name": "Direct Marketing — Other", + "category": "Services", + "skr03": { + "primary": "4600", + "confidence": "low" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5970", + "mcc_name": "Artist's Supply and Craft Shops", + "category": "Retail", + "skr03": { + "primary": "3400", + "confidence": "low" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4930", + "condition": "If office/presentation materials" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5977", + "mcc_name": "Cosmetic Stores", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5983", + "mcc_name": "Fuel Dealers", + "category": "Utilities", + "skr03": { + "primary": "4230", + "confidence": "high" + }, + "skr04_primary": "6325", + "alternatives": [ + { + "konto": "4530", + "condition": "If vehicle fuel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5999", + "mcc_name": "Miscellaneous and Specialty Retail Stores", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "6010", + "mcc_name": "Financial Institutions — Manual Cash Disbursements", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Kontoauszug serves as Beleg." + }, + { + "mcc": "6011", + "mcc_name": "Financial Institutions — Automated Cash Disbursements (ATM)", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "ATM fees are Nebenkosten des Geldverkehrs Kontoauszug serves as Beleg." + }, + { + "mcc": "6012", + "mcc_name": "Financial Institutions — Merchandise and Services", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6051", + "mcc_name": "Non-Financial Institutions — Foreign Currency, Money Orders", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6211", + "mcc_name": "Security Brokers/Dealers", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "medium" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6300", + "mcc_name": "Insurance Sales, Underwriting, Premiums", + "category": "Insurance", + "skr03": { + "primary": "4360", + "confidence": "high" + }, + "skr04_primary": "6400", + "alternatives": [ + { + "konto": "4520", + "condition": "If Kfz-Versicherung" + } + ], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Insurance premiums are VAT-exempt in Germany" + }, + { + "mcc": "6399", + "mcc_name": "Insurance — Not Elsewhere Classified", + "category": "Insurance", + "skr03": { + "primary": "4360", + "confidence": "medium" + }, + "skr04_primary": "6400", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6513", + "mcc_name": "Real Estate Agents and Managers — Rentals", + "category": "Real Estate", + "skr03": { + "primary": "4210", + "confidence": "high" + }, + "skr04_primary": "6310", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7011", + "mcc_name": "Lodging — Hotels, Motels, Resorts", + "category": "Travel", + "skr03": { + "primary": "4676", + "confidence": "high" + }, + "skr04_primary": "6680", + "alternatives": [ + { + "konto": "4666", + "condition": "If employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Hotel room: 7% USt. Additional services (breakfast, minibar): 19% USt" + }, + { + "mcc": "7012", + "mcc_name": "Timeshares", + "category": "Travel", + "skr03": { + "primary": "4676", + "confidence": "medium" + }, + "skr04_primary": "6680", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7032", + "mcc_name": "Sporting, Recreational Camps", + "category": "Recreation", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company team event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7210", + "mcc_name": "Laundry, Cleaning, Garment Services", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "medium" + }, + "skr04_primary": "6335", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7211", + "mcc_name": "Laundry Services — Family and Commercial", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "medium" + }, + "skr04_primary": "6335", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7216", + "mcc_name": "Dry Cleaners", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7230", + "mcc_name": "Barber and Beauty Shops", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7251", + "mcc_name": "Shoe Repair, Hat Cleaning", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7261", + "mcc_name": "Funeral Services, Crematories", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7273", + "mcc_name": "Dating and Escort Services", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7276", + "mcc_name": "Tax Preparation Services", + "category": "Professional Services", + "skr03": { + "primary": "4955", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "4950", + "condition": "If general legal/tax advice" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7277", + "mcc_name": "Counseling Services", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "medium" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4945", + "condition": "If coaching/training" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7278", + "mcc_name": "Buying/Shopping Services", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7296", + "mcc_name": "Clothing Rental", + "category": "Services", + "skr03": { + "primary": "4960", + "confidence": "medium" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7297", + "mcc_name": "Massage Parlors", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7298", + "mcc_name": "Health and Beauty Spas", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company wellness for employees" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7299", + "mcc_name": "Miscellaneous Recreation Services", + "category": "Services", + "skr03": { + "primary": "4210", + "confidence": "medium" + }, + "skr04_primary": "6310", + "alternatives": [ + { + "konto": "4900", + "condition": "If one-time service, not recurring space rental" + }, + { + "konto": "1800", + "condition": "If personal recreation" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Includes coworking spaces (WeWork, Spaces). For recurring coworking, use Miete (4210). For events/recreation, check business purpose." + }, + { + "mcc": "7311", + "mcc_name": "Advertising Services", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "high" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7321", + "mcc_name": "Consumer Credit Reporting Agencies", + "category": "Business Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7333", + "mcc_name": "Commercial Photography, Art, Graphics", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "high" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4946", + "condition": "If for client project (Fremdleistung)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7338", + "mcc_name": "Quick Copy, Reproduction, Blueprinting", + "category": "Business Services", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7339", + "mcc_name": "Stenographic and Secretarial Support Services", + "category": "Business Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7342", + "mcc_name": "Exterminating and Disinfecting Services", + "category": "Services", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7349", + "mcc_name": "Cleaning, Maintenance, Janitorial Services", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "high" + }, + "skr04_primary": "6335", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7361", + "mcc_name": "Employment Agencies, Temporary Help", + "category": "Business Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [ + { + "konto": "4190", + "condition": "If treated as Aushilfslöhne" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7372", + "mcc_name": "Computer Programming, Data Processing", + "category": "Technology", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [ + { + "konto": "4969", + "condition": "If SaaS/software license" + }, + { + "konto": "3100", + "condition": "If subcontracted development for client" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7375", + "mcc_name": "Information Retrieval Services", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "medium" + }, + "skr04_primary": "6838", + "alternatives": [ + { + "konto": "4946", + "condition": "If one-time service, not subscription" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7379", + "mcc_name": "Computer Maintenance and Repair", + "category": "Technology", + "skr03": { + "primary": "4805", + "confidence": "high" + }, + "skr04_primary": "6475", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7392", + "mcc_name": "Management, Consulting, Public Relations", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "3100", + "condition": "If subcontracted for client project" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7393", + "mcc_name": "Protective and Security Services", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7394", + "mcc_name": "Equipment, Tool, Furniture Rental and Leasing", + "category": "Services", + "skr03": { + "primary": "4960", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7395", + "mcc_name": "Photofinishing Laboratories, Photo Developing", + "category": "Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4930", + "condition": "If ID photos or similar" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7399", + "mcc_name": "Business Services — Not Elsewhere Classified", + "category": "Business Services", + "skr03": { + "primary": "4946", + "confidence": "medium" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7512", + "mcc_name": "Automobile Rental Agency", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "high" + }, + "skr04_primary": "6570", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7513", + "mcc_name": "Truck and Utility Trailer Rentals", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "high" + }, + "skr04_primary": "6570", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7519", + "mcc_name": "Motor Home and Recreational Vehicle Rentals", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "medium" + }, + "skr04_primary": "6570", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal vacation" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7523", + "mcc_name": "Parking Lots, Garages", + "category": "Transportation", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [ + { + "konto": "4673", + "condition": "If during business trip" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7531", + "mcc_name": "Automotive Body Repair Shops", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7534", + "mcc_name": "Tire Re-treading and Repair Shops", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7535", + "mcc_name": "Automotive Paint Shops", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7538", + "mcc_name": "Automotive Service Shops", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7542", + "mcc_name": "Car Washes", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7549", + "mcc_name": "Towing Services", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7622", + "mcc_name": "Electronics Repair Shops", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "high" + }, + "skr04_primary": "6460", + "alternatives": [ + { + "konto": "4805", + "condition": "If IT equipment repair" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7623", + "mcc_name": "A/C, Refrigeration Repair", + "category": "Services", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7629", + "mcc_name": "Electrical/Small Appliance Repair", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "high" + }, + "skr04_primary": "6460", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7631", + "mcc_name": "Watch, Clock, Jewelry Repair", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7641", + "mcc_name": "Furniture Repair, Refinishing", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "medium" + }, + "skr04_primary": "6460", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal furniture" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7699", + "mcc_name": "Miscellaneous Repair Shops", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "medium" + }, + "skr04_primary": "6460", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7829", + "mcc_name": "Motion Picture/Video Tape Production and Distribution", + "category": "Entertainment", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4946", + "condition": "If production service for client" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7832", + "mcc_name": "Motion Picture Theaters", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7841", + "mcc_name": "Video Tape Rental Stores", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7911", + "mcc_name": "Dance Halls, Schools, Studios", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7922", + "mcc_name": "Theatrical Producers, Ticket Agencies", + "category": "Entertainment", + "skr03": { + "primary": "4640", + "confidence": "medium" + }, + "skr04_primary": "6630", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7929", + "mcc_name": "Bands, Orchestras, Entertainment", + "category": "Entertainment", + "skr03": { + "primary": "4640", + "confidence": "medium" + }, + "skr04_primary": "6630", + "alternatives": [ + { + "konto": "4946", + "condition": "If hired for company event" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7932", + "mcc_name": "Billiard/Pool Establishments", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7941", + "mcc_name": "Athletic Fields, Commercial Sports", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company team event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7991", + "mcc_name": "Tourist Attractions and Exhibits", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7992", + "mcc_name": "Golf Courses — Public", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7993", + "mcc_name": "Video Amusement Game Supplies", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7994", + "mcc_name": "Video Game Arcades", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7995", + "mcc_name": "Gambling", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false, + "notes": "Never deductible as business expense" + }, + { + "mcc": "7996", + "mcc_name": "Amusement Parks, Carnivals", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7997", + "mcc_name": "Membership Clubs, Country Clubs", + "category": "Entertainment", + "skr03": { + "primary": "4380", + "confidence": "medium" + }, + "skr04_primary": "6420", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Club memberships often non-deductible unless clearly business-related" + }, + { + "mcc": "7998", + "mcc_name": "Aquariums, Seaquariums, Dolphinariums", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7999", + "mcc_name": "Recreation Services — Not Elsewhere Classified", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8011", + "mcc_name": "Doctors", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4946", + "condition": "If occupational health for employees (Arbeitsmedizin)" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8021", + "mcc_name": "Dentists, Orthodontists", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8031", + "mcc_name": "Osteopaths", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8041", + "mcc_name": "Chiropractors", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8042", + "mcc_name": "Optometrists, Ophthalmologists", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8043", + "mcc_name": "Opticians, Optical Goods, Eyeglasses", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8049", + "mcc_name": "Podiatrists/Chiropodists", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8050", + "mcc_name": "Nursing/Personal Care Facilities", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8062", + "mcc_name": "Hospitals", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8071", + "mcc_name": "Medical and Dental Labs", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8099", + "mcc_name": "Medical Services, Health Practitioners", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4946", + "condition": "If Arbeitsmedizin" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8111", + "mcc_name": "Legal Services, Attorneys", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8211", + "mcc_name": "Elementary and Secondary Schools", + "category": "Education", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8220", + "mcc_name": "Colleges, Universities", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "medium" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal education" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Deductible only if directly business-related (Fortbildung, not Ausbildung)" + }, + { + "mcc": "8241", + "mcc_name": "Correspondence Schools", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "medium" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8244", + "mcc_name": "Business and Secretarial Schools", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8249", + "mcc_name": "Vocational/Trade Schools", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8299", + "mcc_name": "Educational Services — Not Elsewhere Classified", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "medium" + }, + "skr04_primary": "6830", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8351", + "mcc_name": "Child Day Care Services", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8398", + "mcc_name": "Charitable and Social Service Organizations", + "category": "Non-Profit", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Donations may be deductible separately (Spenden)" + }, + { + "mcc": "8641", + "mcc_name": "Civic, Social, Fraternal Associations", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "high" + }, + "skr04_primary": "6420", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8651", + "mcc_name": "Political Organizations", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "medium" + }, + "skr04_primary": "6420", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8661", + "mcc_name": "Religious Organizations", + "category": "Non-Profit", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8675", + "mcc_name": "Automobile Associations", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "high" + }, + "skr04_primary": "6420", + "alternatives": [ + { + "konto": "4520", + "condition": "If roadside assistance portion" + } + ], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8699", + "mcc_name": "Membership Organizations — Not Elsewhere Classified", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "medium" + }, + "skr04_primary": "6420", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8734", + "mcc_name": "Testing Laboratories", + "category": "Professional Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8742", + "mcc_name": "Management Consulting Services", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8911", + "mcc_name": "Architectural, Engineering, Surveying Services", + "category": "Professional Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [ + { + "konto": "4950", + "condition": "If advisory/consulting only" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8931", + "mcc_name": "Accounting, Auditing, Bookkeeping Services", + "category": "Professional Services", + "skr03": { + "primary": "4955", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "4957", + "condition": "If audit (Prüfungskosten)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8999", + "mcc_name": "Professional Services — Not Elsewhere Classified", + "category": "Professional Services", + "skr03": { + "primary": "4946", + "confidence": "medium" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "9211", + "mcc_name": "Court Costs, Including Alimony and Child Support", + "category": "Government", + "skr03": { + "primary": "4950", + "confidence": "medium" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal matter" + } + ], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "9222", + "mcc_name": "Fines", + "category": "Government", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Fines (Bußgelder) are generally not deductible as business expense ACHTUNG: Nicht abzugsfähig bei der Gewinnermittlung (§4 Abs.5 Nr.8 EStG). Muss bei der Steuererklärung hinzugerechnet werden." + }, + { + "mcc": "9223", + "mcc_name": "Bail and Bond Payments", + "category": "Government", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "9311", + "mcc_name": "Tax Payments — Government Agencies", + "category": "Government", + "skr03": { + "primary": "1780", + "confidence": "medium" + }, + "skr04_primary": "3820", + "alternatives": [ + { + "konto": "4320", + "condition": "If Gewerbesteuer" + }, + { + "konto": "2650", + "condition": "If Körperschaftsteuer" + } + ], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Account depends on type of tax paid" + }, + { + "mcc": "9399", + "mcc_name": "Government Services — Not Elsewhere Classified", + "category": "Government", + "skr03": { + "primary": "4390", + "confidence": "medium" + }, + "skr04_primary": "6430", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "9402", + "mcc_name": "Postal Services — Government Only", + "category": "Government", + "skr03": { + "primary": "4910", + "confidence": "high" + }, + "skr04_primary": "6800", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Deutsche Post postal services are VAT-exempt (§4 Nr.11b UStG)" + }, + { + "mcc": "9405", + "mcc_name": "Intra-Government Purchases", + "category": "Government", + "skr03": { + "primary": "4390", + "confidence": "low" + }, + "skr04_primary": "6430", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + } + ] +} \ No newline at end of file diff --git a/package-lock.json b/package-lock.json new file mode 100644 index 0000000..89cfb6f --- /dev/null +++ b/package-lock.json @@ -0,0 +1,2749 @@ +{ + "name": "german-accounting", + "version": "0.1.0", + "lockfileVersion": 3, + "requires": true, + "packages": { + "": { + "name": "german-accounting", + "version": "0.1.0", + "license": "MIT", + 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{ + ".": { + "types": "./dist/index.d.ts", + "import": "./dist/index.js", + "require": "./dist/index.cjs" + } + }, + "files": [ + "dist", + "src/data", + "schemas" + ], + "scripts": { + "build": "tsup", + "test": "vitest run", + "test:watch": "vitest", + "typecheck": "tsc --noEmit", + "lint": "tsc --noEmit" + }, + "devDependencies": { + "tsup": "^8.0.0", + "typescript": "^5.4.0", + "vitest": "^1.6.0" + } +} diff --git a/schemas/mcc_skr_mapping.schema.json b/schemas/mcc_skr_mapping.schema.json new file mode 100644 index 0000000..a35884f --- /dev/null +++ b/schemas/mcc_skr_mapping.schema.json @@ -0,0 +1,96 @@ +{ + "$schema": "https://json-schema.org/draft/2020-12/schema", + "$id": "https://github.com/german-accounting/mcc_skr_mapping.schema.json", + "title": "MCC to SKR Mapping", + "description": "ISO 18245 MCC codes mapped to SKR03/SKR04 account suggestions with confidence levels", + "type": "object", + "required": ["meta", "mappings"], + "additionalProperties": false, + "properties": { + "meta": { + "type": "object", + "required": ["version", "last_updated"], + "properties": { + "version": { "type": "string" }, + "last_updated": { "type": "string" }, + "description": { "type": "string" }, + "total_mappings": { "type": "integer" } + } + }, + "mappings": { + "type": "array", + "items": { "$ref": "#/$defs/MCCMapping" } + } + }, + "$defs": { + "MCCMapping": { + "type": "object", + "required": [ + "mcc", + "mcc_name", + "category", + "skr03", + "skr04_primary", + "alternatives", + "needs_beleg", + "ust_abzug" + ], + "additionalProperties": false, + "properties": { + "mcc": { + "type": "string", + "pattern": "^(\\d{4}|\\d{4}-\\d{4})$", + "description": "4-digit MCC code, or a range in the form START-END (e.g. 3000-3350)" + }, + "mcc_name": { "type": "string", "minLength": 1 }, + "category": { "type": "string", "minLength": 1 }, + "skr03": { + "type": "object", + "required": ["primary", "confidence"], + "additionalProperties": false, + "properties": { + "primary": { + "type": "string", + "pattern": "^\\d{4}$" + }, + "confidence": { + "type": "string", + "enum": ["high", "medium", "low"] + } + } + }, + "skr04_primary": { + "type": "string", + "pattern": "^\\d{4}$" + }, + "alternatives": { + "type": "array", + "items": { "$ref": "#/$defs/Alternative" } + }, + "needs_beleg": { "type": "boolean" }, + "ust_abzug": { "type": "boolean" }, + "notes": { + "oneOf": [ + { "type": "string" }, + { "type": "null" } + ] + } + } + }, + "Alternative": { + "type": "object", + "required": ["konto", "condition"], + "additionalProperties": false, + "properties": { + "konto": { + "type": "string", + "pattern": "^\\d{4}$" + }, + "condition": { + "type": "string", + "minLength": 1 + } + } + } + } +} diff --git a/schemas/skr03.schema.json b/schemas/skr03.schema.json new file mode 100644 index 0000000..10cc915 --- /dev/null +++ b/schemas/skr03.schema.json @@ -0,0 +1,76 @@ +{ + "$schema": "https://json-schema.org/draft/2020-12/schema", + "$id": "https://github.com/german-accounting/skr03.schema.json", + "title": "SKR03 Kontenrahmen", + "description": "German Standard Chart of Accounts (Standardkontenrahmen 03) with enriched metadata", + "type": "object", + "required": ["meta", "klassen", "konten"], + "additionalProperties": false, + "properties": { + "meta": { + "type": "object", + "required": ["version", "source", "last_updated"], + "properties": { + "version": { "type": "string" }, + "source": { "type": "string" }, + "last_updated": { "type": "string" }, + "description": { "type": "string" } + } + }, + "klassen": { + "type": "array", + "items": { + "type": "object", + "required": ["klasse", "name"], + "properties": { + "klasse": { "type": "integer", "minimum": 0, "maximum": 9 }, + "name": { "type": "string" } + } + } + }, + "konten": { + "type": "array", + "items": { "$ref": "#/$defs/Konto" } + } + }, + "$defs": { + "Konto": { + "type": "object", + "required": ["konto", "name", "klasse", "typ", "gruppe", "ust_relevant", "steuerschluessel"], + "additionalProperties": false, + "properties": { + "konto": { + "type": "string", + "pattern": "^\\d{4}$", + "description": "4-digit account number, zero-padded" + }, + "name": { "type": "string", "minLength": 1 }, + "klasse": { "type": "integer", "minimum": 0, "maximum": 9 }, + "typ": { + "type": "string", + "enum": ["aufwand", "ertrag", "aktiv", "passiv"] + }, + "gruppe": { "type": "string", "minLength": 1 }, + "untergruppe": { "type": "string" }, + "ust_relevant": { "type": "boolean" }, + "steuerschluessel": { + "type": "array", + "items": { "type": "integer" } + }, + "skr04": { + "oneOf": [ + { "type": "string", "pattern": "^\\d{4}$" }, + { "type": "null" } + ], + "description": "Cross-reference to the corresponding SKR04 account number" + }, + "notes": { + "oneOf": [ + { "type": "string" }, + { "type": "null" } + ] + } + } + } + } +} diff --git a/skr03.json b/skr03.json new file mode 100644 index 0000000..a76db16 --- /dev/null +++ b/skr03.json @@ -0,0 +1,3166 @@ +{ + "meta": { + "name": "SKR03", + "version": "2026.1", + "description": "Standardkontenrahmen 03 (Prozessgliederungsprinzip). Community-curated dataset.", + "gliederung": "Prozessgliederungsprinzip", + "source": "Curated from publicly available Kontenrahmen documentation. Not an official DATEV product.", + "license": "MIT", + "status": "draft — contributions and corrections welcome", + "sachkontenlaenge": 4 + }, + "klassen": [ + { + "id": 0, + "name": "Anlage- und Kapitalkonten", + "range": [ + 0, + 999 + ] + }, + { + "id": 1, + "name": "Finanz- und Privatkonten", + "range": [ + 1000, + 1999 + ] + }, + { + "id": 2, + "name": "Abgrenzungskonten", + "range": [ + 2000, + 2999 + ] + }, + { + "id": 3, + "name": "Wareneingangs- und Bestandskonten", + "range": [ + 3000, + 3999 + ] + }, + { + "id": 4, + "name": "Betriebliche Aufwendungen", + "range": [ + 4000, + 4999 + ] + }, + { + "id": 7, + "name": "Bestände an Erzeugnissen", + "range": [ + 7000, + 7999 + ] + }, + { + "id": 8, + "name": "Erlöskonten", + "range": [ + 8000, + 8999 + ] + }, + { + "id": 9, + "name": "Vortrags- und statistische Konten", + "range": [ + 9000, + 9999 + ] + } + ], + "konten": [ + { + "konto": "0001", + "name": "Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs", 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Derived from SKR03 cross-references.", + "gliederung": "Abschlussgliederungsprinzip", + "source": "Derived from skr03.json cross-references. Community-curated dataset.", + "license": "MIT", + "status": "draft — derived from SKR03, contributions and corrections welcome", + "sachkontenlaenge": 4 + }, + "klassen": [ + { + "id": 0, + "name": "Anlagevermögen", + "range": [ + 0, + 999 + ] + }, + { + "id": 1, + "name": "Umlaufvermögen", + "range": [ + 1000, + 1999 + ] + }, + { + "id": 2, + "name": "Eigenkapitalkonten", + "range": [ + 2000, + 2999 + ] + }, + { + "id": 3, + "name": "Fremdkapitalkonten", + "range": [ + 3000, + 3999 + ] + }, + { + "id": 4, + "name": "Betriebliche Erträge", + "range": [ + 4000, + 4999 + ] + }, + { + "id": 5, + "name": "Betriebliche Aufwendungen (Materialaufwand)", + "range": [ + 5000, + 5999 + ] + }, + { + "id": 6, + "name": "Betriebliche Aufwendungen (sonstige)", + "range": [ + 6000, + 6999 + ] + }, + { + "id": 7, + "name": "Weitere Erträge und Aufwendungen", + "range": [ + 7000, + 7999 + ] + }, + { + "id": 8, + "name": "Frei / Ergebniskonten", + "range": [ + 8000, + 8999 + ] + }, + { + "id": 9, + 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"steuerschluessel": [ + 9 + ], + "skr03": "4530" + }, + { + "konto": "6540", + "name": "Kfz-Versicherungen", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4520" + }, + { + "konto": "6545", + "name": "Kfz-Reparaturen", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4540" + }, + { + "konto": "6550", + "name": "Kfz-Mietleasing", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4550" + }, + { + "konto": "6570", + "name": "Fremdfahrzeuge", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4570" + }, + { + "konto": "6580", + "name": "Sonstige Fahrzeugkosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4580" + }, + { + "konto": "6600", + "name": "Werbekosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4600" + }, + { + "konto": "6610", + "name": "Werbekosten (abziehbar)", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4610" + }, + { + "konto": "6620", + "name": "Geschenke abziehbar ohne §37b EStG", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4630", + "notes": "Abziehbar bis 50€ pro Empfänger/Jahr (seit 2024)" + }, + { + "konto": "6625", + "name": "Geschenke nicht abziehbar ohne §37b EStG", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4635", + "notes": "Über 50€ pro Empfänger/Jahr" + }, + { + "konto": "6630", + "name": "Repräsentationskosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4640" + }, + { + "konto": "6640", + "name": "Bewirtungskosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4650", + "notes": "70% abziehbar (§4 Abs.5 Nr.2 EStG). Beleg mit Angabe der bewirteten Personen erforderlich" + }, + { + "konto": "6644", + "name": "Nicht abzugsfähige Bewirtungskosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4654" + }, + { + "konto": "6650", + "name": "Reisekosten Arbeitnehmer", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4660" + }, + { + "konto": "6660", + "name": "Reisekosten Arbeitnehmer Fahrtkosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4663" + }, + { + "konto": "6664", + "name": "Reisekosten Arbeitnehmer Verpflegung", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4664" + }, + { + "konto": "6668", + "name": "Reisekosten Arbeitnehmer Übernachtung", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9, + 8 + ], + "skr03": "4666" + }, + { + "konto": "6670", + "name": "Reisekosten Unternehmer", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4670" + }, + { + "konto": "6673", + "name": "Reisekosten Unternehmer Fahrtkosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4673" + }, + { + "konto": "6674", + "name": "Reisekosten Unternehmer Verpflegung", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4674" + }, + { + "konto": "6680", + "name": "Reisekosten Unternehmer Übernachtung", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9, + 8 + ], + "skr03": "4676" + }, + { + "konto": "6700", + "name": "Kosten der Warenabgabe", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4700" + }, + { + "konto": "6730", + "name": "Ausgangsfrachten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4730" + }, + { + "konto": "6740", + "name": "Verpackungsmaterial", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4710" + }, + { + "konto": "6780", + "name": "Aufwendungen für Gewährleistungen", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4750" + }, + { + "konto": "6800", + "name": "Porto", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4910" + }, + { + "konto": "6805", + "name": "Telefon", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4920" + }, + { + "konto": "6810", + "name": "Mobilfunk", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4921" + }, + { + "konto": "6815", + "name": "Internetkosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4925" + }, + { + "konto": "6820", + "name": "Bürobedarf", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4930" + }, + { + "konto": "6825", + "name": "Zeitschriften, Bücher", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 8 + ], + "skr03": "4940" + }, + { + "konto": "6827", + "name": "Abschluss- und Prüfungskosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4957" + }, + { + "konto": "6830", + "name": "Fortbildungskosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4945" + }, + { + "konto": "6835", + "name": "Fremdleistungen (Nicht-Wareneingang)", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4946" + }, + { + "konto": "6837", + "name": "Aufwendungen für die zeitlich befristete Überlassung von Rechten (Lizenzen, Konzessionen)", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4964" + }, + { + "konto": "6838", + "name": "Aufwendungen für Software (Nutzungsrechte)", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4969" + }, + { + "konto": "6845", + "name": "Werkzeuge und Kleingeräte", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4980" + }, + { + "konto": "6855", + "name": "Nebenkosten des Geldverkehrs", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4970" + }, + { + "konto": "6930", + "name": "Forderungsverluste", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2400" + }, + { + "konto": "7100", + "name": "Sonstige Zinsen und ähnliche Erträge", + "klasse": 7, + "typ": "ertrag", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2700" + }, + { + "konto": "7300", + "name": "Zinsen und ähnliche Aufwendungen", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2100" + }, + { + "konto": "7310", + "name": "Zinsaufwendungen für kurzfristige Verbindlichkeiten", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2110" + }, + { + "konto": "7320", + "name": "Zinsaufwendungen für langfristige Verbindlichkeiten", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2120" + }, + { + "konto": "7330", + "name": "Diskontaufwendungen", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2150" + }, + { + "konto": "7500", + "name": "Außerordentliche Aufwendungen", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2500" + }, + { + "konto": "7600", + "name": "Steuern vom Einkommen und Ertrag", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2600" + }, + { + "konto": "7610", + "name": "Körperschaftsteuer", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2650" + }, + { + "konto": "7680", + "name": "Sonstige Aufwendungen für betrieblich veranlasste Abgaben", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2300" + }, + { + "konto": "9000", + "name": "Saldenvorträge Sachkonten", + "klasse": 9, + "typ": "aktiv", + "gruppe": "Vortrags- und statistische Konten", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "9000" + }, + { + "konto": "9008", + "name": "Saldenvorträge Debitoren", + "klasse": 9, + "typ": "aktiv", + "gruppe": "Vortrags- und statistische Konten", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "9008" + }, + { + "konto": "9009", + "name": "Saldenvorträge Kreditoren", + "klasse": 9, + "typ": "passiv", + "gruppe": "Vortrags- und statistische Konten", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "9009" + } + ] +} \ No newline at end of file diff --git a/src/data/mcc_skr_mapping.json b/src/data/mcc_skr_mapping.json new file mode 100644 index 0000000..74b0366 --- /dev/null +++ b/src/data/mcc_skr_mapping.json @@ -0,0 +1,3715 @@ +{ + "meta": { + "version": "2026.1", + "description": "Mapping from ISO 18245 MCC codes to SKR03/SKR04 accounts for German business accounting", + "confidence_levels": { + "high": "MCC determines account in >90% of cases for typical SME", + "medium": "MCC suggests most likely account but alternatives are common (30-50%)", + "low": "MCC is ambiguous — multiple equally valid accounts possible" + }, + "default_gegenkonto": "1200 (Bank) for SKR03, 1800 for SKR04", + "license": "MIT", + "status": "draft — contributions and corrections welcome", + "notes": "This mapping assumes a typical German SME (Einzelunternehmen, GmbH, UG). Industry-specific mappings may differ. Always confirm with Steuerberater for edge cases." + }, + "mappings": [ + { + "mcc": "0742", + "mcc_name": "Veterinary Services", + "category": "Professional Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "4946", + "condition": "If veterinary service is for business animal (e.g. guard dog)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "0763", + "mcc_name": "Agricultural Co-operatives", + "category": "Agriculture", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "0780", + "mcc_name": "Landscaping and Horticultural Services", + "category": "Services", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "4946", + "condition": "If contracted as Fremdleistung for client project" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1520", + "mcc_name": "General Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "3100", + "condition": "If subcontractor for client project" + }, + { + "konto": "0027", + "condition": "If capital expenditure on building" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1711", + "mcc_name": "Heating, Plumbing, A/C Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1731", + "mcc_name": "Electrical Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1740", + "mcc_name": "Masonry, Stonework, Tile Setting", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1750", + "mcc_name": "Carpentry Contractors", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "1761", + "mcc_name": "Roofing, Siding, Sheet Metal", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "2741", + "mcc_name": "Miscellaneous Publishing and Printing", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4930", + "condition": "If printed office supplies" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "2791", + "mcc_name": "Typesetting, Plate Making", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "2842", + "mcc_name": "Specialty Cleaning, Polishing", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "high" + }, + "skr04_primary": "6335", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "3000-3350", + "mcc_name": "Airlines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "If employee travel, not owner" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Range covers all major airlines" + }, + { + "mcc": "3351-3500", + "mcc_name": "Hotels/Motels", + "category": "Travel", + "skr03": { + "primary": "4676", + "confidence": "high" + }, + "skr04_primary": "6680", + "alternatives": [ + { + "konto": "4666", + "condition": "Employee travel, not owner" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Hotel-specific MCC range. Distinction between Unternehmer (4676) and Arbeitnehmer (4666) depends on who travels." + }, + { + "mcc": "3501-3999", + "mcc_name": "Car Rental Agencies", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "high" + }, + "skr04_primary": "6570", + "alternatives": [ + { + "konto": "4673", + "condition": "If rented during business trip" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Range covers all major car rental companies" + }, + { + "mcc": "4011", + "mcc_name": "Railroads", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + }, + { + "konto": "4730", + "condition": "If freight transport" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4111", + "mcc_name": "Local/Suburban Commuter Passenger Transportation", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4112", + "mcc_name": "Passenger Railways", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4121", + "mcc_name": "Taxicabs/Limousines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4131", + "mcc_name": "Bus Lines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4214", + "mcc_name": "Motor Freight Carriers, Trucking", + "category": "Transportation", + "skr03": { + "primary": "4730", + "confidence": "high" + }, + "skr04_primary": "6730", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4215", + "mcc_name": "Courier Services", + "category": "Transportation", + "skr03": { + "primary": "4910", + "confidence": "high" + }, + "skr04_primary": "6800", + "alternatives": [ + { + "konto": "4730", + "condition": "If shipping goods to customers" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4225", + "mcc_name": "Public Warehousing and Storage", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4411", + "mcc_name": "Steamship/Cruise Lines", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "medium" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4468", + "mcc_name": "Marinas", + "category": "Transportation", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4511", + "mcc_name": "Airlines, Air Carriers", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "high" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4722", + "mcc_name": "Travel Agencies/Tour Operators", + "category": "Travel", + "skr03": { + "primary": "4673", + "confidence": "medium" + }, + "skr04_primary": "6673", + "alternatives": [ + { + "konto": "4676", + "condition": "If hotel included" + }, + { + "konto": "4663", + "condition": "Employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4784", + "mcc_name": "Tolls/Bridge Fees", + "category": "Transportation", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [ + { + "konto": "4673", + "condition": "If during business trip" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4789", + "mcc_name": "Transportation Services, Not Elsewhere Classified", + "category": "Transportation", + "skr03": { + "primary": "4673", + "confidence": "medium" + }, + "skr04_primary": "6673", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4812", + "mcc_name": "Telecommunication Equipment", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "high" + }, + "skr04_primary": "6805", + "alternatives": [ + { + "konto": "0410", + "condition": "If hardware purchase > 800€ net" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4814", + "mcc_name": "Telecommunication Services", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "high" + }, + "skr04_primary": "6805", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4816", + "mcc_name": "Computer Network/Information Services", + "category": "Technology", + "skr03": { + "primary": "4925", + "confidence": "high" + }, + "skr04_primary": "6815", + "alternatives": [ + { + "konto": "4969", + "condition": "If SaaS subscription" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4821", + "mcc_name": "Telegraph Services", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "high" + }, + "skr04_primary": "6805", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4829", + "mcc_name": "Wire Transfer Money Orders", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "4899", + "mcc_name": "Cable, Satellite, Pay Television/Radio", + "category": "Telecom", + "skr03": { + "primary": "4920", + "confidence": "medium" + }, + "skr04_primary": "6805", + "alternatives": [ + { + "konto": "4900", + "condition": "If not directly business related" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "4900", + "mcc_name": "Utilities — Electric, Gas, Water, Sanitary", + "category": "Utilities", + "skr03": { + "primary": "4240", + "confidence": "high" + }, + "skr04_primary": "6330", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5013", + "mcc_name": "Motor Vehicle Supplies and New Parts", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [ + { + "konto": "4540", + "condition": "If repair parts" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5021", + "mcc_name": "Office and Commercial Furniture", + "category": "Office", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "4930", + "condition": "If < 250€ net" + }, + { + "konto": "0480", + "condition": "If 250-800€ net (GWG)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5039", + "mcc_name": "Construction Materials", + "category": "Construction", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4260", + "condition": "If maintenance of own premises" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5044", + "mcc_name": "Photographic, Photocopy, Office Equipment", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "medium" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "0410", + "condition": "If equipment > 800€ net" + }, + { + "konto": "0480", + "condition": "If 250-800€ net (GWG)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5045", + "mcc_name": "Computers, Computer Peripherals, Software", + "category": "Technology", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "4969", + "condition": "If software only" + }, + { + "konto": "0480", + "condition": "If hardware 250-800€ (GWG)" + }, + { + "konto": "4930", + "condition": "If accessories < 250€" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5046", + "mcc_name": "Commercial Equipment, Not Elsewhere Classified", + "category": "Equipment", + "skr03": { + "primary": "0400", + "confidence": "medium" + }, + "skr04_primary": "0620", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5047", + "mcc_name": "Medical, Dental, Ophthalmic Equipment", + "category": "Medical Equipment", + "skr03": { + "primary": "0400", + "confidence": "medium" + }, + "skr04_primary": "0620", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5065", + "mcc_name": "Electrical Parts and Equipment", + "category": "Equipment", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4800", + "condition": "If for repairs" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5072", + "mcc_name": "Hardware, Equipment and Supplies", + "category": "Supplies", + "skr03": { + "primary": "4980", + "confidence": "high" + }, + "skr04_primary": "6845", + "alternatives": [ + { + "konto": "3400", + "condition": "If raw materials for production" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5094", + "mcc_name": "Precious Stones, Metals, Watches, Jewelry", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "low" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4635", + "condition": "If gift > 50€" + }, + { + "konto": "1800", + "condition": "If personal purchase (Privatentnahme)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5111", + "mcc_name": "Stationery, Office Supplies, Printing, Writing Paper", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5112", + "mcc_name": "Stationery Stores", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5131", + "mcc_name": "Piece Goods, Notions, Dry Goods", + "category": "Wholesale", + "skr03": { + "primary": "3400", + "confidence": "medium" + }, + "skr04_primary": "5400", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5137", + "mcc_name": "Uniforms, Commercial Clothing", + "category": "Retail", + "skr03": { + "primary": "4140", + "confidence": "medium" + }, + "skr04_primary": "6130", + "alternatives": [ + { + "konto": "4900", + "condition": "If general work clothing, not Berufsbekleidung" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Berufsbekleidung (work uniforms). Common for trades, gastro, medical." + }, + { + "mcc": "5139", + "mcc_name": "Commercial Footwear", + "category": "Retail", + "skr03": { + "primary": "4140", + "confidence": "medium" + }, + "skr04_primary": "6130", + "alternatives": [ + { + "konto": "4900", + "condition": "If general work shoes, not Sicherheitsschuhe" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Arbeitsschuhe/Sicherheitsschuhe. Part of Berufsbekleidung." + }, + { + "mcc": "5192", + "mcc_name": "Books, Periodicals, Newspapers", + "category": "Publishing", + "skr03": { + "primary": "4940", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4945", + "condition": "If training/educational material" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Books typically 7% USt in Germany" + }, + { + "mcc": "5193", + "mcc_name": "Florists Supplies, Nursery Stock, Flowers", + "category": "Retail", + "skr03": { + "primary": "4654", + "confidence": "medium" + }, + "skr04_primary": "6644", + "alternatives": [ + { + "konto": "4630", + "condition": "If gift to client < 50€" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5200", + "mcc_name": "Home Supply Warehouse Stores", + "category": "Retail", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "4980", + "condition": "If tools/small equipment" + }, + { + "konto": "1800", + "condition": "If personal (Privatentnahme)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5211", + "mcc_name": "Lumber, Building Materials Stores", + "category": "Construction", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [ + { + "konto": "3400", + "condition": "If materials for production" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5251", + "mcc_name": "Hardware Stores", + "category": "Retail", + "skr03": { + "primary": "4980", + "confidence": "medium" + }, + "skr04_primary": "6845", + "alternatives": [ + { + "konto": "4260", + "condition": "If for premises maintenance" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5261", + "mcc_name": "Nurseries, Lawn and Garden Supply", + "category": "Retail", + "skr03": { + "primary": "4260", + "confidence": "medium" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5300", + "mcc_name": "Wholesale Clubs", + "category": "Wholesale", + "skr03": { + "primary": "3400", + "confidence": "low" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4930", + "condition": "If office supplies" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5309", + "mcc_name": "Duty Free Stores", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "low" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5310", + "mcc_name": "Discount Stores", + "category": "Retail", + "skr03": { + "primary": "4930", + "confidence": "low" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5311", + "mcc_name": "Department Stores", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Very ambiguous — depends entirely on what was purchased" + }, + { + "mcc": "5331", + "mcc_name": "Variety Stores", + "category": "Retail", + "skr03": { + "primary": "4930", + "confidence": "low" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5399", + "mcc_name": "General Merchandise", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5411", + "mcc_name": "Grocery Stores, Supermarkets", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If non-deductible entertainment" + }, + { + "konto": "1800", + "condition": "If personal (Privatentnahme)" + }, + { + "konto": "3400", + "condition": "If ingredients for food business" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Highly ambiguous. Purpose determines account." + }, + { + "mcc": "5422", + "mcc_name": "Freezer and Locker Meat Provisioners", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "3400", + "condition": "If for food business" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5441", + "mcc_name": "Candy, Nut, Confectionery Stores", + "category": "Food", + "skr03": { + "primary": "4630", + "confidence": "medium" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4654", + "condition": "If internal team treats" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5451", + "mcc_name": "Dairy Products Stores", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "3400", + "condition": "If for food business" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5462", + "mcc_name": "Bakeries", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If for office/team" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5499", + "mcc_name": "Miscellaneous Food Stores", + "category": "Food", + "skr03": { + "primary": "4650", + "confidence": "low" + }, + "skr04_primary": "6640", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5511", + "mcc_name": "Car and Truck Dealers (New and Used)", + "category": "Automotive", + "skr03": { + "primary": "0320", + "confidence": "medium" + }, + "skr04_primary": "0520", + "alternatives": [ + { + "konto": "4530", + "condition": "If parts/accessories only" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Major purchase — likely Anlagevermögen" + }, + { + "mcc": "5521", + "mcc_name": "Used Car Dealers", + "category": "Automotive", + "skr03": { + "primary": "0320", + "confidence": "medium" + }, + "skr04_primary": "0520", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5531", + "mcc_name": "Auto and Home Supply Stores", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5532", + "mcc_name": "Automotive Tire Stores", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5533", + "mcc_name": "Automotive Parts, Accessories Stores", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5541", + "mcc_name": "Service Stations (Fuel)", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5542", + "mcc_name": "Automated Fuel Dispensers", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5551", + "mcc_name": "Boat Dealers", + "category": "Equipment", + "skr03": { + "primary": "0400", + "confidence": "low" + }, + "skr04_primary": "0620", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5571", + "mcc_name": "Motorcycle Shops and Dealers", + "category": "Automotive", + "skr03": { + "primary": "0320", + "confidence": "low" + }, + "skr04_primary": "0520", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5599", + "mcc_name": "Miscellaneous Automotive Dealers", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "medium" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5611", + "mcc_name": "Men's Clothing Stores", + "category": "Clothing", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal (Privatentnahme)" + }, + { + "konto": "4140", + "condition": "If work uniforms" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Clothing is generally not deductible unless clearly work-only (uniform, safety gear)" + }, + { + "mcc": "5621", + "mcc_name": "Women's Clothing Stores", + "category": "Clothing", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Same as 5611" + }, + { + "mcc": "5641", + "mcc_name": "Children's and Infants' Wear Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false, + "notes": "Almost always personal (Privatentnahme)" + }, + { + "mcc": "5651", + "mcc_name": "Family Clothing Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "medium" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If work uniforms" + } + ], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "5655", + "mcc_name": "Sports and Riding Apparel Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5661", + "mcc_name": "Shoe Stores", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If safety shoes for work" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5699", + "mcc_name": "Miscellaneous Apparel and Accessory Shops", + "category": "Clothing", + "skr03": { + "primary": "1800", + "confidence": "medium" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5712", + "mcc_name": "Furniture, Home Furnishings", + "category": "Furnishings", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5722", + "mcc_name": "Household Appliance Stores", + "category": "Furnishings", + "skr03": { + "primary": "0410", + "confidence": "low" + }, + "skr04_primary": "0630", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5732", + "mcc_name": "Electronics Stores", + "category": "Technology", + "skr03": { + "primary": "0420", + "confidence": "medium" + }, + "skr04_primary": "0640", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + }, + { + "konto": "4930", + "condition": "If small accessories < 250€" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5733", + "mcc_name": "Music Stores, Instruments, Pianos", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "0400", + "condition": "If for music business" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5734", + "mcc_name": "Computer Software Stores", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "high" + }, + "skr04_primary": "6838", + "alternatives": [ + { + "konto": "0135", + "condition": "If perpetual license > 800€" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5735", + "mcc_name": "Record Stores", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5811", + "mcc_name": "Caterers", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "high" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If non-deductible portion" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Bewirtungsbeleg with attendees required" + }, + { + "mcc": "5812", + "mcc_name": "Eating Places, Restaurants", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "medium" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4674", + "condition": "If meal during business trip (Verpflegungsmehraufwand)" + }, + { + "konto": "4654", + "condition": "If non-deductible" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Bewirtungsbeleg required for 4650. Trip meal uses Pauschale." + }, + { + "mcc": "5813", + "mcc_name": "Bars, Cocktail Lounges, Nightclubs", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "medium" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4654", + "condition": "If non-deductible" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5814", + "mcc_name": "Fast Food Restaurants", + "category": "Food Service", + "skr03": { + "primary": "4650", + "confidence": "medium" + }, + "skr04_primary": "6640", + "alternatives": [ + { + "konto": "4674", + "condition": "If during business trip" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5815", + "mcc_name": "Digital Goods: Media, Books, Movies, Music", + "category": "Technology", + "skr03": { + "primary": "4940", + "confidence": "medium" + }, + "skr04_primary": "6820", + "alternatives": [ + { + "konto": "4969", + "condition": "If software/streaming subscription, not book/media" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "7% USt for e-books (BU 2), 19% for streaming. Distinguish Bücher (4940) from Software (4969)." + }, + { + "mcc": "5816", + "mcc_name": "Digital Goods: Games", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Almost always personal use. If used for business (game studio research), use 4969." + }, + { + "mcc": "5817", + "mcc_name": "Digital Goods: Applications (SaaS)", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "high" + }, + "skr04_primary": "6840", + "alternatives": [ + { + "konto": "4925", + "condition": "If internet/cloud infrastructure (AWS, GCP)" + }, + { + "konto": "4806", + "condition": "If directly attributable to specific Fremdleistung" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Covers SaaS subscriptions: GitHub, Figma, Notion, Slack, Jira, Zoom, etc. Most common MCC for tech SME expenses." + }, + { + "mcc": "5818", + "mcc_name": "Digital Goods: Large Digital Goods Merchant", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "low" + }, + "skr04_primary": "6840", + "alternatives": [ + { + "konto": "4940", + "condition": "If books/publications" + }, + { + "konto": "1800", + "condition": "If personal app purchase" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Apple App Store, Google Play. Low confidence because purchases are mixed business/personal." + }, + { + "mcc": "5912", + "mcc_name": "Drug Stores, Pharmacies", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4946", + "condition": "If first aid supplies for office" + } + ], + "needs_beleg": false, + "ust_abzug": false, + "notes": "Almost always personal" + }, + { + "mcc": "5921", + "mcc_name": "Package Stores — Beer, Wine, Liquor", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "medium" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4650", + "condition": "If for client entertainment" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5931", + "mcc_name": "Used Merchandise and Secondhand Stores", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5941", + "mcc_name": "Sporting Goods Stores", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company sports equipment for employees" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5942", + "mcc_name": "Book Stores", + "category": "Publishing", + "skr03": { + "primary": "4940", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4945", + "condition": "If educational/training" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Books typically 7% USt" + }, + { + "mcc": "5943", + "mcc_name": "Stationery, Office, School Supply Stores", + "category": "Office", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5944", + "mcc_name": "Jewelry, Watch, Clock, Silverware Stores", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "low" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5945", + "mcc_name": "Hobby, Toy, Game Shops", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5946", + "mcc_name": "Camera and Photographic Supply Stores", + "category": "Technology", + "skr03": { + "primary": "0410", + "confidence": "medium" + }, + "skr04_primary": "0630", + "alternatives": [ + { + "konto": "0480", + "condition": "If 250-800€ (GWG)" + }, + { + "konto": "4930", + "condition": "If small accessories" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5947", + "mcc_name": "Gift, Card, Novelty, Souvenir Shops", + "category": "Retail", + "skr03": { + "primary": "4630", + "confidence": "medium" + }, + "skr04_primary": "6620", + "alternatives": [ + { + "konto": "4635", + "condition": "If gift > 50€" + }, + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5964", + "mcc_name": "Direct Marketing — Catalog Merchant", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5965", + "mcc_name": "Direct Marketing — Combination Catalog", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5967", + "mcc_name": "Direct Marketing — Inbound Teleservices", + "category": "Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5968", + "mcc_name": "Direct Marketing — Subscription", + "category": "Services", + "skr03": { + "primary": "4940", + "confidence": "medium" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4969", + "condition": "If digital subscription/SaaS" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5969", + "mcc_name": "Direct Marketing — Other", + "category": "Services", + "skr03": { + "primary": "4600", + "confidence": "low" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5970", + "mcc_name": "Artist's Supply and Craft Shops", + "category": "Retail", + "skr03": { + "primary": "3400", + "confidence": "low" + }, + "skr04_primary": "5400", + "alternatives": [ + { + "konto": "4930", + "condition": "If office/presentation materials" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5977", + "mcc_name": "Cosmetic Stores", + "category": "Retail", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "5983", + "mcc_name": "Fuel Dealers", + "category": "Utilities", + "skr03": { + "primary": "4230", + "confidence": "high" + }, + "skr04_primary": "6325", + "alternatives": [ + { + "konto": "4530", + "condition": "If vehicle fuel" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "5999", + "mcc_name": "Miscellaneous and Specialty Retail Stores", + "category": "Retail", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "6010", + "mcc_name": "Financial Institutions — Manual Cash Disbursements", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Kontoauszug serves as Beleg." + }, + { + "mcc": "6011", + "mcc_name": "Financial Institutions — Automated Cash Disbursements (ATM)", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "ATM fees are Nebenkosten des Geldverkehrs Kontoauszug serves as Beleg." + }, + { + "mcc": "6012", + "mcc_name": "Financial Institutions — Merchandise and Services", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6051", + "mcc_name": "Non-Financial Institutions — Foreign Currency, Money Orders", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "high" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6211", + "mcc_name": "Security Brokers/Dealers", + "category": "Financial", + "skr03": { + "primary": "4970", + "confidence": "medium" + }, + "skr04_primary": "6855", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6300", + "mcc_name": "Insurance Sales, Underwriting, Premiums", + "category": "Insurance", + "skr03": { + "primary": "4360", + "confidence": "high" + }, + "skr04_primary": "6400", + "alternatives": [ + { + "konto": "4520", + "condition": "If Kfz-Versicherung" + } + ], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Insurance premiums are VAT-exempt in Germany" + }, + { + "mcc": "6399", + "mcc_name": "Insurance — Not Elsewhere Classified", + "category": "Insurance", + "skr03": { + "primary": "4360", + "confidence": "medium" + }, + "skr04_primary": "6400", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "6513", + "mcc_name": "Real Estate Agents and Managers — Rentals", + "category": "Real Estate", + "skr03": { + "primary": "4210", + "confidence": "high" + }, + "skr04_primary": "6310", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7011", + "mcc_name": "Lodging — Hotels, Motels, Resorts", + "category": "Travel", + "skr03": { + "primary": "4676", + "confidence": "high" + }, + "skr04_primary": "6680", + "alternatives": [ + { + "konto": "4666", + "condition": "If employee travel" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Hotel room: 7% USt. Additional services (breakfast, minibar): 19% USt" + }, + { + "mcc": "7012", + "mcc_name": "Timeshares", + "category": "Travel", + "skr03": { + "primary": "4676", + "confidence": "medium" + }, + "skr04_primary": "6680", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7032", + "mcc_name": "Sporting, Recreational Camps", + "category": "Recreation", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company team event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7210", + "mcc_name": "Laundry, Cleaning, Garment Services", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "medium" + }, + "skr04_primary": "6335", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7211", + "mcc_name": "Laundry Services — Family and Commercial", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "medium" + }, + "skr04_primary": "6335", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7216", + "mcc_name": "Dry Cleaners", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7230", + "mcc_name": "Barber and Beauty Shops", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7251", + "mcc_name": "Shoe Repair, Hat Cleaning", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7261", + "mcc_name": "Funeral Services, Crematories", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7273", + "mcc_name": "Dating and Escort Services", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7276", + "mcc_name": "Tax Preparation Services", + "category": "Professional Services", + "skr03": { + "primary": "4955", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "4950", + "condition": "If general legal/tax advice" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7277", + "mcc_name": "Counseling Services", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "medium" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "4945", + "condition": "If coaching/training" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7278", + "mcc_name": "Buying/Shopping Services", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "low" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7296", + "mcc_name": "Clothing Rental", + "category": "Services", + "skr03": { + "primary": "4960", + "confidence": "medium" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7297", + "mcc_name": "Massage Parlors", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7298", + "mcc_name": "Health and Beauty Spas", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company wellness for employees" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7299", + "mcc_name": "Miscellaneous Recreation Services", + "category": "Services", + "skr03": { + "primary": "4210", + "confidence": "medium" + }, + "skr04_primary": "6310", + "alternatives": [ + { + "konto": "4900", + "condition": "If one-time service, not recurring space rental" + }, + { + "konto": "1800", + "condition": "If personal recreation" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Includes coworking spaces (WeWork, Spaces). For recurring coworking, use Miete (4210). For events/recreation, check business purpose." + }, + { + "mcc": "7311", + "mcc_name": "Advertising Services", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "high" + }, + "skr04_primary": "6600", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7321", + "mcc_name": "Consumer Credit Reporting Agencies", + "category": "Business Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7333", + "mcc_name": "Commercial Photography, Art, Graphics", + "category": "Business Services", + "skr03": { + "primary": "4600", + "confidence": "high" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4946", + "condition": "If for client project (Fremdleistung)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7338", + "mcc_name": "Quick Copy, Reproduction, Blueprinting", + "category": "Business Services", + "skr03": { + "primary": "4930", + "confidence": "high" + }, + "skr04_primary": "6820", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7339", + "mcc_name": "Stenographic and Secretarial Support Services", + "category": "Business Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7342", + "mcc_name": "Exterminating and Disinfecting Services", + "category": "Services", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7349", + "mcc_name": "Cleaning, Maintenance, Janitorial Services", + "category": "Services", + "skr03": { + "primary": "4250", + "confidence": "high" + }, + "skr04_primary": "6335", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7361", + "mcc_name": "Employment Agencies, Temporary Help", + "category": "Business Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [ + { + "konto": "4190", + "condition": "If treated as Aushilfslöhne" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7372", + "mcc_name": "Computer Programming, Data Processing", + "category": "Technology", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [ + { + "konto": "4969", + "condition": "If SaaS/software license" + }, + { + "konto": "3100", + "condition": "If subcontracted development for client" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7375", + "mcc_name": "Information Retrieval Services", + "category": "Technology", + "skr03": { + "primary": "4969", + "confidence": "medium" + }, + "skr04_primary": "6838", + "alternatives": [ + { + "konto": "4946", + "condition": "If one-time service, not subscription" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7379", + "mcc_name": "Computer Maintenance and Repair", + "category": "Technology", + "skr03": { + "primary": "4805", + "confidence": "high" + }, + "skr04_primary": "6475", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7392", + "mcc_name": "Management, Consulting, Public Relations", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "3100", + "condition": "If subcontracted for client project" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7393", + "mcc_name": "Protective and Security Services", + "category": "Services", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7394", + "mcc_name": "Equipment, Tool, Furniture Rental and Leasing", + "category": "Services", + "skr03": { + "primary": "4960", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7395", + "mcc_name": "Photofinishing Laboratories, Photo Developing", + "category": "Services", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4930", + "condition": "If ID photos or similar" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7399", + "mcc_name": "Business Services — Not Elsewhere Classified", + "category": "Business Services", + "skr03": { + "primary": "4946", + "confidence": "medium" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7512", + "mcc_name": "Automobile Rental Agency", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "high" + }, + "skr04_primary": "6570", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7513", + "mcc_name": "Truck and Utility Trailer Rentals", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "high" + }, + "skr04_primary": "6570", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7519", + "mcc_name": "Motor Home and Recreational Vehicle Rentals", + "category": "Transportation", + "skr03": { + "primary": "4570", + "confidence": "medium" + }, + "skr04_primary": "6570", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal vacation" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7523", + "mcc_name": "Parking Lots, Garages", + "category": "Transportation", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [ + { + "konto": "4673", + "condition": "If during business trip" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7531", + "mcc_name": "Automotive Body Repair Shops", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7534", + "mcc_name": "Tire Re-treading and Repair Shops", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7535", + "mcc_name": "Automotive Paint Shops", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7538", + "mcc_name": "Automotive Service Shops", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7542", + "mcc_name": "Car Washes", + "category": "Automotive", + "skr03": { + "primary": "4530", + "confidence": "high" + }, + "skr04_primary": "6530", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7549", + "mcc_name": "Towing Services", + "category": "Automotive", + "skr03": { + "primary": "4540", + "confidence": "high" + }, + "skr04_primary": "6545", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7622", + "mcc_name": "Electronics Repair Shops", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "high" + }, + "skr04_primary": "6460", + "alternatives": [ + { + "konto": "4805", + "condition": "If IT equipment repair" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7623", + "mcc_name": "A/C, Refrigeration Repair", + "category": "Services", + "skr03": { + "primary": "4260", + "confidence": "high" + }, + "skr04_primary": "6340", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7629", + "mcc_name": "Electrical/Small Appliance Repair", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "high" + }, + "skr04_primary": "6460", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7631", + "mcc_name": "Watch, Clock, Jewelry Repair", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7641", + "mcc_name": "Furniture Repair, Refinishing", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "medium" + }, + "skr04_primary": "6460", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal furniture" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7699", + "mcc_name": "Miscellaneous Repair Shops", + "category": "Services", + "skr03": { + "primary": "4800", + "confidence": "medium" + }, + "skr04_primary": "6460", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7829", + "mcc_name": "Motion Picture/Video Tape Production and Distribution", + "category": "Entertainment", + "skr03": { + "primary": "4600", + "confidence": "medium" + }, + "skr04_primary": "6600", + "alternatives": [ + { + "konto": "4946", + "condition": "If production service for client" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7832", + "mcc_name": "Motion Picture Theaters", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7841", + "mcc_name": "Video Tape Rental Stores", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7911", + "mcc_name": "Dance Halls, Schools, Studios", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7922", + "mcc_name": "Theatrical Producers, Ticket Agencies", + "category": "Entertainment", + "skr03": { + "primary": "4640", + "confidence": "medium" + }, + "skr04_primary": "6630", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7929", + "mcc_name": "Bands, Orchestras, Entertainment", + "category": "Entertainment", + "skr03": { + "primary": "4640", + "confidence": "medium" + }, + "skr04_primary": "6630", + "alternatives": [ + { + "konto": "4946", + "condition": "If hired for company event" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "7932", + "mcc_name": "Billiard/Pool Establishments", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7941", + "mcc_name": "Athletic Fields, Commercial Sports", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company team event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7991", + "mcc_name": "Tourist Attractions and Exhibits", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7992", + "mcc_name": "Golf Courses — Public", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4640", + "condition": "If client entertainment" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7993", + "mcc_name": "Video Amusement Game Supplies", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7994", + "mcc_name": "Video Game Arcades", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7995", + "mcc_name": "Gambling", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false, + "notes": "Never deductible as business expense" + }, + { + "mcc": "7996", + "mcc_name": "Amusement Parks, Carnivals", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7997", + "mcc_name": "Membership Clubs, Country Clubs", + "category": "Entertainment", + "skr03": { + "primary": "4380", + "confidence": "medium" + }, + "skr04_primary": "6420", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Club memberships often non-deductible unless clearly business-related" + }, + { + "mcc": "7998", + "mcc_name": "Aquariums, Seaquariums, Dolphinariums", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "7999", + "mcc_name": "Recreation Services — Not Elsewhere Classified", + "category": "Entertainment", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4140", + "condition": "If company event" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8011", + "mcc_name": "Doctors", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4946", + "condition": "If occupational health for employees (Arbeitsmedizin)" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8021", + "mcc_name": "Dentists, Orthodontists", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8031", + "mcc_name": "Osteopaths", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8041", + "mcc_name": "Chiropractors", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8042", + "mcc_name": "Optometrists, Ophthalmologists", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8043", + "mcc_name": "Opticians, Optical Goods, Eyeglasses", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8049", + "mcc_name": "Podiatrists/Chiropodists", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8050", + "mcc_name": "Nursing/Personal Care Facilities", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8062", + "mcc_name": "Hospitals", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8071", + "mcc_name": "Medical and Dental Labs", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8099", + "mcc_name": "Medical Services, Health Practitioners", + "category": "Health", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [ + { + "konto": "4946", + "condition": "If Arbeitsmedizin" + } + ], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8111", + "mcc_name": "Legal Services, Attorneys", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8211", + "mcc_name": "Elementary and Secondary Schools", + "category": "Education", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8220", + "mcc_name": "Colleges, Universities", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "medium" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal education" + } + ], + "needs_beleg": true, + "ust_abzug": true, + "notes": "Deductible only if directly business-related (Fortbildung, not Ausbildung)" + }, + { + "mcc": "8241", + "mcc_name": "Correspondence Schools", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "medium" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8244", + "mcc_name": "Business and Secretarial Schools", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8249", + "mcc_name": "Vocational/Trade Schools", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8299", + "mcc_name": "Educational Services — Not Elsewhere Classified", + "category": "Education", + "skr03": { + "primary": "4945", + "confidence": "medium" + }, + "skr04_primary": "6830", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8351", + "mcc_name": "Child Day Care Services", + "category": "Services", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8398", + "mcc_name": "Charitable and Social Service Organizations", + "category": "Non-Profit", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Donations may be deductible separately (Spenden)" + }, + { + "mcc": "8641", + "mcc_name": "Civic, Social, Fraternal Associations", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "high" + }, + "skr04_primary": "6420", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8651", + "mcc_name": "Political Organizations", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "medium" + }, + "skr04_primary": "6420", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8661", + "mcc_name": "Religious Organizations", + "category": "Non-Profit", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": false, + "ust_abzug": false + }, + { + "mcc": "8675", + "mcc_name": "Automobile Associations", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "high" + }, + "skr04_primary": "6420", + "alternatives": [ + { + "konto": "4520", + "condition": "If roadside assistance portion" + } + ], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8699", + "mcc_name": "Membership Organizations — Not Elsewhere Classified", + "category": "Membership", + "skr03": { + "primary": "4380", + "confidence": "medium" + }, + "skr04_primary": "6420", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "8734", + "mcc_name": "Testing Laboratories", + "category": "Professional Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8742", + "mcc_name": "Management Consulting Services", + "category": "Professional Services", + "skr03": { + "primary": "4950", + "confidence": "high" + }, + "skr04_primary": "6825", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8911", + "mcc_name": "Architectural, Engineering, Surveying Services", + "category": "Professional Services", + "skr03": { + "primary": "4946", + "confidence": "high" + }, + "skr04_primary": "6835", + "alternatives": [ + { + "konto": "4950", + "condition": "If advisory/consulting only" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8931", + "mcc_name": "Accounting, Auditing, Bookkeeping Services", + "category": "Professional Services", + "skr03": { + "primary": "4955", + "confidence": "high" + }, + "skr04_primary": "6830", + "alternatives": [ + { + "konto": "4957", + "condition": "If audit (Prüfungskosten)" + } + ], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "8999", + "mcc_name": "Professional Services — Not Elsewhere Classified", + "category": "Professional Services", + "skr03": { + "primary": "4946", + "confidence": "medium" + }, + "skr04_primary": "6835", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": true + }, + { + "mcc": "9211", + "mcc_name": "Court Costs, Including Alimony and Child Support", + "category": "Government", + "skr03": { + "primary": "4950", + "confidence": "medium" + }, + "skr04_primary": "6825", + "alternatives": [ + { + "konto": "1800", + "condition": "If personal matter" + } + ], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "9222", + "mcc_name": "Fines", + "category": "Government", + "skr03": { + "primary": "4900", + "confidence": "medium" + }, + "skr04_primary": "6300", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Fines (Bußgelder) are generally not deductible as business expense ACHTUNG: Nicht abzugsfähig bei der Gewinnermittlung (§4 Abs.5 Nr.8 EStG). Muss bei der Steuererklärung hinzugerechnet werden." + }, + { + "mcc": "9223", + "mcc_name": "Bail and Bond Payments", + "category": "Government", + "skr03": { + "primary": "1800", + "confidence": "high" + }, + "skr04_primary": "2100", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "9311", + "mcc_name": "Tax Payments — Government Agencies", + "category": "Government", + "skr03": { + "primary": "1780", + "confidence": "medium" + }, + "skr04_primary": "3820", + "alternatives": [ + { + "konto": "4320", + "condition": "If Gewerbesteuer" + }, + { + "konto": "2650", + "condition": "If Körperschaftsteuer" + } + ], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Account depends on type of tax paid" + }, + { + "mcc": "9399", + "mcc_name": "Government Services — Not Elsewhere Classified", + "category": "Government", + "skr03": { + "primary": "4390", + "confidence": "medium" + }, + "skr04_primary": "6430", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + }, + { + "mcc": "9402", + "mcc_name": "Postal Services — Government Only", + "category": "Government", + "skr03": { + "primary": "4910", + "confidence": "high" + }, + "skr04_primary": "6800", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false, + "notes": "Deutsche Post postal services are VAT-exempt (§4 Nr.11b UStG)" + }, + { + "mcc": "9405", + "mcc_name": "Intra-Government Purchases", + "category": "Government", + "skr03": { + "primary": "4390", + "confidence": "low" + }, + "skr04_primary": "6430", + "alternatives": [], + "needs_beleg": true, + "ust_abzug": false + } + ] +} \ No newline at end of file diff --git a/src/data/skr03.json b/src/data/skr03.json new file mode 100644 index 0000000..a76db16 --- /dev/null +++ b/src/data/skr03.json @@ -0,0 +1,3166 @@ +{ + "meta": { + "name": "SKR03", + "version": "2026.1", + "description": "Standardkontenrahmen 03 (Prozessgliederungsprinzip). Community-curated dataset.", + "gliederung": "Prozessgliederungsprinzip", + "source": "Curated from publicly available Kontenrahmen documentation. Not an official DATEV product.", + "license": "MIT", + "status": "draft — contributions and corrections welcome", + "sachkontenlaenge": 4 + }, + "klassen": [ + { + "id": 0, + "name": "Anlage- und Kapitalkonten", + "range": [ + 0, + 999 + ] + }, + { + "id": 1, + "name": "Finanz- und Privatkonten", + "range": [ + 1000, + 1999 + ] + }, + { + "id": 2, + "name": "Abgrenzungskonten", + "range": [ + 2000, + 2999 + ] + }, + { + "id": 3, + "name": "Wareneingangs- und Bestandskonten", + "range": [ + 3000, + 3999 + ] + }, + { + "id": 4, + "name": "Betriebliche Aufwendungen", + "range": [ + 4000, + 4999 + ] + }, + { + "id": 7, + "name": "Bestände an Erzeugnissen", + "range": [ + 7000, + 7999 + ] + }, + { + "id": 8, + "name": "Erlöskonten", + "range": [ + 8000, + 8999 + ] + }, + { + "id": 9, + "name": "Vortrags- und statistische Konten", + "range": [ + 9000, + 9999 + ] + } + ], + "konten": [ + { + "konto": "0001", + "name": "Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": null + }, + { + "konto": "0010", + "name": "Grundstücke, grundstücksgleiche Rechte", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0210" + }, + { + "konto": "0015", + "name": "Bauten auf eigenen Grundstücken", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0220" + }, + { + "konto": "0027", + "name": "Gebäude auf eigenen Grundstücken", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0240" + }, + { + "konto": "0030", + "name": "Grundstückseinrichtungen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0280" + }, + { + "konto": "0050", + "name": "Einbauten in fremde Grundstücke", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0290" + }, + { + "konto": "0070", + "name": "Geleistete Anzahlungen auf immaterielle Vermögensgegenstände", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0190" + }, + { + "konto": "0085", + "name": "Geschäfts- oder Firmenwert (entgeltlich erworben)", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0150" + }, + { + "konto": "0100", + "name": "Konzessionen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0100" + }, + { + "konto": "0110", + "name": "Gewerbliche Schutzrechte", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0110" + }, + { + "konto": "0115", + "name": "Ähnliche Rechte und Werte", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0115" + }, + { + "konto": "0120", + "name": "Lizenzen an gewerblichen Schutzrechten", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0120" + }, + { + "konto": "0135", + "name": "EDV-Software", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0135" + }, + { + "konto": "0150", + "name": "Geschäfts- oder Firmenwert", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0150" + }, + { + "konto": "0170", + "name": "Geleistete Anzahlungen auf immaterielle Vermögensgegenstände", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Immaterielle Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0190" + }, + { + "konto": "0200", + "name": "Technische Anlagen und Maschinen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0400" + }, + { + "konto": "0210", + "name": "Maschinen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0410" + }, + { + "konto": "0240", + "name": "Gebäude anderer Grundstücke", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0260" + }, + { + "konto": "0280", + "name": "Grundstücksgleiche Rechte", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0280" + }, + { + "konto": "0300", + "name": "Andere Anlagen, Betriebs- und Geschäftsausstattung", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0500" + }, + { + "konto": "0310", + "name": "Betriebsvorrichtungen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0510" + }, + { + "konto": "0320", + "name": "PKW", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen - Fahrzeuge", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0520" + }, + { + "konto": "0330", + "name": "Sonstige Transportmittel", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen - Fahrzeuge", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0540" + }, + { + "konto": "0340", + "name": "Sonstige Betriebs- und Geschäftsausstattung", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0580" + }, + { + "konto": "0350", + "name": "LKW", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen - Fahrzeuge", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0550" + }, + { + "konto": "0400", + "name": "Betriebsausstattung", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0620" + }, + { + "konto": "0410", + "name": "Geschäftsausstattung", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0630" + }, + { + "konto": "0420", + "name": "Büroeinrichtung", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0640" + }, + { + "konto": "0440", + "name": "Ladeneinrichtung", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0650" + }, + { + "konto": "0450", + "name": "Einbauten in fremde Grundstücke", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0660" + }, + { + "konto": "0480", + "name": "Geringwertige Wirtschaftsgüter (GWG)", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0670" + }, + { + "konto": "0485", + "name": "Sammelposten GWG (Pool)", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0675" + }, + { + "konto": "0490", + "name": "Geleistete Anzahlungen und Anlagen im Bau", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sachanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0690" + }, + { + "konto": "0500", + "name": "Anteile an Unternehmen, mit denen ein Beteiligungsverhältnis besteht", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Finanzanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0710" + }, + { + "konto": "0520", + "name": "Anteile an verbundenen Unternehmen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Finanzanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0700" + }, + { + "konto": "0540", + "name": "Wertpapiere des Anlagevermögens", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Finanzanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0740" + }, + { + "konto": "0550", + "name": "Beteiligungen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Finanzanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0730" + }, + { + "konto": "0560", + "name": "Langfristige Ausleihungen an verbundene Unternehmen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Finanzanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0750" + }, + { + "konto": "0580", + "name": "Ausleihungen an verbundene Unternehmen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Finanzanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0760" + }, + { + "konto": "0600", + "name": "Sonstige Vermögensgegenstände", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sonstige Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0800" + }, + { + "konto": "0610", + "name": "Rückdeckungsansprüche aus Lebensversicherungen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sonstige Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0810" + }, + { + "konto": "0631", + "name": "Mietkaution", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sonstige Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0830" + }, + { + "konto": "0650", + "name": "Kautionen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Sonstige Vermögensgegenstände", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0840" + }, + { + "konto": "0690", + "name": "Sonstige Ausleihungen", + "klasse": 0, + "typ": "aktiv", + "gruppe": "Finanzanlagen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "0790" + }, + { + "konto": "0700", + "name": "Pensionsrückstellungen", + "klasse": 0, + "typ": "passiv", + "gruppe": "Rückstellungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "3070" + }, + { + "konto": "0710", + "name": "Steuerrückstellungen", + "klasse": 0, + "typ": "passiv", + "gruppe": "Rückstellungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "3030" + }, + { + "konto": "0720", + "name": "Sonstige Rückstellungen", + "klasse": 0, + "typ": "passiv", + "gruppe": "Rückstellungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "3090" + }, + { + "konto": "0750", + "name": "Verbindlichkeiten gegenüber Kreditinstituten (langfristig)", + "klasse": 0, + "typ": "passiv", + "gruppe": "Verbindlichkeiten", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "3150" + }, + { + "konto": "0770", + "name": "Verbindlichkeiten aus Lieferungen und Leistungen (langfristig)", + "klasse": 0, + "typ": "passiv", + "gruppe": "Verbindlichkeiten", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "3300" + }, + { + "konto": "0790", + "name": "Sonstige Verbindlichkeiten (langfristig)", + "klasse": 0, + "typ": "passiv", + "gruppe": "Verbindlichkeiten", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "3500" + }, + { + "konto": "0800", + "name": "Gezeichnetes Kapital", + "klasse": 0, + "typ": "passiv", + "gruppe": "Eigenkapital", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "2900" + }, + { + "konto": "0810", + "name": "Gewinnvortrag", + "klasse": 0, + "typ": "passiv", + "gruppe": "Eigenkapital", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "2960" + }, + { + "konto": "0820", + 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Beleg mit Angabe der bewirteten Personen erforderlich" + }, + { + "konto": "4654", + "name": "Nicht abzugsfähige Bewirtungskosten", + "klasse": 4, + "typ": "aufwand", + "gruppe": "Werbung und Repräsentation", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr04": "6644" + }, + { + "konto": "4660", + "name": "Reisekosten Arbeitnehmer", + "klasse": 4, + "typ": "aufwand", + "gruppe": "Reisekosten", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "6650" + }, + { + "konto": "4663", + "name": "Reisekosten Arbeitnehmer Fahrtkosten", + "klasse": 4, + "typ": "aufwand", + "gruppe": "Reisekosten", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr04": "6660" + }, + { + "konto": "4664", + "name": "Reisekosten Arbeitnehmer Verpflegung", + "klasse": 4, + "typ": "aufwand", + "gruppe": "Reisekosten", + "ust_relevant": false, + "steuerschluessel": [], + "skr04": "6664" + }, + { + "konto": "4666", + "name": "Reisekosten Arbeitnehmer Übernachtung", + "klasse": 4, + 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Derived from SKR03 cross-references.", + "gliederung": "Abschlussgliederungsprinzip", + "source": "Derived from skr03.json cross-references. Community-curated dataset.", + "license": "MIT", + "status": "draft — derived from SKR03, contributions and corrections welcome", + "sachkontenlaenge": 4 + }, + "klassen": [ + { + "id": 0, + "name": "Anlagevermögen", + "range": [ + 0, + 999 + ] + }, + { + "id": 1, + "name": "Umlaufvermögen", + "range": [ + 1000, + 1999 + ] + }, + { + "id": 2, + "name": "Eigenkapitalkonten", + "range": [ + 2000, + 2999 + ] + }, + { + "id": 3, + "name": "Fremdkapitalkonten", + "range": [ + 3000, + 3999 + ] + }, + { + "id": 4, + "name": "Betriebliche Erträge", + "range": [ + 4000, + 4999 + ] + }, + { + "id": 5, + "name": "Betriebliche Aufwendungen (Materialaufwand)", + "range": [ + 5000, + 5999 + ] + }, + { + "id": 6, + "name": "Betriebliche Aufwendungen (sonstige)", + "range": [ + 6000, + 6999 + ] + }, + { + "id": 7, + "name": "Weitere Erträge und Aufwendungen", + "range": [ + 7000, + 7999 + ] + }, + { + "id": 8, + "name": "Frei / Ergebniskonten", + "range": [ + 8000, + 8999 + ] + }, + { + "id": 9, + 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"steuerschluessel": [ + 9 + ], + "skr03": "4530" + }, + { + "konto": "6540", + "name": "Kfz-Versicherungen", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4520" + }, + { + "konto": "6545", + "name": "Kfz-Reparaturen", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4540" + }, + { + "konto": "6550", + "name": "Kfz-Mietleasing", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4550" + }, + { + "konto": "6570", + "name": "Fremdfahrzeuge", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4570" + }, + { + "konto": "6580", + "name": "Sonstige Fahrzeugkosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": 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Beleg mit Angabe der bewirteten Personen erforderlich" + }, + { + "konto": "6644", + "name": "Nicht abzugsfähige Bewirtungskosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4654" + }, + { + "konto": "6650", + "name": "Reisekosten Arbeitnehmer", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4660" + }, + { + "konto": "6660", + "name": "Reisekosten Arbeitnehmer Fahrtkosten", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4663" + }, + { + "konto": "6664", + "name": "Reisekosten Arbeitnehmer Verpflegung", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4664" + }, + { + "konto": "6668", + "name": "Reisekosten 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"Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4964" + }, + { + "konto": "6838", + "name": "Aufwendungen für Software (Nutzungsrechte)", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4969" + }, + { + "konto": "6845", + "name": "Werkzeuge und Kleingeräte", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [ + 9 + ], + "skr03": "4980" + }, + { + "konto": "6855", + "name": "Nebenkosten des Geldverkehrs", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "4970" + }, + { + "konto": "6930", + "name": "Forderungsverluste", + "klasse": 6, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2400" + }, + { + "konto": "7100", + "name": "Sonstige Zinsen und ähnliche Erträge", + "klasse": 7, + "typ": "ertrag", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2700" + }, + { + "konto": "7300", + "name": "Zinsen und ähnliche Aufwendungen", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2100" + }, + { + "konto": "7310", + "name": "Zinsaufwendungen für kurzfristige Verbindlichkeiten", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2110" + }, + { + "konto": "7320", + "name": "Zinsaufwendungen für langfristige Verbindlichkeiten", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2120" + }, + { + "konto": "7330", + "name": "Diskontaufwendungen", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2150" + }, + { + "konto": "7500", + "name": "Außerordentliche Aufwendungen", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2500" + }, + { + "konto": "7600", + "name": "Steuern vom Einkommen und Ertrag", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2600" + }, + { + "konto": "7610", + "name": "Körperschaftsteuer", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2650" + }, + { + "konto": "7680", + "name": "Sonstige Aufwendungen für betrieblich veranlasste Abgaben", + "klasse": 7, + "typ": "aufwand", + "gruppe": "Weitere Erträge und Aufwendungen", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "2300" + }, + { + "konto": "9000", + "name": "Saldenvorträge Sachkonten", + "klasse": 9, + "typ": "aktiv", + "gruppe": "Vortrags- und statistische Konten", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "9000" + }, + { + "konto": "9008", + "name": "Saldenvorträge Debitoren", + "klasse": 9, + "typ": "aktiv", + "gruppe": "Vortrags- und statistische Konten", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "9008" + }, + { + "konto": "9009", + "name": "Saldenvorträge Kreditoren", + "klasse": 9, + "typ": "passiv", + "gruppe": "Vortrags- und statistische Konten", + "ust_relevant": false, + "steuerschluessel": [], + "skr03": "9009" + } + ] +} \ No newline at end of file diff --git a/src/index.ts b/src/index.ts new file mode 100644 index 0000000..94bd65d --- /dev/null +++ b/src/index.ts @@ -0,0 +1,71 @@ +// JSON data files are bundled with the package at compile time. +// eslint-disable-next-line @typescript-eslint/ban-ts-comment +// @ts-ignore — tsup bundles these; TypeScript resolveJsonModule handles types +import skr03Data from "./data/skr03.json"; +// @ts-ignore +import skr04Data from "./data/skr04.json"; +// @ts-ignore +import mccData from "./data/mcc_skr_mapping.json"; + +import { Kontenrahmen } from "./kontenrahmen.js"; +import { MCCMapper } from "./mcc.js"; + +export type { + Konto, + AccountSuggestion, + MCCSuggestion, + Confidence, + KontoTyp, +} from "./types.js"; +export { Kontenrahmen } from "./kontenrahmen.js"; +export { MCCMapper } from "./mcc.js"; + +/** + * Pre-loaded SKR03 chart of accounts singleton. + * + * @example + * import { SKR03 } from "german-accounting"; + * const konto = SKR03.get("4650"); + * // { konto: "4650", name: "Bewirtungskosten", klasse: 4, ... } + */ +// eslint-disable-next-line @typescript-eslint/no-explicit-any +export const SKR03 = new Kontenrahmen(skr03Data as any); + +/** + * Pre-loaded SKR04 chart of accounts singleton. + * Derived from SKR03 cross-references. Each account has a `skr03` back-reference. + * + * @example + * import { SKR04 } from "german-accounting"; + * const konto = SKR04.get("6640"); + */ +// eslint-disable-next-line @typescript-eslint/no-explicit-any +export const SKR04 = new Kontenrahmen(skr04Data as any); + +// eslint-disable-next-line @typescript-eslint/no-explicit-any +const _mapper = new MCCMapper(mccData as any); + +/** + * Returns an account suggestion for a given MCC code. + * + * @param mcc - 4-digit ISO 18245 MCC code (e.g. "5812") + * @param skr - Target chart of accounts. Defaults to "SKR03". + * @returns MCCSuggestion with primary account and alternatives, or undefined if unmapped. + * + * @example + * import { suggestAccount } from "german-accounting"; + * + * const suggestion = suggestAccount("5812"); + * // { mcc: "5812", primary: { konto: "4650", confidence: "high" }, ... } + * + * const skr04 = suggestAccount("5812", "SKR04"); + * // { primary: { konto: "6640", name: null, ... }, alternatives: [] } + * + * suggestAccount("9999"); // undefined — MCC not in dataset + */ +export function suggestAccount( + mcc: string, + skr: "SKR03" | "SKR04" = "SKR03" +) { + return _mapper.suggestAccount(mcc, skr); +} diff --git a/src/kontenrahmen.ts b/src/kontenrahmen.ts new file mode 100644 index 0000000..121321a --- /dev/null +++ b/src/kontenrahmen.ts @@ -0,0 +1,66 @@ +import type { Konto } from "./types.js"; + +interface KontoRaw { + konto: string; + name: string; + klasse: number; + typ: string; + gruppe: string; + untergruppe?: string; + ust_relevant: boolean; + steuerschluessel: number[]; + skr04?: string | null; + skr03?: string | null; + notes?: string | null; +} + +interface KontenrahmenData { + konten: KontoRaw[]; +} + +/** + * A loaded chart of accounts (Kontenrahmen). Wraps either skr03.json or skr04.json. + * + * Prefer the pre-built singletons `SKR03` and `SKR04` exported from the package root + * rather than constructing this directly. + */ +export class Kontenrahmen { + private readonly index: ReadonlyMap; + private readonly list: readonly Konto[]; + + constructor(data: KontenrahmenData) { + const konten = data.konten as Konto[]; + this.list = konten; + const map = new Map(); + for (const konto of konten) { + map.set(konto.konto, konto); + } + this.index = map; + } + + /** Look up an account by its 4-digit number. Returns undefined if not found. */ + get(konto: string): Konto | undefined { + return this.index.get(konto); + } + + /** Case-insensitive substring search across account names. */ + search(query: string): readonly Konto[] { + const lower = query.toLowerCase(); + return this.list.filter((k) => k.name.toLowerCase().includes(lower)); + } + + /** All accounts in a given Klasse (0-9). */ + klasse(k: number): readonly Konto[] { + return this.list.filter((konto) => konto.klasse === k); + } + + /** Whether an account number exists in this chart. */ + exists(konto: string): boolean { + return this.index.has(konto); + } + + /** Total number of accounts. */ + get size(): number { + return this.list.length; + } +} diff --git a/src/mcc.ts b/src/mcc.ts new file mode 100644 index 0000000..308ad7c --- /dev/null +++ b/src/mcc.ts @@ -0,0 +1,125 @@ +import type { AccountSuggestion, Confidence, MCCSuggestion } from "./types.js"; + +interface AlternativeRaw { + konto: string; + condition: string; +} + +interface MappingRaw { + mcc: string; + mcc_name: string; + category: string; + skr03: { + primary: string; + confidence: Confidence; + }; + skr04_primary: string; + alternatives: AlternativeRaw[]; + needs_beleg: boolean; + ust_abzug: boolean; + notes?: string | null; +} + +interface MappingData { + mappings: MappingRaw[]; +} + +/** + * Maps ISO 18245 MCC codes to SKR03/SKR04 account suggestions. + * + * Range entries (e.g. "3000-3350") are expanded into individual MCC keys + * at construction time, so every lookup is O(1). + */ +export class MCCMapper { + private readonly index: ReadonlyMap; + + constructor(data: MappingData) { + const map = new Map(); + + for (const mapping of data.mappings) { + if (mapping.mcc.includes("-")) { + const [startStr, endStr] = mapping.mcc.split("-"); + const start = parseInt(startStr, 10); + const end = parseInt(endStr, 10); + for (let code = start; code <= end; code++) { + map.set(code.toString().padStart(4, "0"), mapping); + } + } else { + map.set(mapping.mcc, mapping); + } + } + + this.index = map; + } + + /** + * Returns an account suggestion for the given MCC code. + * + * @param mcc - 4-digit MCC code string (e.g. "5812") + * @param skr - Which chart of accounts to target. Defaults to "SKR03". + * @returns MCCSuggestion, or undefined if the MCC is not in the dataset. + * + * When skr="SKR04", the primary account is the skr04_primary value. + * The primary name is null (no SKR04 name lookup in v0.1) and alternatives + * is an empty array. + */ + suggestAccount( + mcc: string, + skr: "SKR03" | "SKR04" = "SKR03" + ): MCCSuggestion | undefined { + const mapping = this.index.get(mcc); + if (!mapping) return undefined; + + if (skr === "SKR04") { + if (!mapping.skr04_primary) return undefined; + const primary: AccountSuggestion = { + konto: mapping.skr04_primary, + name: null, + confidence: mapping.skr03.confidence, + condition: null, + }; + return { + mcc: mapping.mcc, + mcc_name: mapping.mcc_name, + category: mapping.category, + primary, + alternatives: [], + needs_beleg: mapping.needs_beleg, + ust_abzug: mapping.ust_abzug, + notes: mapping.notes ?? null, + }; + } + + const primary: AccountSuggestion = { + konto: mapping.skr03.primary, + name: null, + confidence: mapping.skr03.confidence, + condition: null, + }; + + const alternatives: AccountSuggestion[] = mapping.alternatives.map( + (alt) => ({ + konto: alt.konto, + name: null, + confidence: mapping.skr03.confidence, + condition: alt.condition, + }) + ); + + return { + mcc: mapping.mcc, + mcc_name: mapping.mcc_name, + category: mapping.category, + primary, + alternatives, + needs_beleg: mapping.needs_beleg, + ust_abzug: mapping.ust_abzug, + notes: mapping.notes ?? null, + }; + } + + /** Total number of unique MCC codes (including expanded range entries). */ + get size(): number { + return this.index.size; + } +} diff --git a/src/types.ts b/src/types.ts new file mode 100644 index 0000000..1efdccb --- /dev/null +++ b/src/types.ts @@ -0,0 +1,47 @@ +export type KontoTyp = "aufwand" | "ertrag" | "aktiv" | "passiv"; +export type Confidence = "high" | "medium" | "low"; + +/** + * A single account in the Standardkontenrahmen (SKR03 or SKR04). + */ +export interface Konto { + /** 4-digit account number, zero-padded (e.g. "4650") */ + readonly konto: string; + readonly name: string; + readonly klasse: number; + readonly typ: KontoTyp; + readonly gruppe: string; + readonly untergruppe?: string; + readonly ust_relevant: boolean; + readonly steuerschluessel: readonly number[]; + /** Cross-reference to corresponding SKR04 account number (SKR03 only) */ + readonly skr04?: string | null; + /** Cross-reference to corresponding SKR03 account number (SKR04 only) */ + readonly skr03?: string | null; + readonly notes?: string | null; +} + +/** + * A single account suggestion within an MCCSuggestion. + */ +export interface AccountSuggestion { + readonly konto: string; + readonly name: string | null; + readonly confidence: Confidence; + readonly condition: string | null; +} + +/** + * Result of suggestAccount() — the primary SKR account for a given MCC, + * plus alternatives with conditions under which they apply. + */ +export interface MCCSuggestion { + readonly mcc: string; + readonly mcc_name: string; + readonly category: string; + readonly primary: AccountSuggestion; + readonly alternatives: readonly AccountSuggestion[]; + readonly needs_beleg: boolean; + readonly ust_abzug: boolean; + readonly notes: string | null; +} diff --git a/tests/data_integrity.test.ts b/tests/data_integrity.test.ts new file mode 100644 index 0000000..5263d76 --- /dev/null +++ b/tests/data_integrity.test.ts @@ -0,0 +1,211 @@ +/** + * Referential integrity tests for the data files. + * These tests are the CI gate: they catch any contribution that references + * a non-existent account number. + */ +import { describe, it, expect } from "vitest"; +import { SKR03 } from "../src/index.js"; +import mccData from "../src/data/mcc_skr_mapping.json"; +import skr04Data from "../src/data/skr04.json"; + +const mappings = mccData.mappings; + +describe("MCC mapping — referential integrity", () => { + it("all primary SKR03 accounts exist in skr03.json", () => { + const missing: string[] = []; + for (const mapping of mappings) { + const primary = mapping.skr03.primary; + if (!SKR03.exists(primary)) { + missing.push(`MCC ${mapping.mcc}: primary "${primary}" not in SKR03`); + } + } + expect(missing).toHaveLength(0); + }); + + it("all alternative SKR03 accounts exist in skr03.json", () => { + const missing: string[] = []; + for (const mapping of mappings) { + for (const alt of mapping.alternatives) { + if (!SKR03.exists(alt.konto)) { + missing.push( + `MCC ${mapping.mcc}: alternative "${alt.konto}" not in SKR03` + ); + } + } + } + expect(missing).toHaveLength(0); + }); + + it("all skr04_primary values are 4-digit strings", () => { + const invalid: string[] = []; + for (const mapping of mappings) { + if (!/^\d{4}$/.test(mapping.skr04_primary)) { + invalid.push( + `MCC ${mapping.mcc}: skr04_primary "${mapping.skr04_primary}" is not 4 digits` + ); + } + } + expect(invalid).toHaveLength(0); + }); + + it("no duplicate MCC codes", () => { + const seen = new Set(); + const duplicates: string[] = []; + for (const mapping of mappings) { + if (seen.has(mapping.mcc)) { + duplicates.push(mapping.mcc); + } + seen.add(mapping.mcc); + } + expect(duplicates).toHaveLength(0); + }); + + it("all MCC ranges are well-formed (start < end, both 4 digits)", () => { + const invalid: string[] = []; + for (const mapping of mappings) { + if (mapping.mcc.includes("-")) { + const [startStr, endStr] = mapping.mcc.split("-"); + const start = parseInt(startStr, 10); + const end = parseInt(endStr, 10); + if ( + !/^\d{4}$/.test(startStr) || + !/^\d{4}$/.test(endStr) || + start >= end + ) { + invalid.push(`MCC range "${mapping.mcc}" is malformed`); + } + } + } + expect(invalid).toHaveLength(0); + }); + + it("confidence values are only high/medium/low", () => { + const valid = new Set(["high", "medium", "low"]); + const invalid: string[] = []; + for (const mapping of mappings) { + if (!valid.has(mapping.skr03.confidence)) { + invalid.push( + `MCC ${mapping.mcc}: confidence "${mapping.skr03.confidence}" is invalid` + ); + } + } + expect(invalid).toHaveLength(0); + }); + + it("all required fields are present", () => { + const missing: string[] = []; + const required = [ + "mcc", + "mcc_name", + "category", + "skr04_primary", + "needs_beleg", + "ust_abzug", + ] as const; + + for (const mapping of mappings) { + for (const field of required) { + if (mapping[field] === undefined || mapping[field] === null || mapping[field] === "") { + missing.push(`MCC ${mapping.mcc}: missing required field "${field}"`); + } + } + if (!mapping.skr03?.primary) { + missing.push(`MCC ${mapping.mcc}: missing skr03.primary`); + } + } + expect(missing).toHaveLength(0); + }); +}); + +describe("SKR03 — structural integrity", () => { + it("all accounts have required fields", () => { + const invalid: string[] = []; + const required = ["konto", "name", "klasse", "typ", "gruppe", "ust_relevant", "steuerschluessel"] as const; + + for (const konto of SKR03.klasse(0).concat( + SKR03.klasse(1), + SKR03.klasse(2), + SKR03.klasse(3), + SKR03.klasse(4), + SKR03.klasse(5), + SKR03.klasse(6), + SKR03.klasse(7), + SKR03.klasse(8), + SKR03.klasse(9) + )) { + for (const field of required) { + if ((konto as any)[field] === undefined) { + invalid.push(`SKR03 ${konto.konto}: missing required field "${field}"`); + } + } + } + expect(invalid).toHaveLength(0); + }); + + it("all account numbers are 4-digit strings", () => { + const invalid: string[] = []; + for (const k of [0, 1, 2, 3, 4, 5, 6, 7, 8, 9]) { + for (const konto of SKR03.klasse(k)) { + if (!/^\d{4}$/.test(konto.konto)) { + invalid.push(`SKR03 konto "${konto.konto}" is not 4 digits`); + } + } + } + expect(invalid).toHaveLength(0); + }); + + it("skr04 cross-references are 4-digit strings or null", () => { + const invalid: string[] = []; + for (const k of [0, 1, 2, 3, 4, 5, 6, 7, 8, 9]) { + for (const konto of SKR03.klasse(k)) { + if (konto.skr04 != null && !/^\d{4}$/.test(konto.skr04)) { + invalid.push( + `SKR03 ${konto.konto}: skr04 cross-ref "${konto.skr04}" is not 4 digits` + ); + } + } + } + expect(invalid).toHaveLength(0); + }); + + it("typ values are only aufwand/ertrag/aktiv/passiv", () => { + const valid = new Set(["aufwand", "ertrag", "aktiv", "passiv"]); + const invalid: string[] = []; + for (const k of [0, 1, 2, 3, 4, 5, 6, 7, 8, 9]) { + for (const konto of SKR03.klasse(k)) { + if (!valid.has(konto.typ)) { + invalid.push(`SKR03 ${konto.konto}: typ "${konto.typ}" is invalid`); + } + } + } + expect(invalid).toHaveLength(0); + }); +}); + +describe("SKR04 — structural integrity", () => { + it("all account numbers are 4-digit strings", () => { + const invalid: string[] = []; + for (const konto of skr04Data.konten) { + if (!/^\d{4}$/.test(konto.konto)) { + invalid.push(`SKR04 konto "${konto.konto}" is not 4 digits`); + } + } + expect(invalid).toHaveLength(0); + }); + + it("skr03 back-references are 4-digit strings or null", () => { + const invalid: string[] = []; + for (const konto of skr04Data.konten) { + if (konto.skr03 != null && !/^\d{4}$/.test(konto.skr03)) { + invalid.push( + `SKR04 ${konto.konto}: skr03 back-ref "${konto.skr03}" is not 4 digits` + ); + } + } + expect(invalid).toHaveLength(0); + }); + + it("has at least 200 accounts", () => { + expect(skr04Data.konten.length).toBeGreaterThanOrEqual(200); + }); +}); diff --git a/tests/kontenrahmen.test.ts b/tests/kontenrahmen.test.ts new file mode 100644 index 0000000..2f197b7 --- /dev/null +++ b/tests/kontenrahmen.test.ts @@ -0,0 +1,125 @@ +import { describe, it, expect } from "vitest"; +import { SKR03, SKR04 } from "../src/index.js"; + +describe("SKR03 — get()", () => { + it("returns a Konto for a known account", () => { + const konto = SKR03.get("4650"); + expect(konto).toBeDefined(); + expect(konto?.konto).toBe("4650"); + expect(konto?.name).toBe("Bewirtungskosten"); + expect(konto?.klasse).toBe(4); + expect(konto?.typ).toBe("aufwand"); + }); + + it("returns undefined for an unknown account", () => { + expect(SKR03.get("9999")).toBeUndefined(); + expect(SKR03.get("")).toBeUndefined(); + }); + + it("returns zero-padded accounts correctly", () => { + const konto = SKR03.get("0001"); + expect(konto).toBeDefined(); + expect(konto?.klasse).toBe(0); + }); +}); + +describe("SKR03 — exists()", () => { + it("returns true for known accounts", () => { + expect(SKR03.exists("4650")).toBe(true); + expect(SKR03.exists("4900")).toBe(true); + }); + + it("returns false for unknown accounts", () => { + expect(SKR03.exists("9999")).toBe(false); + expect(SKR03.exists("0000")).toBe(false); + }); +}); + +describe("SKR03 — search()", () => { + it("finds accounts by substring (case-insensitive)", () => { + const results = SKR03.search("Reisekosten"); + expect(results.length).toBeGreaterThan(0); + for (const konto of results) { + expect(konto.name.toLowerCase()).toContain("reisekosten"); + } + }); + + it("finds accounts with lowercase query", () => { + const results = SKR03.search("kfz"); + expect(results.length).toBeGreaterThan(0); + }); + + it("returns empty array for no match", () => { + const results = SKR03.search("XYZNOTFOUND"); + expect(results).toHaveLength(0); + }); +}); + +describe("SKR03 — klasse()", () => { + it("returns all accounts in Klasse 4 (expenses)", () => { + const results = SKR03.klasse(4); + expect(results.length).toBeGreaterThan(0); + for (const konto of results) { + expect(konto.klasse).toBe(4); + } + }); + + it("returns accounts in Klasse 0 (fixed assets)", () => { + const results = SKR03.klasse(0); + expect(results.length).toBeGreaterThan(0); + }); + + it("returns empty array for empty Klasse", () => { + // Klasse 9 is typically empty or sparse in SME-focused datasets + const results = SKR03.klasse(9); + expect(Array.isArray(results)).toBe(true); + }); +}); + +describe("SKR03 — data shape", () => { + it("has at least 200 accounts", () => { + expect(SKR03.size).toBeGreaterThanOrEqual(200); + }); + + it("accounts have required fields", () => { + const konto = SKR03.get("4650"); + expect(konto).toMatchObject({ + konto: expect.any(String), + name: expect.any(String), + klasse: expect.any(Number), + typ: expect.stringMatching(/^(aufwand|ertrag|aktiv|passiv)$/), + gruppe: expect.any(String), + ust_relevant: expect.any(Boolean), + steuerschluessel: expect.any(Array), + }); + }); + + it("skr04 cross-reference is a 4-digit string or null", () => { + const withSkr04 = SKR03.search("").filter((k) => k.skr04 != null); + expect(withSkr04.length).toBeGreaterThan(0); + for (const konto of withSkr04) { + expect(konto.skr04).toMatch(/^\d{4}$/); + } + }); +}); + +describe("SKR04 — singleton", () => { + it("is distinct from SKR03", () => { + expect(SKR04).not.toBe(SKR03); + }); + + it("has at least 200 accounts", () => { + expect(SKR04.size).toBeGreaterThanOrEqual(200); + }); + + it("get() returns undefined for unknown accounts", () => { + expect(SKR04.get("9999")).toBeUndefined(); + }); + + it("accounts have skr03 back-reference", () => { + const sample = SKR04.klasse(4)[0]; + if (sample) { + expect(typeof sample.skr03 === "string" || sample.skr03 === null).toBe(true); + } + }); +}); diff --git a/tests/mcc.test.ts b/tests/mcc.test.ts new file mode 100644 index 0000000..9a2dfb3 --- /dev/null +++ b/tests/mcc.test.ts @@ -0,0 +1,151 @@ +import { describe, it, expect } from "vitest"; +import { suggestAccount, MCCMapper } from "../src/index.js"; +import mccData from "../src/data/mcc_skr_mapping.json"; + +describe("suggestAccount() — basic lookup", () => { + it("returns a suggestion for a known MCC", () => { + const suggestion = suggestAccount("5812"); + expect(suggestion).toBeDefined(); + expect(suggestion?.mcc).toBe("5812"); + expect(suggestion?.primary.konto).toBeTruthy(); + expect(suggestion?.primary.confidence).toMatch(/^(high|medium|low)$/); + }); + + it("returns undefined for unknown MCC", () => { + expect(suggestAccount("9999")).toBeUndefined(); + expect(suggestAccount("0000")).toBeUndefined(); + expect(suggestAccount("")).toBeUndefined(); + }); + + it("includes mcc_name and category", () => { + const suggestion = suggestAccount("5812"); + expect(suggestion?.mcc_name).toBeTruthy(); + expect(suggestion?.category).toBeTruthy(); + }); + + it("includes needs_beleg and ust_abzug booleans", () => { + const suggestion = suggestAccount("5812"); + expect(typeof suggestion?.needs_beleg).toBe("boolean"); + expect(typeof suggestion?.ust_abzug).toBe("boolean"); + }); +}); + +describe("suggestAccount() — MCC range expansion", () => { + it("resolves an MCC within the airline range (3000-3350)", () => { + const first = suggestAccount("3000"); + const middle = suggestAccount("3175"); + const last = suggestAccount("3350"); + + expect(first).toBeDefined(); + expect(middle).toBeDefined(); + expect(last).toBeDefined(); + + // All should point to the same airline category + expect(first?.category).toBe(middle?.category); + expect(middle?.category).toBe(last?.category); + }); + + it("resolves an MCC within the hotel range (3351-3500)", () => { + const suggestion = suggestAccount("3400"); + expect(suggestion).toBeDefined(); + expect(suggestion?.mcc_name).toContain("Hotel"); + }); + + it("resolves an MCC within the car rental range (3501-3999)", () => { + const suggestion = suggestAccount("3750"); + expect(suggestion).toBeDefined(); + expect(suggestion?.mcc_name).toContain("Car Rental"); + }); + + it("boundary: first code in airline range", () => { + expect(suggestAccount("3000")).toBeDefined(); + }); + + it("boundary: last code in airline range", () => { + expect(suggestAccount("3350")).toBeDefined(); + }); + + it("boundary: 3351 is hotel range, not airline", () => { + const airline = suggestAccount("3350"); + const hotel = suggestAccount("3351"); + expect(airline).toBeDefined(); + expect(hotel).toBeDefined(); + expect(airline?.category).not.toBe(hotel?.category); + }); +}); + +describe("suggestAccount() — alternatives", () => { + it("returns alternatives when present", () => { + // MCC 5812 is restaurant — should have alternatives for business meal vs. private + const suggestion = suggestAccount("5812"); + expect(Array.isArray(suggestion?.alternatives)).toBe(true); + }); + + it("alternatives have konto and condition", () => { + // Find any MCC that has alternatives + const mapper = new MCCMapper(mccData as any); + // Try a few known MCCs with alternatives + const suggestion = mapper.suggestAccount("4511"); // Airlines + if (suggestion && suggestion.alternatives.length > 0) { + expect(suggestion.alternatives[0].konto).toBeTruthy(); + expect(suggestion.alternatives[0].condition).toBeTruthy(); + } + }); +}); + +describe("suggestAccount() — SKR04 path", () => { + it("returns SKR04 primary when skr='SKR04'", () => { + const skr03 = suggestAccount("5812", "SKR03"); + const skr04 = suggestAccount("5812", "SKR04"); + + expect(skr03).toBeDefined(); + expect(skr04).toBeDefined(); + expect(skr04?.primary.konto).not.toBe(skr03?.primary.konto); + }); + + it("SKR04 alternatives is always empty in v0.1", () => { + const suggestion = suggestAccount("5812", "SKR04"); + expect(suggestion?.alternatives).toHaveLength(0); + }); + + it("SKR04 primary name is null in v0.1", () => { + const suggestion = suggestAccount("5812", "SKR04"); + expect(suggestion?.primary.name).toBeNull(); + }); + + it("returns undefined for unknown MCC in SKR04 path", () => { + expect(suggestAccount("9999", "SKR04")).toBeUndefined(); + }); +}); + +describe("suggestAccount() — digital goods MCCs (5815-5818)", () => { + it("maps MCC 5817 (SaaS) to software account", () => { + const suggestion = suggestAccount("5817"); + expect(suggestion).toBeDefined(); + expect(suggestion?.mcc_name).toContain("Applications"); + // Should map to 4969 (Software-Nutzungsrechte) or similar + expect(suggestion?.primary.konto).toBeTruthy(); + }); + + it("maps MCC 5815 (digital media)", () => { + expect(suggestAccount("5815")).toBeDefined(); + }); + + it("maps MCC 5816 (games)", () => { + expect(suggestAccount("5816")).toBeDefined(); + }); + + it("maps MCC 5818 (large digital merchant)", () => { + expect(suggestAccount("5818")).toBeDefined(); + }); +}); + +describe("MCCMapper size", () => { + it("has significantly more entries than raw mappings due to range expansion", () => { + const mapper = new MCCMapper(mccData as any); + // 230 raw mappings, but ranges expand to ~600+ individual codes + // Range 3000-3350 = 351 codes, 3351-3500 = 150, 3501-3999 = 499 + // That's 1000 extra codes from ranges alone + expect(mapper.size).toBeGreaterThan(230); + }); +}); diff --git a/tsconfig.json b/tsconfig.json new file mode 100644 index 0000000..619ba73 --- /dev/null +++ b/tsconfig.json @@ -0,0 +1,18 @@ +{ + "compilerOptions": { + "target": "ES2020", + "module": "ESNext", + "moduleResolution": "bundler", + "lib": ["ES2020"], + "strict": true, + "skipLibCheck": true, + "resolveJsonModule": true, + "declaration": true, + "declarationMap": true, + "sourceMap": true, + "outDir": "./dist", + "rootDir": "./src" + }, + "include": ["src/**/*"], + "exclude": ["node_modules", "dist", "tests"] +} diff --git a/tsup.config.ts b/tsup.config.ts new file mode 100644 index 0000000..d241c1f --- /dev/null +++ b/tsup.config.ts @@ -0,0 +1,13 @@ +import { defineConfig } from "tsup"; + +export default defineConfig({ + entry: ["src/index.ts"], + format: ["esm", "cjs"], + dts: true, + sourcemap: true, + clean: true, + // Bundle JSON data files into the output + loader: { + ".json": "copy", + }, +}); diff --git a/vitest.config.ts b/vitest.config.ts new file mode 100644 index 0000000..1b5c208 --- /dev/null +++ b/vitest.config.ts @@ -0,0 +1,8 @@ +import { defineConfig } from "vitest/config"; + +export default defineConfig({ + test: { + include: ["tests/**/*.test.ts"], + globals: false, + }, +}); From 2592d75b5cfcf6891122f9212d56ad8d19f10f0e Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:13:03 +0200 Subject: [PATCH 3/9] chore: clean up repo structure and add LICENSE MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit - Move src/data/ to .gitignore (generated by prebuild from root JSON files) - Add prebuild/pretest scripts to auto-copy root JSON → src/data/ - Remove german-accounting-spec.md and TODOS.md (internal planning docs) - Fix CI schema validation to point at root-level JSON files - Rewrite README with cleaner API docs, data schema examples, contribution guide - Add MIT LICENSE --- .github/workflows/ci.yml | 4 +- .gitignore | 7 + LICENSE | 21 + README.md | 161 +- TODOS.md | 34 - german-accounting-spec.md | 506 ----- package.json | 4 +- src/data/mcc_skr_mapping.json | 3715 --------------------------------- src/data/skr03.json | 3166 ---------------------------- src/data/skr04.json | 2817 ------------------------- 10 files changed, 142 insertions(+), 10293 deletions(-) create mode 100644 LICENSE delete mode 100644 TODOS.md delete mode 100644 german-accounting-spec.md delete mode 100644 src/data/mcc_skr_mapping.json delete mode 100644 src/data/skr03.json delete mode 100644 src/data/skr04.json diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml index 8188369..2f50e13 100644 --- a/.github/workflows/ci.yml +++ b/.github/workflows/ci.yml @@ -54,7 +54,7 @@ jobs: run: npm install --no-save ajv-cli ajv-formats - name: Validate skr03.json against schema - run: npx ajv validate -s schemas/skr03.schema.json -d src/data/skr03.json --spec=draft2020 -c ajv-formats + run: npx ajv validate -s schemas/skr03.schema.json -d skr03.json --spec=draft2020 -c ajv-formats - name: Validate mcc_skr_mapping.json against schema - run: npx ajv validate -s schemas/mcc_skr_mapping.schema.json -d src/data/mcc_skr_mapping.json --spec=draft2020 -c ajv-formats + run: npx ajv validate -s schemas/mcc_skr_mapping.schema.json -d mcc_skr_mapping.json --spec=draft2020 -c ajv-formats diff --git a/.gitignore b/.gitignore index 0668ef9..ea3742c 100644 --- a/.gitignore +++ b/.gitignore @@ -7,6 +7,13 @@ CLAUDE.md node_modules/ dist/ +# Generated — copied from root-level JSON files by prebuild script +src/data/ + +# Internal planning docs +german-accounting-spec.md +TODOS.md + # Python __pycache__/ *.py[cod] diff --git a/LICENSE b/LICENSE new file mode 100644 index 0000000..043add2 --- /dev/null +++ b/LICENSE @@ -0,0 +1,21 @@ +MIT License + +Copyright (c) 2026 german-accounting contributors + +Permission is hereby granted, free of charge, to any person obtaining a copy +of this software and associated documentation files (the "Software"), to deal +in the Software without restriction, including without limitation the rights +to use, copy, modify, merge, publish, distribute, sublicense, and/or sell +copies of the Software, and to permit persons to whom the Software is +furnished to do so, subject to the following conditions: + +The above copyright notice and this permission notice shall be included in all +copies or substantial portions of the Software. + +THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR +IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, +FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE +AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER +LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, +OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE +SOFTWARE. diff --git a/README.md b/README.md index 3862fdc..f5f91a9 100644 --- a/README.md +++ b/README.md @@ -1,28 +1,27 @@ # german-accounting -Machine-readable SKR03/SKR04 chart of accounts with MCC-to-account mapping for German SME accounting. +Machine-readable SKR03/SKR04 chart of accounts with MCC-to-account mapping for German SME accounting. MIT licensed — code and data. -The first open source dataset that treats German accounting data as a language-agnostic product. Any developer — TypeScript, Python, Go, Rust — can consume the JSON files directly. The MCC-to-SKR mapping with confidence levels and alternatives doesn't exist anywhere else in open source. - -## Install +The only open source dataset combining enriched SKR03/SKR04 metadata with ISO 18245 MCC codes mapped to specific German accounts. Use it from any language: download the JSON files directly or install the npm package for a typed TypeScript API. ```bash npm install german-accounting ``` -Or consume the JSON files directly from [GitHub Releases](https://github.com/german-accounting/german-accounting/releases) — no Node required. +--- ## Quick start ```typescript -import { SKR03, SKR04, suggestAccount } from "german-accounting"; +import { SKR03, suggestAccount } from "german-accounting"; -// Look up an account by number +// Look up an account const konto = SKR03.get("4650"); -// { konto: "4650", name: "Bewirtungskosten", klasse: 4, typ: "aufwand", ... } +// { konto: "4650", name: "Bewirtungskosten", klasse: 4, typ: "aufwand", +// ust_relevant: true, steuerschluessel: [9, 8], skr04: "6640", ... } -// Get an account suggestion for a transaction -const suggestion = suggestAccount("5812"); +// Categorize a card transaction by MCC +const suggestion = suggestAccount("5812"); // restaurant // { // mcc: "5812", // mcc_name: "Eating Places, Restaurants", @@ -32,38 +31,30 @@ const suggestion = suggestAccount("5812"); // ust_abzug: true // } -// SaaS subscriptions (GitHub, Slack, Notion, etc.) -const saas = suggestAccount("5817"); -// { primary: { konto: "4969" /* Software-Nutzungsrechte */, confidence: "high" }, ... } - -// Target SKR04 instead -const skr04 = suggestAccount("5812", "SKR04"); -// { primary: { konto: "6640", name: null, confidence: "high" }, alternatives: [] } +// SaaS subscriptions (GitHub, Slack, Notion, Figma...) +suggestAccount("5817").primary.konto; // "4969" — Software-Nutzungsrechte -// Search accounts by name -const reisekosten = SKR03.search("Reisekosten"); -// All accounts matching "Reisekosten" (case-insensitive) +// Target SKR04 instead of SKR03 +suggestAccount("5812", "SKR04").primary.konto; // "6640" -// All Klasse 4 expense accounts -const expenses = SKR03.klasse(4); - -// Check if an account exists -SKR03.exists("4650"); // true -SKR03.exists("9999"); // false +// Returns undefined for unknown MCCs — no throws +suggestAccount("9999"); // undefined ``` +--- + ## API ### `SKR03` / `SKR04` -Pre-loaded `Kontenrahmen` instances. Both are singletons loaded at import time. +Pre-loaded chart-of-accounts singletons. Both are instances of `Kontenrahmen`. ```typescript -SKR03.get(konto: string): Konto | undefined -SKR03.search(query: string): readonly Konto[] // case-insensitive substring -SKR03.klasse(k: number): readonly Konto[] -SKR03.exists(konto: string): boolean -SKR03.size: number +SKR03.get("4650") // → Konto | undefined +SKR03.search("Reisekosten") // → readonly Konto[] (case-insensitive substring) +SKR03.klasse(4) // → readonly Konto[] (all Klasse 4 expense accounts) +SKR03.exists("4650") // → boolean +SKR03.size // → number ``` ### `suggestAccount(mcc, skr?)` @@ -72,22 +63,24 @@ SKR03.size: number suggestAccount(mcc: string, skr?: "SKR03" | "SKR04"): MCCSuggestion | undefined ``` -Returns `undefined` if the MCC is not in the dataset. MCC range entries (airlines `3000-3350`, hotels `3351-3500`, car rentals `3501-3999`) are expanded at load time, so any code in those ranges resolves correctly. +MCC range entries (airlines `3000–3350`, hotels `3351–3500`, car rentals `3501–3999`) are expanded at load time. Any code in those ranges resolves correctly. + +When `skr = "SKR04"`, the primary account is the `skr04_primary` value. `name` is `null` and `alternatives` is empty (no SKR04 name data in v0.1). ### Types ```typescript interface Konto { - konto: string; // "4650" - name: string; // "Bewirtungskosten" - klasse: number; // 4 + konto: string; // "4650" + name: string; // "Bewirtungskosten" + klasse: number; // 4 typ: "aufwand" | "ertrag" | "aktiv" | "passiv"; gruppe: string; untergruppe?: string; ust_relevant: boolean; steuerschluessel: readonly number[]; - skr04?: string | null; // cross-reference (SKR03 only) - skr03?: string | null; // back-reference (SKR04 only) + skr04?: string | null; // cross-ref to SKR04 account (SKR03 only) + skr03?: string | null; // back-ref to SKR03 account (SKR04 only) notes?: string | null; } @@ -110,26 +103,90 @@ interface AccountSuggestion { } ``` -## Data +--- + +## Data files + +The JSON files are the primary product. Download them from [GitHub Releases](https://github.com/german-accounting/german-accounting/releases) to use without Node. + +| File | Contents | +|------|----------| +| [`skr03.json`](skr03.json) | 289 SKR03 accounts with enriched metadata and SKR04 cross-references | +| [`skr04.json`](skr04.json) | 254 SKR04 accounts derived from SKR03 cross-references | +| [`mcc_skr_mapping.json`](mcc_skr_mapping.json) | 230 MCC mappings with confidence levels and alternatives | + +JSON Schemas are in [`schemas/`](schemas/) and validated by CI on every push. + +### Data schema — `skr03.json` + +```jsonc +{ + "meta": { "version": "2026.1", "last_updated": "2026-04-03", ... }, + "klassen": [{ "klasse": 0, "name": "Anlage- und Kapitalkonten" }, ...], + "konten": [ + { + "konto": "4650", + "name": "Bewirtungskosten", + "klasse": 4, + "typ": "aufwand", + "gruppe": "Betriebliche Aufwendungen", + "ust_relevant": true, + "steuerschluessel": [9, 8], + "skr04": "6640" + } + ] +} +``` + +### Data schema — `mcc_skr_mapping.json` + +```jsonc +{ + "meta": { "version": "2026.1", ... }, + "mappings": [ + { + "mcc": "5812", + "mcc_name": "Eating Places, Restaurants", + "category": "Food & Beverage", + "skr03": { "primary": "4650", "confidence": "high" }, + "skr04_primary": "6640", + "alternatives": [ + { "konto": "1800", "condition": "If private meal" } + ], + "needs_beleg": true, + "ust_abzug": true + } + ] +} +``` + +--- + +## Contributing + +### Add or fix an MCC mapping + +1. Edit `mcc_skr_mapping.json`. Required fields: `mcc`, `mcc_name`, `category`, `skr03.primary`, `skr03.confidence`, `skr04_primary`, `needs_beleg`, `ust_abzug`. +2. Run `npm test` — CI gate verifies that all referenced accounts exist in `skr03.json`. +3. Open a PR using the [MCC mapping template](.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md). Include the account number, confidence level, your rationale, and your source (DATEV docs, Steuerberater guidance, SKR documentation). + +**Confidence guidelines:** +- `high` — the MCC strongly implies a specific account with no real ambiguity (e.g., fuel stations → Kfz-Betriebskosten) +- `medium` — likely correct but depends on context (e.g., office supply store → could be Bürobedarf or a larger asset) +- `low` — genuinely ambiguous; the mapping is a reasonable default but alternatives are common -The JSON files are the primary product. They live in `src/data/` and are published as GitHub Release artifacts on every version tag. +### Add or fix SKR03 accounts -| File | Description | -|------|-------------| -| `skr03.json` | 289 SKR03 accounts with enriched metadata | -| `skr04.json` | 254 SKR04 accounts derived from SKR03 cross-references | -| `mcc_skr_mapping.json` | 230 MCC-to-SKR mappings (incl. digital goods 5815-5818, hotel range 3351-3500) | +Edit `skr03.json` directly. All fields from the schema are required. Run `npm test` to verify referential integrity before opening a PR. -Formal JSON Schemas are in `schemas/`. CI validates all data files against the schemas on every push. +--- -## Contributing MCC mappings +## Versioning -1. Edit `src/data/mcc_skr_mapping.json` — add or modify an entry. Required fields: `mcc`, `mcc_name`, `category`, `skr03.primary`, `skr03.confidence`, `skr04_primary`, `needs_beleg`, `ust_abzug`. -2. Run `npm test` to verify referential integrity (all account numbers resolve, schema validates). -3. Submit a PR using the [MCC mapping template](.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md). +Data is versioned independently from the package using a year-based scheme (`2026.1`, `2026.2`, ...). The package version tracks the API. -CI will block any PR where a referenced account number doesn't exist in `skr03.json`. +--- ## License -MIT — code and data. +[MIT](LICENSE) — code and data. diff --git a/TODOS.md b/TODOS.md deleted file mode 100644 index 6df2394..0000000 --- a/TODOS.md +++ /dev/null @@ -1,34 +0,0 @@ -# TODOS — german-accounting v0.1.0 - -## P0 — Must ship with v0.1.0 - -- [ ] Scaffold TypeScript package (`package.json`, `tsconfig.json`, `tsup.config.ts`) -- [ ] `src/kontenrahmen.ts` — `Konto` interface + `Kontenrahmen` class (get, search, klasse, exists) -- [ ] `src/mcc.ts` — `MCCSuggestion`, `AccountSuggestion` + `MCCMapper` with MCC range expansion -- [ ] `src/index.ts` — export `SKR03`, `SKR04`, `suggestAccount` -- [ ] Bundle JSON data files into `src/data/` (skr03.json, skr04.json, mcc_skr_mapping.json) -- [ ] `schemas/skr03.schema.json` + `schemas/mcc_skr_mapping.schema.json` -- [ ] `tests/kontenrahmen.test.ts` (get, search, klasse, exists, edge cases) -- [ ] `tests/mcc.test.ts` (range lookup, exact lookup, SKR04 path, missing MCC → undefined) -- [ ] `tests/data_integrity.test.ts` (referential integrity: all MCC primary accounts exist in SKR03) -- [ ] `.github/workflows/ci.yml` (schema validation + Vitest on push/PR) -- [ ] `.github/PULL_REQUEST_TEMPLATE/mcc_mapping.md` -- [ ] README with `npm install german-accounting`, quick start, contribution guide - -## P1 — npm publish automation - -- [ ] `.github/workflows/publish.yml` — publish to npm on `v*` tag push - - Run `npm pack --dry-run` to verify bundle includes JSON data - - Confirm `files` array in `package.json` includes `dist/` and `src/data/` - - Use `NPM_TOKEN` secret - - Consider: also upload `skr03.json`, `skr04.json`, `mcc_skr_mapping.json` as GitHub Release artifacts for non-npm consumers - -## P2 — v0.2 scope (do not implement now) - -- [ ] DATEV EXTF export -- [ ] `Buchungssatz` model (use `Decimal`, not `float`, for `betrag`) -- [ ] Steuerschlüssel / BU-Schlüssel module -- [ ] GoBD validation -- [ ] `MCCMapper.mccsForAccount()` reverse lookup -- [ ] Full SKR04 dataset with its own `SKR04` singleton (beyond cross-references) -- [ ] Docs site diff --git a/german-accounting-spec.md b/german-accounting-spec.md deleted file mode 100644 index cfb4772..0000000 --- a/german-accounting-spec.md +++ /dev/null @@ -1,506 +0,0 @@ -# german-accounting — Library Specification - -## Overview - -`german-accounting` is a Python library that provides structured data and utilities for German accounting (Buchhaltung). It covers Standardkontenrahmen (SKR03, SKR04), MCC-to-account mapping, DATEV EXTF export, and GoBD validation — everything a developer needs to build accounting-aware applications for the German market. - -## Installation - -```bash -pip install german-accounting -``` - -## Package Name - -- PyPI: `german-accounting` -- Import: `german_accounting` - -## Python Version - -- Minimum: Python 3.10 -- Target: Python 3.12+ - -## Dependencies - -- Minimal core: zero external dependencies (data + pure Python logic) -- Optional: `pydantic` for strict validation mode -- Dev: `pytest`, `ruff`, `mypy` - -## Project Structure - -``` -german-accounting/ -├── pyproject.toml -├── README.md -├── LICENSE # MIT -├── CHANGELOG.md -├── src/ -│ └── german_accounting/ -│ ├── __init__.py -│ ├── kontenrahmen/ -│ │ ├── __init__.py -│ │ ├── base.py # Konto, Kontenrahmen classes -│ │ ├── skr03.py # SKR03 accessor -│ │ ├── skr04.py # SKR04 accessor -│ │ └── data/ -│ │ ├── skr03.json -│ │ ├── skr04.json -│ │ └── skr03_skr04_mapping.json -│ ├── mcc/ -│ │ ├── __init__.py -│ │ ├── mapper.py # MCC-to-SKR mapping logic -│ │ └── data/ -│ │ └── mcc_skr_mapping.json -│ ├── datev/ -│ │ ├── __init__.py -│ │ ├── extf.py # EXTF writer/reader -│ │ ├── buchung.py # Buchungssatz model -│ │ └── validation.py # EXTF format validation -│ ├── tax/ -│ │ ├── __init__.py -│ │ ├── steuerschluessel.py # BU-Schlüssel / tax codes -│ │ └── ust.py # USt rates and logic -│ └── validation/ -│ ├── __init__.py -│ └── gobd.py # GoBD compliance checks -├── tests/ -│ ├── test_kontenrahmen.py -│ ├── test_mcc.py -│ ├── test_datev.py -│ ├── test_tax.py -│ └── test_validation.py -└── docs/ - ├── quickstart.md - ├── kontenrahmen.md - ├── mcc-mapping.md - └── datev-export.md -``` - -## Data Files Format - -All data files are JSON. They are the core value of the library and should be usable independently of the Python code (any language can consume them). - -### skr03.json / skr04.json Schema - -```json -{ - "meta": { - "name": "SKR03", - "version": "2026", - "description": "Standardkontenrahmen 03 (Prozessgliederungsprinzip)", - "source": "Community-curated, based on publicly available Kontenrahmen documentation", - "license": "MIT" - }, - "klassen": [ - { - "id": 0, - "name": "Anlage- und Kapitalkonten", - "range": [0, 999] - } - ], - "konten": [ - { - "konto": "4650", - "name": "Bewirtungskosten", - "klasse": 4, - "gruppe": "Betriebliche Aufwendungen", - "untergruppe": "Bewirtungs- und Reisekosten", - "typ": "aufwand", - "ust_relevant": true, - "steuerschluessel": [9, 8], - "skr04_equivalent": "6640", - "notes": "Abzugsfähig zu 70% (§4 Abs.5 Nr.2 EStG). Beleg mit Angabe der bewirteten Personen erforderlich." - } - ] -} -``` - -### mcc_skr_mapping.json Schema - -```json -{ - "meta": { - "version": "2026.1", - "description": "Mapping from ISO 18245 MCC codes to SKR03/SKR04 accounts", - "confidence_levels": { - "high": "MCC determines account in >90% of cases", - "medium": "MCC suggests account but alternatives are common", - "low": "MCC is ambiguous, multiple valid accounts possible" - }, - "license": "MIT" - }, - "mappings": [ - { - "mcc": "4121", - "mcc_name": "Taxicabs/Limousines", - "mcc_category": "Transportation", - "skr03": { - "primary": { - "konto": "4673", - "name": "Reisekosten Unternehmer Fahrtkosten", - "confidence": "high" - }, - "alternatives": [ - { - "konto": "4663", - "name": "Reisekosten Arbeitnehmer Fahrtkosten", - "condition": "Employee travel, not owner" - } - ] - }, - "skr04": { - "primary": { - "konto": "6673", - "name": "Reisekosten Unternehmer Fahrtkosten", - "confidence": "high" - }, - "alternatives": [ - { - "konto": "6663", - "name": "Reisekosten Arbeitnehmer Fahrtkosten", - "condition": "Employee travel, not owner" - } - ] - }, - "needs_beleg": true, - "ust_abzug": true, - "notes": "Distinction between Unternehmer (4673) and Arbeitnehmer (4663) depends on who travels" - } - ] -} -``` - -## API Design - -### 1. Kontenrahmen (Chart of Accounts) - -```python -from german_accounting import SKR03, SKR04 - -# Get account by number -konto = SKR03.get("4650") -konto.nummer # "4650" -konto.name # "Bewirtungskosten" -konto.klasse # 4 -konto.gruppe # "Betriebliche Aufwendungen" -konto.typ # "aufwand" | "ertrag" | "aktiv" | "passiv" -konto.ust_relevant # True -konto.steuerschluessel # [9, 8] -konto.skr04 # "6640" (cross-reference) -konto.notes # "Abzugsfähig zu 70%..." - -# Search accounts -results = SKR03.search("Reisekosten") -# Returns list of matching Konto objects - -# List all accounts in a Kontenklasse -klasse4 = SKR03.klasse(4) -# Returns all accounts in range 4000-4999 - -# Cross-reference -skr04_konto = SKR03.get("4650").to_skr04() -# Returns equivalent SKR04 Konto object - -# Check if account exists -SKR03.exists("4650") # True -SKR03.exists("9999") # False - -# List all Kontenklassen -for kl in SKR03.klassen(): - print(f"{kl.id}: {kl.name}") -``` - -### 2. MCC Mapping - -```python -from german_accounting import suggest_account, MCCMapper - -# Simple lookup -result = suggest_account(mcc="5812") -result.primary # AccountSuggestion(konto="4650", name="Bewirtungskosten", confidence="medium") -result.alternatives # [AccountSuggestion(konto="4654", ...), ...] -result.needs_beleg # True -result.ust_abzug # True -result.notes # "Could be Bewirtung (4650) or Aufmerksamkeit (4654)" - -# With SKR preference -result = suggest_account(mcc="5812", skr="SKR04") -result.primary.konto # "6640" (SKR04 equivalent) - -# Batch mapping -mapper = MCCMapper(skr="SKR03") -results = mapper.map_many([ - {"mcc": "5812", "amount": 47.50}, - {"mcc": "4121", "amount": 23.00}, - {"mcc": "5111", "amount": 12.99}, -]) - -# Get all MCC codes -all_mccs = MCCMapper.list_mccs() - -# Get all MCC codes mapped to a specific account -mccs_for_reise = MCCMapper.mccs_for_account("4673") -``` - -### 3. DATEV EXTF Export - -```python -from german_accounting import DatevExport -from datetime import date - -# Create export -export = DatevExport( - berater_nummer=1001, - mandanten_nummer=456, - wirtschaftsjahr_beginn=date(2026, 1, 1), - datum_von=date(2026, 4, 1), - datum_bis=date(2026, 4, 30), - skr="SKR03", - bezeichnung="Buchungen April 2026" -) - -# Add bookings -export.add_buchung( - betrag=47.50, - soll_haben="S", # S=Soll, H=Haben - konto="4650", - gegenkonto="1800", # Bank - belegdatum=date(2026, 4, 3), - buchungstext="Geschäftsessen Kunde Müller", - belegfeld1="RE-2026-042", - bu_schluessel="9" # 19% VSt -) - -# Validate before export -errors = export.validate() -# Returns list of ValidationError or empty list - -# Export to file -export.to_file("EXTF_Buchungsstapel_April2026.csv") - -# Export to string -csv_content = export.to_string() - -# Export to bytes -csv_bytes = export.to_bytes() -``` - -### 4. Buchungssatz (Booking Entry) - -```python -from german_accounting import Buchungssatz - -buchung = Buchungssatz( - betrag=1200.00, - soll_haben="S", - konto="8400", - gegenkonto="1800", - belegdatum=date(2026, 4, 3), - buchungstext="Software License", - belegfeld1="RE-2026-100", - bu_schluessel="9" -) - -# Validate individual booking -buchung.validate(skr="SKR03") -# Checks: konto exists in SKR03, gegenkonto exists, -# bu_schluessel is valid for this konto, etc. - -# Serialize -buchung.to_dict() -buchung.to_extf_row() -``` - -### 5. Tax / Steuerschlüssel - -```python -from german_accounting import Steuerschluessel, UStSatz - -# Get tax code info -st = Steuerschluessel.get(9) -st.code # 9 -st.name # "Vorsteuer 19%" -st.satz # 0.19 -st.typ # "vorsteuer" - -# Current USt rates -UStSatz.NORMAL # 0.19 -UStSatz.ERMAESSIGT # 0.07 - -# Calculate USt -from german_accounting import berechne_ust -netto, ust, brutto = berechne_ust(100.00, satz=0.19) -# netto=100.00, ust=19.00, brutto=119.00 - -netto, ust, brutto = berechne_ust(119.00, satz=0.19, brutto=True) -# netto=100.00, ust=19.00, brutto=119.00 -``` - -### 6. GoBD Validation - -```python -from german_accounting import validate_buchungssatz, validate_export - -# Validate a single entry -errors = validate_buchungssatz( - konto="4650", - gegenkonto="1800", - betrag=47.50, - bu_schluessel="9", - belegdatum=date(2026, 4, 3), - skr="SKR03" -) -# Returns: [] or [ValidationError("BU-Schlüssel 9 not valid for Konto 4650")] - -# Validate an entire export -errors = validate_export(export) -# Checks: -# - All required fields present -# - Dates within fiscal year -# - Konto/Gegenkonto exist in selected SKR -# - BU-Schlüssel valid for each Konto -# - No duplicate Belegnummern -# - Soll/Haben consistency -``` - -## Data Classes - -```python -@dataclass -class Konto: - nummer: str - name: str - klasse: int - gruppe: str - untergruppe: str | None - typ: Literal["aufwand", "ertrag", "aktiv", "passiv"] - ust_relevant: bool - steuerschluessel: list[int] - notes: str | None = None - - def to_skr04(self) -> "Konto": ... - def to_skr03(self) -> "Konto": ... - -@dataclass -class AccountSuggestion: - konto: str - name: str - confidence: Literal["high", "medium", "low"] - condition: str | None = None - -@dataclass -class MCCSuggestion: - mcc: str - mcc_name: str - mcc_category: str - primary: AccountSuggestion - alternatives: list[AccountSuggestion] - needs_beleg: bool - ust_abzug: bool - notes: str | None = None - -@dataclass -class ValidationError: - field: str - message: str - severity: Literal["error", "warning"] - code: str # e.g. "GOBD_001", "SKR_INVALID_KONTO" - -@dataclass -class Buchungssatz: - betrag: float - soll_haben: Literal["S", "H"] - konto: str - gegenkonto: str - belegdatum: date - buchungstext: str - belegfeld1: str | None = None - belegfeld2: str | None = None - bu_schluessel: str | None = None - kostenstelle1: str | None = None - kostenstelle2: str | None = None - - def validate(self, skr: str = "SKR03") -> list[ValidationError]: ... - def to_dict(self) -> dict: ... - def to_extf_row(self) -> str: ... -``` - -## EXTF Format Details - -The EXTF (Extern To Fibu) format is a semicolon-separated CSV with: -- Line 1: Header row with metadata (format version, consultant number, client number, fiscal year, date range, etc.) -- Line 2: Column headers -- Lines 3+: Data rows - -Key header fields: -- Field 1: "EXTF" (constant — identifies as external format) -- Field 2: Version number (currently 700) -- Field 3: Data category (21 = Buchungsstapel, 16 = Debitoren/Kreditoren) -- Field 4: Format name ("Buchungsstapel" or "Debitoren/Kreditoren") -- Field 5: Format version (currently 13 for Buchungsstapel) -- Field 8: Herkunft (origin identifier, 2 chars) -- Field 11: Berater-Nummer (consultant number) -- Field 12: Mandanten-Nummer (client number) -- Field 13: WJ-Beginn (fiscal year start, YYYYMMDD) -- Field 14: Sachkontenlänge (account number length, typically 4) -- Field 15: Datum von (date from, YYYYMMDD) -- Field 16: Datum bis (date to, YYYYMMDD) - -Encoding: UTF-8 with BOM (required by DATEV) -Line endings: \r\n (CRLF) -Decimal separator: comma (,) not dot (.) -Text delimiter: double quotes (") -Field delimiter: semicolon (;) - -## Versioning - -- Library version: SemVer (1.0.0, 1.1.0, etc.) -- Data version: Year-based (2026.1, 2026.2, etc.) — separate from lib version -- SKR data updates when DATEV publishes changes (typically annually) -- MCC mapping updates continuously via community contributions - -## Testing Strategy - -- Unit tests for all public API methods -- Validation tests with known-good EXTF files -- Round-trip tests: create EXTF → parse EXTF → compare -- SKR cross-reference tests: every SKR03 account with an SKR04 mapping must resolve correctly in both directions -- MCC mapping coverage: track % of MCC codes mapped and % with confidence "high" - -## Roadmap - -### v0.1.0 (MVP) -- SKR03 and SKR04 as structured JSON data -- Basic Konto lookup, search, and cross-reference -- MCC-to-SKR mapping (top 200 MCCs) -- Basic EXTF export (Buchungsstapel only) - -### v0.2.0 -- Full EXTF support (Buchungsstapel + Stammdaten) -- EXTF reader (parse existing EXTF files) -- GoBD validation -- Steuerschlüssel / BU-Schlüssel support - -### v0.3.0 -- Additional SKRs (SKR49 Vereine, SKR51 Kfz, etc.) -- Industry-specific MCC mappings (Handwerker, Gastro, etc.) -- ZUGFeRD/XRechnung basic support - -### v1.0.0 -- Stable API -- Comprehensive test coverage -- Full documentation -- Community-validated MCC mappings - -## License - -MIT — both code and data files. - -## Contributing - -MCC mapping contributions are especially welcome. Each contribution should include: -- The MCC code and name -- The suggested SKR03 and SKR04 account(s) -- Confidence level with justification -- Any conditions or alternatives -- Source or reasoning for the mapping diff --git a/package.json b/package.json index 034d050..c568ac3 100644 --- a/package.json +++ b/package.json @@ -30,11 +30,13 @@ "schemas" ], "scripts": { + "prebuild": "mkdir -p src/data && cp skr03.json skr04.json mcc_skr_mapping.json src/data/", "build": "tsup", + "pretest": "mkdir -p src/data && cp skr03.json skr04.json mcc_skr_mapping.json src/data/", "test": "vitest run", "test:watch": "vitest", "typecheck": "tsc --noEmit", - "lint": "tsc --noEmit" + "prepublishOnly": "npm run build" }, "devDependencies": { "tsup": "^8.0.0", diff --git a/src/data/mcc_skr_mapping.json b/src/data/mcc_skr_mapping.json deleted file mode 100644 index 74b0366..0000000 --- a/src/data/mcc_skr_mapping.json +++ /dev/null @@ -1,3715 +0,0 @@ -{ - "meta": { - "version": "2026.1", - "description": "Mapping from ISO 18245 MCC codes to SKR03/SKR04 accounts for German business accounting", - "confidence_levels": { - "high": "MCC determines account in >90% of cases for typical SME", - "medium": "MCC suggests most likely account but alternatives are common (30-50%)", - "low": "MCC is ambiguous — multiple equally valid accounts possible" - }, - "default_gegenkonto": "1200 (Bank) for SKR03, 1800 for SKR04", - "license": "MIT", - "status": "draft — contributions and corrections welcome", - "notes": "This mapping assumes a typical German SME (Einzelunternehmen, GmbH, UG). Industry-specific mappings may differ. Always confirm with Steuerberater for edge cases." - }, - "mappings": [ - { - "mcc": "0742", - "mcc_name": "Veterinary Services", - "category": "Professional Services", - "skr03": { - "primary": "4900", - "confidence": "medium" - }, - "skr04_primary": "6300", - "alternatives": [ - { - "konto": "4946", - "condition": "If veterinary service is for business animal (e.g. guard dog)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "0763", - "mcc_name": "Agricultural Co-operatives", - "category": "Agriculture", - "skr03": { - "primary": "3400", - "confidence": "medium" - }, - "skr04_primary": "5400", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "0780", - "mcc_name": "Landscaping and Horticultural Services", - "category": "Services", - "skr03": { - "primary": "4260", - "confidence": "medium" - }, - "skr04_primary": "6340", - "alternatives": [ - { - "konto": "4946", - "condition": "If contracted as Fremdleistung for client project" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "1520", - "mcc_name": "General Contractors", - "category": "Construction", - "skr03": { - "primary": "4260", - "confidence": "medium" - }, - "skr04_primary": "6340", - "alternatives": [ - { - "konto": "3100", - "condition": "If subcontractor for client project" - }, - { - "konto": "0027", - "condition": "If capital expenditure on building" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "1711", - "mcc_name": "Heating, Plumbing, A/C Contractors", - "category": "Construction", - "skr03": { - "primary": "4260", - "confidence": "high" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "1731", - "mcc_name": "Electrical Contractors", - "category": "Construction", - "skr03": { - "primary": "4260", - "confidence": "high" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "1740", - "mcc_name": "Masonry, Stonework, Tile Setting", - "category": "Construction", - "skr03": { - "primary": "4260", - "confidence": "high" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "1750", - "mcc_name": "Carpentry Contractors", - "category": "Construction", - "skr03": { - "primary": "4260", - "confidence": "high" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "1761", - "mcc_name": "Roofing, Siding, Sheet Metal", - "category": "Construction", - "skr03": { - "primary": "4260", - "confidence": "high" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "2741", - "mcc_name": "Miscellaneous Publishing and Printing", - "category": "Business Services", - "skr03": { - "primary": "4600", - "confidence": "medium" - }, - "skr04_primary": "6600", - "alternatives": [ - { - "konto": "4930", - "condition": "If printed office supplies" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "2791", - "mcc_name": "Typesetting, Plate Making", - "category": "Business Services", - "skr03": { - "primary": "4600", - "confidence": "medium" - }, - "skr04_primary": "6600", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "2842", - "mcc_name": "Specialty Cleaning, Polishing", - "category": "Services", - "skr03": { - "primary": "4250", - "confidence": "high" - }, - "skr04_primary": "6335", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "3000-3350", - "mcc_name": "Airlines", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "high" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4663", - "condition": "If employee travel, not owner" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Range covers all major airlines" - }, - { - "mcc": "3351-3500", - "mcc_name": "Hotels/Motels", - "category": "Travel", - "skr03": { - "primary": "4676", - "confidence": "high" - }, - "skr04_primary": "6680", - "alternatives": [ - { - "konto": "4666", - "condition": "Employee travel, not owner" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Hotel-specific MCC range. Distinction between Unternehmer (4676) and Arbeitnehmer (4666) depends on who travels." - }, - { - "mcc": "3501-3999", - "mcc_name": "Car Rental Agencies", - "category": "Transportation", - "skr03": { - "primary": "4570", - "confidence": "high" - }, - "skr04_primary": "6570", - "alternatives": [ - { - "konto": "4673", - "condition": "If rented during business trip" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Range covers all major car rental companies" - }, - { - "mcc": "4011", - "mcc_name": "Railroads", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "high" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4663", - "condition": "Employee travel" - }, - { - "konto": "4730", - "condition": "If freight transport" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4111", - "mcc_name": "Local/Suburban Commuter Passenger Transportation", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "high" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4663", - "condition": "Employee travel" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4112", - "mcc_name": "Passenger Railways", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "high" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4663", - "condition": "Employee travel" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4121", - "mcc_name": "Taxicabs/Limousines", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "high" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4663", - "condition": "Employee travel" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4131", - "mcc_name": "Bus Lines", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "high" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4663", - "condition": "Employee travel" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4214", - "mcc_name": "Motor Freight Carriers, Trucking", - "category": "Transportation", - "skr03": { - "primary": "4730", - "confidence": "high" - }, - "skr04_primary": "6730", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4215", - "mcc_name": "Courier Services", - "category": "Transportation", - "skr03": { - "primary": "4910", - "confidence": "high" - }, - "skr04_primary": "6800", - "alternatives": [ - { - "konto": "4730", - "condition": "If shipping goods to customers" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4225", - "mcc_name": "Public Warehousing and Storage", - "category": "Services", - "skr03": { - "primary": "4900", - "confidence": "medium" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4411", - "mcc_name": "Steamship/Cruise Lines", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "medium" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4640", - "condition": "If client entertainment" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4468", - "mcc_name": "Marinas", - "category": "Transportation", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4511", - "mcc_name": "Airlines, Air Carriers", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "high" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4663", - "condition": "Employee travel" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4722", - "mcc_name": "Travel Agencies/Tour Operators", - "category": "Travel", - "skr03": { - "primary": "4673", - "confidence": "medium" - }, - "skr04_primary": "6673", - "alternatives": [ - { - "konto": "4676", - "condition": "If hotel included" - }, - { - "konto": "4663", - "condition": "Employee travel" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4784", - "mcc_name": "Tolls/Bridge Fees", - "category": "Transportation", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [ - { - "konto": "4673", - "condition": "If during business trip" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4789", - "mcc_name": "Transportation Services, Not Elsewhere Classified", - "category": "Transportation", - "skr03": { - "primary": "4673", - "confidence": "medium" - }, - "skr04_primary": "6673", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4812", - "mcc_name": "Telecommunication Equipment", - "category": "Telecom", - "skr03": { - "primary": "4920", - "confidence": "high" - }, - "skr04_primary": "6805", - "alternatives": [ - { - "konto": "0410", - "condition": "If hardware purchase > 800€ net" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4814", - "mcc_name": "Telecommunication Services", - "category": "Telecom", - "skr03": { - "primary": "4920", - "confidence": "high" - }, - "skr04_primary": "6805", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4816", - "mcc_name": "Computer Network/Information Services", - "category": "Technology", - "skr03": { - "primary": "4925", - "confidence": "high" - }, - "skr04_primary": "6815", - "alternatives": [ - { - "konto": "4969", - "condition": "If SaaS subscription" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4821", - "mcc_name": "Telegraph Services", - "category": "Telecom", - "skr03": { - "primary": "4920", - "confidence": "high" - }, - "skr04_primary": "6805", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4829", - "mcc_name": "Wire Transfer Money Orders", - "category": "Financial", - "skr03": { - "primary": "4970", - "confidence": "high" - }, - "skr04_primary": "6855", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "4899", - "mcc_name": "Cable, Satellite, Pay Television/Radio", - "category": "Telecom", - "skr03": { - "primary": "4920", - "confidence": "medium" - }, - "skr04_primary": "6805", - "alternatives": [ - { - "konto": "4900", - "condition": "If not directly business related" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "4900", - "mcc_name": "Utilities — Electric, Gas, Water, Sanitary", - "category": "Utilities", - "skr03": { - "primary": "4240", - "confidence": "high" - }, - "skr04_primary": "6330", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5013", - "mcc_name": "Motor Vehicle Supplies and New Parts", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [ - { - "konto": "4540", - "condition": "If repair parts" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5021", - "mcc_name": "Office and Commercial Furniture", - "category": "Office", - "skr03": { - "primary": "0420", - "confidence": "medium" - }, - "skr04_primary": "0640", - "alternatives": [ - { - "konto": "4930", - "condition": "If < 250€ net" - }, - { - "konto": "0480", - "condition": "If 250-800€ net (GWG)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5039", - "mcc_name": "Construction Materials", - "category": "Construction", - "skr03": { - "primary": "3400", - "confidence": "medium" - }, - "skr04_primary": "5400", - "alternatives": [ - { - "konto": "4260", - "condition": "If maintenance of own premises" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5044", - "mcc_name": "Photographic, Photocopy, Office Equipment", - "category": "Office", - "skr03": { - "primary": "4930", - "confidence": "medium" - }, - "skr04_primary": "6820", - "alternatives": [ - { - "konto": "0410", - "condition": "If equipment > 800€ net" - }, - { - "konto": "0480", - "condition": "If 250-800€ net (GWG)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5045", - "mcc_name": "Computers, Computer Peripherals, Software", - "category": "Technology", - "skr03": { - "primary": "0420", - "confidence": "medium" - }, - "skr04_primary": "0640", - "alternatives": [ - { - "konto": "4969", - "condition": "If software only" - }, - { - "konto": "0480", - "condition": "If hardware 250-800€ (GWG)" - }, - { - "konto": "4930", - "condition": "If accessories < 250€" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5046", - "mcc_name": "Commercial Equipment, Not Elsewhere Classified", - "category": "Equipment", - "skr03": { - "primary": "0400", - "confidence": "medium" - }, - "skr04_primary": "0620", - "alternatives": [ - { - "konto": "0480", - "condition": "If 250-800€ (GWG)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5047", - "mcc_name": "Medical, Dental, Ophthalmic Equipment", - "category": "Medical Equipment", - "skr03": { - "primary": "0400", - "confidence": "medium" - }, - "skr04_primary": "0620", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5065", - "mcc_name": "Electrical Parts and Equipment", - "category": "Equipment", - "skr03": { - "primary": "3400", - "confidence": "medium" - }, - "skr04_primary": "5400", - "alternatives": [ - { - "konto": "4800", - "condition": "If for repairs" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5072", - "mcc_name": "Hardware, Equipment and Supplies", - "category": "Supplies", - "skr03": { - "primary": "4980", - "confidence": "high" - }, - "skr04_primary": "6845", - "alternatives": [ - { - "konto": "3400", - "condition": "If raw materials for production" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5094", - "mcc_name": "Precious Stones, Metals, Watches, Jewelry", - "category": "Retail", - "skr03": { - "primary": "4630", - "confidence": "low" - }, - "skr04_primary": "6620", - "alternatives": [ - { - "konto": "4635", - "condition": "If gift > 50€" - }, - { - "konto": "1800", - "condition": "If personal purchase (Privatentnahme)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5111", - "mcc_name": "Stationery, Office Supplies, Printing, Writing Paper", - "category": "Office", - "skr03": { - "primary": "4930", - "confidence": "high" - }, - "skr04_primary": "6820", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5112", - "mcc_name": "Stationery Stores", - "category": "Office", - "skr03": { - "primary": "4930", - "confidence": "high" - }, - "skr04_primary": "6820", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5131", - "mcc_name": "Piece Goods, Notions, Dry Goods", - "category": "Wholesale", - "skr03": { - "primary": "3400", - "confidence": "medium" - }, - "skr04_primary": "5400", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5137", - "mcc_name": "Uniforms, Commercial Clothing", - "category": "Retail", - "skr03": { - "primary": "4140", - "confidence": "medium" - }, - "skr04_primary": "6130", - "alternatives": [ - { - "konto": "4900", - "condition": "If general work clothing, not Berufsbekleidung" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Berufsbekleidung (work uniforms). Common for trades, gastro, medical." - }, - { - "mcc": "5139", - "mcc_name": "Commercial Footwear", - "category": "Retail", - "skr03": { - "primary": "4140", - "confidence": "medium" - }, - "skr04_primary": "6130", - "alternatives": [ - { - "konto": "4900", - "condition": "If general work shoes, not Sicherheitsschuhe" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Arbeitsschuhe/Sicherheitsschuhe. Part of Berufsbekleidung." - }, - { - "mcc": "5192", - "mcc_name": "Books, Periodicals, Newspapers", - "category": "Publishing", - "skr03": { - "primary": "4940", - "confidence": "high" - }, - "skr04_primary": "6825", - "alternatives": [ - { - "konto": "4945", - "condition": "If training/educational material" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Books typically 7% USt in Germany" - }, - { - "mcc": "5193", - "mcc_name": "Florists Supplies, Nursery Stock, Flowers", - "category": "Retail", - "skr03": { - "primary": "4654", - "confidence": "medium" - }, - "skr04_primary": "6644", - "alternatives": [ - { - "konto": "4630", - "condition": "If gift to client < 50€" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5200", - "mcc_name": "Home Supply Warehouse Stores", - "category": "Retail", - "skr03": { - "primary": "4260", - "confidence": "medium" - }, - "skr04_primary": "6340", - "alternatives": [ - { - "konto": "4980", - "condition": "If tools/small equipment" - }, - { - "konto": "1800", - "condition": "If personal (Privatentnahme)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5211", - "mcc_name": "Lumber, Building Materials Stores", - "category": "Construction", - "skr03": { - "primary": "4260", - "confidence": "medium" - }, - "skr04_primary": "6340", - "alternatives": [ - { - "konto": "3400", - "condition": "If materials for production" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5251", - "mcc_name": "Hardware Stores", - "category": "Retail", - "skr03": { - "primary": "4980", - "confidence": "medium" - }, - "skr04_primary": "6845", - "alternatives": [ - { - "konto": "4260", - "condition": "If for premises maintenance" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5261", - "mcc_name": "Nurseries, Lawn and Garden Supply", - "category": "Retail", - "skr03": { - "primary": "4260", - "confidence": "medium" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5300", - "mcc_name": "Wholesale Clubs", - "category": "Wholesale", - "skr03": { - "primary": "3400", - "confidence": "low" - }, - "skr04_primary": "5400", - "alternatives": [ - { - "konto": "4930", - "condition": "If office supplies" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5309", - "mcc_name": "Duty Free Stores", - "category": "Retail", - "skr03": { - "primary": "4630", - "confidence": "low" - }, - "skr04_primary": "6620", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5310", - "mcc_name": "Discount Stores", - "category": "Retail", - "skr03": { - "primary": "4930", - "confidence": "low" - }, - "skr04_primary": "6820", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5311", - "mcc_name": "Department Stores", - "category": "Retail", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Very ambiguous — depends entirely on what was purchased" - }, - { - "mcc": "5331", - "mcc_name": "Variety Stores", - "category": "Retail", - "skr03": { - "primary": "4930", - "confidence": "low" - }, - "skr04_primary": "6820", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5399", - "mcc_name": "General Merchandise", - "category": "Retail", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5411", - "mcc_name": "Grocery Stores, Supermarkets", - "category": "Food", - "skr03": { - "primary": "4650", - "confidence": "low" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "4654", - "condition": "If non-deductible entertainment" - }, - { - "konto": "1800", - "condition": "If personal (Privatentnahme)" - }, - { - "konto": "3400", - "condition": "If ingredients for food business" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Highly ambiguous. Purpose determines account." - }, - { - "mcc": "5422", - "mcc_name": "Freezer and Locker Meat Provisioners", - "category": "Food", - "skr03": { - "primary": "4650", - "confidence": "low" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "3400", - "condition": "If for food business" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5441", - "mcc_name": "Candy, Nut, Confectionery Stores", - "category": "Food", - "skr03": { - "primary": "4630", - "confidence": "medium" - }, - "skr04_primary": "6620", - "alternatives": [ - { - "konto": "4654", - "condition": "If internal team treats" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5451", - "mcc_name": "Dairy Products Stores", - "category": "Food", - "skr03": { - "primary": "4650", - "confidence": "low" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "3400", - "condition": "If for food business" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5462", - "mcc_name": "Bakeries", - "category": "Food", - "skr03": { - "primary": "4650", - "confidence": "low" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "4654", - "condition": "If for office/team" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5499", - "mcc_name": "Miscellaneous Food Stores", - "category": "Food", - "skr03": { - "primary": "4650", - "confidence": "low" - }, - "skr04_primary": "6640", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5511", - "mcc_name": "Car and Truck Dealers (New and Used)", - "category": "Automotive", - "skr03": { - "primary": "0320", - "confidence": "medium" - }, - "skr04_primary": "0520", - "alternatives": [ - { - "konto": "4530", - "condition": "If parts/accessories only" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Major purchase — likely Anlagevermögen" - }, - { - "mcc": "5521", - "mcc_name": "Used Car Dealers", - "category": "Automotive", - "skr03": { - "primary": "0320", - "confidence": "medium" - }, - "skr04_primary": "0520", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5531", - "mcc_name": "Auto and Home Supply Stores", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5532", - "mcc_name": "Automotive Tire Stores", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5533", - "mcc_name": "Automotive Parts, Accessories Stores", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5541", - "mcc_name": "Service Stations (Fuel)", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5542", - "mcc_name": "Automated Fuel Dispensers", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5551", - "mcc_name": "Boat Dealers", - "category": "Equipment", - "skr03": { - "primary": "0400", - "confidence": "low" - }, - "skr04_primary": "0620", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5571", - "mcc_name": "Motorcycle Shops and Dealers", - "category": "Automotive", - "skr03": { - "primary": "0320", - "confidence": "low" - }, - "skr04_primary": "0520", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5599", - "mcc_name": "Miscellaneous Automotive Dealers", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "medium" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5611", - "mcc_name": "Men's Clothing Stores", - "category": "Clothing", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal (Privatentnahme)" - }, - { - "konto": "4140", - "condition": "If work uniforms" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Clothing is generally not deductible unless clearly work-only (uniform, safety gear)" - }, - { - "mcc": "5621", - "mcc_name": "Women's Clothing Stores", - "category": "Clothing", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Same as 5611" - }, - { - "mcc": "5641", - "mcc_name": "Children's and Infants' Wear Stores", - "category": "Clothing", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false, - "notes": "Almost always personal (Privatentnahme)" - }, - { - "mcc": "5651", - "mcc_name": "Family Clothing Stores", - "category": "Clothing", - "skr03": { - "primary": "1800", - "confidence": "medium" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If work uniforms" - } - ], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "5655", - "mcc_name": "Sports and Riding Apparel Stores", - "category": "Clothing", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5661", - "mcc_name": "Shoe Stores", - "category": "Clothing", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If safety shoes for work" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5699", - "mcc_name": "Miscellaneous Apparel and Accessory Shops", - "category": "Clothing", - "skr03": { - "primary": "1800", - "confidence": "medium" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5712", - "mcc_name": "Furniture, Home Furnishings", - "category": "Furnishings", - "skr03": { - "primary": "0420", - "confidence": "medium" - }, - "skr04_primary": "0640", - "alternatives": [ - { - "konto": "0480", - "condition": "If 250-800€ (GWG)" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5722", - "mcc_name": "Household Appliance Stores", - "category": "Furnishings", - "skr03": { - "primary": "0410", - "confidence": "low" - }, - "skr04_primary": "0630", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5732", - "mcc_name": "Electronics Stores", - "category": "Technology", - "skr03": { - "primary": "0420", - "confidence": "medium" - }, - "skr04_primary": "0640", - "alternatives": [ - { - "konto": "0480", - "condition": "If 250-800€ (GWG)" - }, - { - "konto": "4930", - "condition": "If small accessories < 250€" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5733", - "mcc_name": "Music Stores, Instruments, Pianos", - "category": "Retail", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "0400", - "condition": "If for music business" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5734", - "mcc_name": "Computer Software Stores", - "category": "Technology", - "skr03": { - "primary": "4969", - "confidence": "high" - }, - "skr04_primary": "6838", - "alternatives": [ - { - "konto": "0135", - "condition": "If perpetual license > 800€" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5735", - "mcc_name": "Record Stores", - "category": "Retail", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5811", - "mcc_name": "Caterers", - "category": "Food Service", - "skr03": { - "primary": "4650", - "confidence": "high" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "4654", - "condition": "If non-deductible portion" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Bewirtungsbeleg with attendees required" - }, - { - "mcc": "5812", - "mcc_name": "Eating Places, Restaurants", - "category": "Food Service", - "skr03": { - "primary": "4650", - "confidence": "medium" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "4674", - "condition": "If meal during business trip (Verpflegungsmehraufwand)" - }, - { - "konto": "4654", - "condition": "If non-deductible" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Bewirtungsbeleg required for 4650. Trip meal uses Pauschale." - }, - { - "mcc": "5813", - "mcc_name": "Bars, Cocktail Lounges, Nightclubs", - "category": "Food Service", - "skr03": { - "primary": "4650", - "confidence": "medium" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "4654", - "condition": "If non-deductible" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5814", - "mcc_name": "Fast Food Restaurants", - "category": "Food Service", - "skr03": { - "primary": "4650", - "confidence": "medium" - }, - "skr04_primary": "6640", - "alternatives": [ - { - "konto": "4674", - "condition": "If during business trip" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5815", - "mcc_name": "Digital Goods: Media, Books, Movies, Music", - "category": "Technology", - "skr03": { - "primary": "4940", - "confidence": "medium" - }, - "skr04_primary": "6820", - "alternatives": [ - { - "konto": "4969", - "condition": "If software/streaming subscription, not book/media" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "7% USt for e-books (BU 2), 19% for streaming. Distinguish Bücher (4940) from Software (4969)." - }, - { - "mcc": "5816", - "mcc_name": "Digital Goods: Games", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Almost always personal use. If used for business (game studio research), use 4969." - }, - { - "mcc": "5817", - "mcc_name": "Digital Goods: Applications (SaaS)", - "category": "Technology", - "skr03": { - "primary": "4969", - "confidence": "high" - }, - "skr04_primary": "6840", - "alternatives": [ - { - "konto": "4925", - "condition": "If internet/cloud infrastructure (AWS, GCP)" - }, - { - "konto": "4806", - "condition": "If directly attributable to specific Fremdleistung" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Covers SaaS subscriptions: GitHub, Figma, Notion, Slack, Jira, Zoom, etc. Most common MCC for tech SME expenses." - }, - { - "mcc": "5818", - "mcc_name": "Digital Goods: Large Digital Goods Merchant", - "category": "Technology", - "skr03": { - "primary": "4969", - "confidence": "low" - }, - "skr04_primary": "6840", - "alternatives": [ - { - "konto": "4940", - "condition": "If books/publications" - }, - { - "konto": "1800", - "condition": "If personal app purchase" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Apple App Store, Google Play. Low confidence because purchases are mixed business/personal." - }, - { - "mcc": "5912", - "mcc_name": "Drug Stores, Pharmacies", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4946", - "condition": "If first aid supplies for office" - } - ], - "needs_beleg": false, - "ust_abzug": false, - "notes": "Almost always personal" - }, - { - "mcc": "5921", - "mcc_name": "Package Stores — Beer, Wine, Liquor", - "category": "Retail", - "skr03": { - "primary": "4630", - "confidence": "medium" - }, - "skr04_primary": "6620", - "alternatives": [ - { - "konto": "4650", - "condition": "If for client entertainment" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5931", - "mcc_name": "Used Merchandise and Secondhand Stores", - "category": "Retail", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5941", - "mcc_name": "Sporting Goods Stores", - "category": "Retail", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If company sports equipment for employees" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5942", - "mcc_name": "Book Stores", - "category": "Publishing", - "skr03": { - "primary": "4940", - "confidence": "high" - }, - "skr04_primary": "6825", - "alternatives": [ - { - "konto": "4945", - "condition": "If educational/training" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Books typically 7% USt" - }, - { - "mcc": "5943", - "mcc_name": "Stationery, Office, School Supply Stores", - "category": "Office", - "skr03": { - "primary": "4930", - "confidence": "high" - }, - "skr04_primary": "6820", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5944", - "mcc_name": "Jewelry, Watch, Clock, Silverware Stores", - "category": "Retail", - "skr03": { - "primary": "4630", - "confidence": "low" - }, - "skr04_primary": "6620", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5945", - "mcc_name": "Hobby, Toy, Game Shops", - "category": "Retail", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5946", - "mcc_name": "Camera and Photographic Supply Stores", - "category": "Technology", - "skr03": { - "primary": "0410", - "confidence": "medium" - }, - "skr04_primary": "0630", - "alternatives": [ - { - "konto": "0480", - "condition": "If 250-800€ (GWG)" - }, - { - "konto": "4930", - "condition": "If small accessories" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5947", - "mcc_name": "Gift, Card, Novelty, Souvenir Shops", - "category": "Retail", - "skr03": { - "primary": "4630", - "confidence": "medium" - }, - "skr04_primary": "6620", - "alternatives": [ - { - "konto": "4635", - "condition": "If gift > 50€" - }, - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5964", - "mcc_name": "Direct Marketing — Catalog Merchant", - "category": "Retail", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5965", - "mcc_name": "Direct Marketing — Combination Catalog", - "category": "Retail", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5967", - "mcc_name": "Direct Marketing — Inbound Teleservices", - "category": "Services", - "skr03": { - "primary": "4600", - "confidence": "medium" - }, - "skr04_primary": "6600", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5968", - "mcc_name": "Direct Marketing — Subscription", - "category": "Services", - "skr03": { - "primary": "4940", - "confidence": "medium" - }, - "skr04_primary": "6825", - "alternatives": [ - { - "konto": "4969", - "condition": "If digital subscription/SaaS" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5969", - "mcc_name": "Direct Marketing — Other", - "category": "Services", - "skr03": { - "primary": "4600", - "confidence": "low" - }, - "skr04_primary": "6600", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5970", - "mcc_name": "Artist's Supply and Craft Shops", - "category": "Retail", - "skr03": { - "primary": "3400", - "confidence": "low" - }, - "skr04_primary": "5400", - "alternatives": [ - { - "konto": "4930", - "condition": "If office/presentation materials" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5977", - "mcc_name": "Cosmetic Stores", - "category": "Retail", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "5983", - "mcc_name": "Fuel Dealers", - "category": "Utilities", - "skr03": { - "primary": "4230", - "confidence": "high" - }, - "skr04_primary": "6325", - "alternatives": [ - { - "konto": "4530", - "condition": "If vehicle fuel" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "5999", - "mcc_name": "Miscellaneous and Specialty Retail Stores", - "category": "Retail", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "6010", - "mcc_name": "Financial Institutions — Manual Cash Disbursements", - "category": "Financial", - "skr03": { - "primary": "4970", - "confidence": "high" - }, - "skr04_primary": "6855", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Kontoauszug serves as Beleg." - }, - { - "mcc": "6011", - "mcc_name": "Financial Institutions — Automated Cash Disbursements (ATM)", - "category": "Financial", - "skr03": { - "primary": "4970", - "confidence": "high" - }, - "skr04_primary": "6855", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false, - "notes": "ATM fees are Nebenkosten des Geldverkehrs Kontoauszug serves as Beleg." - }, - { - "mcc": "6012", - "mcc_name": "Financial Institutions — Merchandise and Services", - "category": "Financial", - "skr03": { - "primary": "4970", - "confidence": "high" - }, - "skr04_primary": "6855", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "6051", - "mcc_name": "Non-Financial Institutions — Foreign Currency, Money Orders", - "category": "Financial", - "skr03": { - "primary": "4970", - "confidence": "high" - }, - "skr04_primary": "6855", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "6211", - "mcc_name": "Security Brokers/Dealers", - "category": "Financial", - "skr03": { - "primary": "4970", - "confidence": "medium" - }, - "skr04_primary": "6855", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "6300", - "mcc_name": "Insurance Sales, Underwriting, Premiums", - "category": "Insurance", - "skr03": { - "primary": "4360", - "confidence": "high" - }, - "skr04_primary": "6400", - "alternatives": [ - { - "konto": "4520", - "condition": "If Kfz-Versicherung" - } - ], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Insurance premiums are VAT-exempt in Germany" - }, - { - "mcc": "6399", - "mcc_name": "Insurance — Not Elsewhere Classified", - "category": "Insurance", - "skr03": { - "primary": "4360", - "confidence": "medium" - }, - "skr04_primary": "6400", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "6513", - "mcc_name": "Real Estate Agents and Managers — Rentals", - "category": "Real Estate", - "skr03": { - "primary": "4210", - "confidence": "high" - }, - "skr04_primary": "6310", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7011", - "mcc_name": "Lodging — Hotels, Motels, Resorts", - "category": "Travel", - "skr03": { - "primary": "4676", - "confidence": "high" - }, - "skr04_primary": "6680", - "alternatives": [ - { - "konto": "4666", - "condition": "If employee travel" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Hotel room: 7% USt. Additional services (breakfast, minibar): 19% USt" - }, - { - "mcc": "7012", - "mcc_name": "Timeshares", - "category": "Travel", - "skr03": { - "primary": "4676", - "confidence": "medium" - }, - "skr04_primary": "6680", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7032", - "mcc_name": "Sporting, Recreational Camps", - "category": "Recreation", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If company team event" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7210", - "mcc_name": "Laundry, Cleaning, Garment Services", - "category": "Services", - "skr03": { - "primary": "4250", - "confidence": "medium" - }, - "skr04_primary": "6335", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7211", - "mcc_name": "Laundry Services — Family and Commercial", - "category": "Services", - "skr03": { - "primary": "4250", - "confidence": "medium" - }, - "skr04_primary": "6335", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7216", - "mcc_name": "Dry Cleaners", - "category": "Services", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7230", - "mcc_name": "Barber and Beauty Shops", - "category": "Services", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7251", - "mcc_name": "Shoe Repair, Hat Cleaning", - "category": "Services", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7261", - "mcc_name": "Funeral Services, Crematories", - "category": "Services", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7273", - "mcc_name": "Dating and Escort Services", - "category": "Services", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7276", - "mcc_name": "Tax Preparation Services", - "category": "Professional Services", - "skr03": { - "primary": "4955", - "confidence": "high" - }, - "skr04_primary": "6830", - "alternatives": [ - { - "konto": "4950", - "condition": "If general legal/tax advice" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7277", - "mcc_name": "Counseling Services", - "category": "Professional Services", - "skr03": { - "primary": "4950", - "confidence": "medium" - }, - "skr04_primary": "6825", - "alternatives": [ - { - "konto": "4945", - "condition": "If coaching/training" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7278", - "mcc_name": "Buying/Shopping Services", - "category": "Services", - "skr03": { - "primary": "4900", - "confidence": "low" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7296", - "mcc_name": "Clothing Rental", - "category": "Services", - "skr03": { - "primary": "4960", - "confidence": "medium" - }, - "skr04_primary": "6835", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7297", - "mcc_name": "Massage Parlors", - "category": "Services", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7298", - "mcc_name": "Health and Beauty Spas", - "category": "Services", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If company wellness for employees" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7299", - "mcc_name": "Miscellaneous Recreation Services", - "category": "Services", - "skr03": { - "primary": "4210", - "confidence": "medium" - }, - "skr04_primary": "6310", - "alternatives": [ - { - "konto": "4900", - "condition": "If one-time service, not recurring space rental" - }, - { - "konto": "1800", - "condition": "If personal recreation" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Includes coworking spaces (WeWork, Spaces). For recurring coworking, use Miete (4210). For events/recreation, check business purpose." - }, - { - "mcc": "7311", - "mcc_name": "Advertising Services", - "category": "Business Services", - "skr03": { - "primary": "4600", - "confidence": "high" - }, - "skr04_primary": "6600", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7321", - "mcc_name": "Consumer Credit Reporting Agencies", - "category": "Business Services", - "skr03": { - "primary": "4900", - "confidence": "medium" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7333", - "mcc_name": "Commercial Photography, Art, Graphics", - "category": "Business Services", - "skr03": { - "primary": "4600", - "confidence": "high" - }, - "skr04_primary": "6600", - "alternatives": [ - { - "konto": "4946", - "condition": "If for client project (Fremdleistung)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7338", - "mcc_name": "Quick Copy, Reproduction, Blueprinting", - "category": "Business Services", - "skr03": { - "primary": "4930", - "confidence": "high" - }, - "skr04_primary": "6820", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7339", - "mcc_name": "Stenographic and Secretarial Support Services", - "category": "Business Services", - "skr03": { - "primary": "4946", - "confidence": "high" - }, - "skr04_primary": "6835", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7342", - "mcc_name": "Exterminating and Disinfecting Services", - "category": "Services", - "skr03": { - "primary": "4260", - "confidence": "high" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7349", - "mcc_name": "Cleaning, Maintenance, Janitorial Services", - "category": "Services", - "skr03": { - "primary": "4250", - "confidence": "high" - }, - "skr04_primary": "6335", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7361", - "mcc_name": "Employment Agencies, Temporary Help", - "category": "Business Services", - "skr03": { - "primary": "4946", - "confidence": "high" - }, - "skr04_primary": "6835", - "alternatives": [ - { - "konto": "4190", - "condition": "If treated as Aushilfslöhne" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7372", - "mcc_name": "Computer Programming, Data Processing", - "category": "Technology", - "skr03": { - "primary": "4946", - "confidence": "high" - }, - "skr04_primary": "6835", - "alternatives": [ - { - "konto": "4969", - "condition": "If SaaS/software license" - }, - { - "konto": "3100", - "condition": "If subcontracted development for client" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7375", - "mcc_name": "Information Retrieval Services", - "category": "Technology", - "skr03": { - "primary": "4969", - "confidence": "medium" - }, - "skr04_primary": "6838", - "alternatives": [ - { - "konto": "4946", - "condition": "If one-time service, not subscription" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7379", - "mcc_name": "Computer Maintenance and Repair", - "category": "Technology", - "skr03": { - "primary": "4805", - "confidence": "high" - }, - "skr04_primary": "6475", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7392", - "mcc_name": "Management, Consulting, Public Relations", - "category": "Professional Services", - "skr03": { - "primary": "4950", - "confidence": "high" - }, - "skr04_primary": "6825", - "alternatives": [ - { - "konto": "3100", - "condition": "If subcontracted for client project" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7393", - "mcc_name": "Protective and Security Services", - "category": "Services", - "skr03": { - "primary": "4900", - "confidence": "medium" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7394", - "mcc_name": "Equipment, Tool, Furniture Rental and Leasing", - "category": "Services", - "skr03": { - "primary": "4960", - "confidence": "high" - }, - "skr04_primary": "6835", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7395", - "mcc_name": "Photofinishing Laboratories, Photo Developing", - "category": "Services", - "skr03": { - "primary": "4600", - "confidence": "medium" - }, - "skr04_primary": "6600", - "alternatives": [ - { - "konto": "4930", - "condition": "If ID photos or similar" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7399", - "mcc_name": "Business Services — Not Elsewhere Classified", - "category": "Business Services", - "skr03": { - "primary": "4946", - "confidence": "medium" - }, - "skr04_primary": "6835", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7512", - "mcc_name": "Automobile Rental Agency", - "category": "Transportation", - "skr03": { - "primary": "4570", - "confidence": "high" - }, - "skr04_primary": "6570", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7513", - "mcc_name": "Truck and Utility Trailer Rentals", - "category": "Transportation", - "skr03": { - "primary": "4570", - "confidence": "high" - }, - "skr04_primary": "6570", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7519", - "mcc_name": "Motor Home and Recreational Vehicle Rentals", - "category": "Transportation", - "skr03": { - "primary": "4570", - "confidence": "medium" - }, - "skr04_primary": "6570", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal vacation" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7523", - "mcc_name": "Parking Lots, Garages", - "category": "Transportation", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [ - { - "konto": "4673", - "condition": "If during business trip" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7531", - "mcc_name": "Automotive Body Repair Shops", - "category": "Automotive", - "skr03": { - "primary": "4540", - "confidence": "high" - }, - "skr04_primary": "6545", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7534", - "mcc_name": "Tire Re-treading and Repair Shops", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7535", - "mcc_name": "Automotive Paint Shops", - "category": "Automotive", - "skr03": { - "primary": "4540", - "confidence": "high" - }, - "skr04_primary": "6545", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7538", - "mcc_name": "Automotive Service Shops", - "category": "Automotive", - "skr03": { - "primary": "4540", - "confidence": "high" - }, - "skr04_primary": "6545", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7542", - "mcc_name": "Car Washes", - "category": "Automotive", - "skr03": { - "primary": "4530", - "confidence": "high" - }, - "skr04_primary": "6530", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7549", - "mcc_name": "Towing Services", - "category": "Automotive", - "skr03": { - "primary": "4540", - "confidence": "high" - }, - "skr04_primary": "6545", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7622", - "mcc_name": "Electronics Repair Shops", - "category": "Services", - "skr03": { - "primary": "4800", - "confidence": "high" - }, - "skr04_primary": "6460", - "alternatives": [ - { - "konto": "4805", - "condition": "If IT equipment repair" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7623", - "mcc_name": "A/C, Refrigeration Repair", - "category": "Services", - "skr03": { - "primary": "4260", - "confidence": "high" - }, - "skr04_primary": "6340", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7629", - "mcc_name": "Electrical/Small Appliance Repair", - "category": "Services", - "skr03": { - "primary": "4800", - "confidence": "high" - }, - "skr04_primary": "6460", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7631", - "mcc_name": "Watch, Clock, Jewelry Repair", - "category": "Services", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7641", - "mcc_name": "Furniture Repair, Refinishing", - "category": "Services", - "skr03": { - "primary": "4800", - "confidence": "medium" - }, - "skr04_primary": "6460", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal furniture" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7699", - "mcc_name": "Miscellaneous Repair Shops", - "category": "Services", - "skr03": { - "primary": "4800", - "confidence": "medium" - }, - "skr04_primary": "6460", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7829", - "mcc_name": "Motion Picture/Video Tape Production and Distribution", - "category": "Entertainment", - "skr03": { - "primary": "4600", - "confidence": "medium" - }, - "skr04_primary": "6600", - "alternatives": [ - { - "konto": "4946", - "condition": "If production service for client" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7832", - "mcc_name": "Motion Picture Theaters", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4640", - "condition": "If client entertainment" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7841", - "mcc_name": "Video Tape Rental Stores", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7911", - "mcc_name": "Dance Halls, Schools, Studios", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If company event" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7922", - "mcc_name": "Theatrical Producers, Ticket Agencies", - "category": "Entertainment", - "skr03": { - "primary": "4640", - "confidence": "medium" - }, - "skr04_primary": "6630", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7929", - "mcc_name": "Bands, Orchestras, Entertainment", - "category": "Entertainment", - "skr03": { - "primary": "4640", - "confidence": "medium" - }, - "skr04_primary": "6630", - "alternatives": [ - { - "konto": "4946", - "condition": "If hired for company event" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "7932", - "mcc_name": "Billiard/Pool Establishments", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7941", - "mcc_name": "Athletic Fields, Commercial Sports", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If company team event" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7991", - "mcc_name": "Tourist Attractions and Exhibits", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4640", - "condition": "If client entertainment" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7992", - "mcc_name": "Golf Courses — Public", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4640", - "condition": "If client entertainment" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7993", - "mcc_name": "Video Amusement Game Supplies", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7994", - "mcc_name": "Video Game Arcades", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7995", - "mcc_name": "Gambling", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false, - "notes": "Never deductible as business expense" - }, - { - "mcc": "7996", - "mcc_name": "Amusement Parks, Carnivals", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If company event" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7997", - "mcc_name": "Membership Clubs, Country Clubs", - "category": "Entertainment", - "skr03": { - "primary": "4380", - "confidence": "medium" - }, - "skr04_primary": "6420", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Club memberships often non-deductible unless clearly business-related" - }, - { - "mcc": "7998", - "mcc_name": "Aquariums, Seaquariums, Dolphinariums", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "7999", - "mcc_name": "Recreation Services — Not Elsewhere Classified", - "category": "Entertainment", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4140", - "condition": "If company event" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8011", - "mcc_name": "Doctors", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4946", - "condition": "If occupational health for employees (Arbeitsmedizin)" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8021", - "mcc_name": "Dentists, Orthodontists", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8031", - "mcc_name": "Osteopaths", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8041", - "mcc_name": "Chiropractors", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8042", - "mcc_name": "Optometrists, Ophthalmologists", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8043", - "mcc_name": "Opticians, Optical Goods, Eyeglasses", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8049", - "mcc_name": "Podiatrists/Chiropodists", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8050", - "mcc_name": "Nursing/Personal Care Facilities", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8062", - "mcc_name": "Hospitals", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8071", - "mcc_name": "Medical and Dental Labs", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8099", - "mcc_name": "Medical Services, Health Practitioners", - "category": "Health", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [ - { - "konto": "4946", - "condition": "If Arbeitsmedizin" - } - ], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8111", - "mcc_name": "Legal Services, Attorneys", - "category": "Professional Services", - "skr03": { - "primary": "4950", - "confidence": "high" - }, - "skr04_primary": "6825", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8211", - "mcc_name": "Elementary and Secondary Schools", - "category": "Education", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8220", - "mcc_name": "Colleges, Universities", - "category": "Education", - "skr03": { - "primary": "4945", - "confidence": "medium" - }, - "skr04_primary": "6830", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal education" - } - ], - "needs_beleg": true, - "ust_abzug": true, - "notes": "Deductible only if directly business-related (Fortbildung, not Ausbildung)" - }, - { - "mcc": "8241", - "mcc_name": "Correspondence Schools", - "category": "Education", - "skr03": { - "primary": "4945", - "confidence": "medium" - }, - "skr04_primary": "6830", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8244", - "mcc_name": "Business and Secretarial Schools", - "category": "Education", - "skr03": { - "primary": "4945", - "confidence": "high" - }, - "skr04_primary": "6830", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8249", - "mcc_name": "Vocational/Trade Schools", - "category": "Education", - "skr03": { - "primary": "4945", - "confidence": "high" - }, - "skr04_primary": "6830", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8299", - "mcc_name": "Educational Services — Not Elsewhere Classified", - "category": "Education", - "skr03": { - "primary": "4945", - "confidence": "medium" - }, - "skr04_primary": "6830", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8351", - "mcc_name": "Child Day Care Services", - "category": "Services", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8398", - "mcc_name": "Charitable and Social Service Organizations", - "category": "Non-Profit", - "skr03": { - "primary": "4900", - "confidence": "medium" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Donations may be deductible separately (Spenden)" - }, - { - "mcc": "8641", - "mcc_name": "Civic, Social, Fraternal Associations", - "category": "Membership", - "skr03": { - "primary": "4380", - "confidence": "high" - }, - "skr04_primary": "6420", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "8651", - "mcc_name": "Political Organizations", - "category": "Membership", - "skr03": { - "primary": "4380", - "confidence": "medium" - }, - "skr04_primary": "6420", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "8661", - "mcc_name": "Religious Organizations", - "category": "Non-Profit", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": false, - "ust_abzug": false - }, - { - "mcc": "8675", - "mcc_name": "Automobile Associations", - "category": "Membership", - "skr03": { - "primary": "4380", - "confidence": "high" - }, - "skr04_primary": "6420", - "alternatives": [ - { - "konto": "4520", - "condition": "If roadside assistance portion" - } - ], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "8699", - "mcc_name": "Membership Organizations — Not Elsewhere Classified", - "category": "Membership", - "skr03": { - "primary": "4380", - "confidence": "medium" - }, - "skr04_primary": "6420", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "8734", - "mcc_name": "Testing Laboratories", - "category": "Professional Services", - "skr03": { - "primary": "4946", - "confidence": "high" - }, - "skr04_primary": "6835", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8742", - "mcc_name": "Management Consulting Services", - "category": "Professional Services", - "skr03": { - "primary": "4950", - "confidence": "high" - }, - "skr04_primary": "6825", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8911", - "mcc_name": "Architectural, Engineering, Surveying Services", - "category": "Professional Services", - "skr03": { - "primary": "4946", - "confidence": "high" - }, - "skr04_primary": "6835", - "alternatives": [ - { - "konto": "4950", - "condition": "If advisory/consulting only" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8931", - "mcc_name": "Accounting, Auditing, Bookkeeping Services", - "category": "Professional Services", - "skr03": { - "primary": "4955", - "confidence": "high" - }, - "skr04_primary": "6830", - "alternatives": [ - { - "konto": "4957", - "condition": "If audit (Prüfungskosten)" - } - ], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "8999", - "mcc_name": "Professional Services — Not Elsewhere Classified", - "category": "Professional Services", - "skr03": { - "primary": "4946", - "confidence": "medium" - }, - "skr04_primary": "6835", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": true - }, - { - "mcc": "9211", - "mcc_name": "Court Costs, Including Alimony and Child Support", - "category": "Government", - "skr03": { - "primary": "4950", - "confidence": "medium" - }, - "skr04_primary": "6825", - "alternatives": [ - { - "konto": "1800", - "condition": "If personal matter" - } - ], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "9222", - "mcc_name": "Fines", - "category": "Government", - "skr03": { - "primary": "4900", - "confidence": "medium" - }, - "skr04_primary": "6300", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Fines (Bußgelder) are generally not deductible as business expense ACHTUNG: Nicht abzugsfähig bei der Gewinnermittlung (§4 Abs.5 Nr.8 EStG). Muss bei der Steuererklärung hinzugerechnet werden." - }, - { - "mcc": "9223", - "mcc_name": "Bail and Bond Payments", - "category": "Government", - "skr03": { - "primary": "1800", - "confidence": "high" - }, - "skr04_primary": "2100", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "9311", - "mcc_name": "Tax Payments — Government Agencies", - "category": "Government", - "skr03": { - "primary": "1780", - "confidence": "medium" - }, - "skr04_primary": "3820", - "alternatives": [ - { - "konto": "4320", - "condition": "If Gewerbesteuer" - }, - { - "konto": "2650", - "condition": "If Körperschaftsteuer" - } - ], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Account depends on type of tax paid" - }, - { - "mcc": "9399", - "mcc_name": "Government Services — Not Elsewhere Classified", - "category": "Government", - "skr03": { - "primary": "4390", - "confidence": "medium" - }, - "skr04_primary": "6430", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - }, - { - "mcc": "9402", - "mcc_name": "Postal Services — Government Only", - "category": "Government", - "skr03": { - "primary": "4910", - "confidence": "high" - }, - "skr04_primary": "6800", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false, - "notes": "Deutsche Post postal services are VAT-exempt (§4 Nr.11b UStG)" - }, - { - "mcc": "9405", - "mcc_name": "Intra-Government Purchases", - "category": "Government", - "skr03": { - "primary": "4390", - "confidence": "low" - }, - "skr04_primary": "6430", - "alternatives": [], - "needs_beleg": true, - "ust_abzug": false - } - ] -} \ No newline at end of file diff --git a/src/data/skr03.json b/src/data/skr03.json deleted file mode 100644 index a76db16..0000000 --- a/src/data/skr03.json +++ /dev/null @@ -1,3166 +0,0 @@ -{ - "meta": { - "name": "SKR03", - "version": "2026.1", - "description": "Standardkontenrahmen 03 (Prozessgliederungsprinzip). Community-curated dataset.", - "gliederung": "Prozessgliederungsprinzip", - "source": "Curated from publicly available Kontenrahmen documentation. Not an official DATEV product.", - "license": "MIT", - "status": "draft — contributions and corrections welcome", - "sachkontenlaenge": 4 - }, - "klassen": [ - { - "id": 0, - "name": "Anlage- und Kapitalkonten", - "range": [ - 0, - 999 - ] - }, - { - "id": 1, - "name": "Finanz- und Privatkonten", - "range": [ - 1000, - 1999 - ] - }, - { - "id": 2, - "name": "Abgrenzungskonten", - "range": [ - 2000, - 2999 - ] - }, - { - "id": 3, - "name": "Wareneingangs- und Bestandskonten", - "range": [ - 3000, - 3999 - ] - }, - { - "id": 4, - "name": "Betriebliche Aufwendungen", - "range": [ - 4000, - 4999 - ] - }, - { - "id": 7, - "name": "Bestände an Erzeugnissen", - "range": [ - 7000, - 7999 - ] - }, - { - "id": 8, - "name": "Erlöskonten", - "range": [ - 8000, - 8999 - ] - }, - { - "id": 9, - "name": "Vortrags- und statistische Konten", - "range": [ - 9000, - 9999 - ] - } - ], - "konten": [ - { - "konto": "0001", - "name": "Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": null - }, - { - "konto": "0010", - "name": "Grundstücke, grundstücksgleiche Rechte", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0210" - }, - { - "konto": "0015", - "name": "Bauten auf eigenen Grundstücken", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0220" - }, - { - "konto": "0027", - "name": "Gebäude auf eigenen Grundstücken", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0240" - }, - { - "konto": "0030", - "name": "Grundstückseinrichtungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0280" - }, - { - "konto": "0050", - "name": "Einbauten in fremde Grundstücke", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände und Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0290" - }, - { - "konto": "0070", - "name": "Geleistete Anzahlungen auf immaterielle Vermögensgegenstände", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0190" - }, - { - "konto": "0085", - "name": "Geschäfts- oder Firmenwert (entgeltlich erworben)", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0150" - }, - { - "konto": "0100", - "name": "Konzessionen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0100" - }, - { - "konto": "0110", - "name": "Gewerbliche Schutzrechte", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0110" - }, - { - "konto": "0115", - "name": "Ähnliche Rechte und Werte", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0115" - }, - { - "konto": "0120", - "name": "Lizenzen an gewerblichen Schutzrechten", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0120" - }, - { - "konto": "0135", - "name": "EDV-Software", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0135" - }, - { - "konto": "0150", - "name": "Geschäfts- oder Firmenwert", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0150" - }, - { - "konto": "0170", - "name": "Geleistete Anzahlungen auf immaterielle Vermögensgegenstände", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0190" - }, - { - "konto": "0200", - "name": "Technische Anlagen und Maschinen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0400" - }, - { - "konto": "0210", - "name": "Maschinen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0410" - }, - { - "konto": "0240", - "name": "Gebäude anderer Grundstücke", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0260" - }, - { - "konto": "0280", - "name": "Grundstücksgleiche Rechte", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0280" - }, - { - "konto": "0300", - "name": "Andere Anlagen, Betriebs- und Geschäftsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0500" - }, - { - "konto": "0310", - "name": "Betriebsvorrichtungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0510" - }, - { - "konto": "0320", - "name": "PKW", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen - Fahrzeuge", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0520" - }, - { - "konto": "0330", - "name": "Sonstige Transportmittel", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen - Fahrzeuge", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0540" - }, - { - "konto": "0340", - "name": "Sonstige Betriebs- und Geschäftsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0580" - }, - { - "konto": "0350", - "name": "LKW", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen - Fahrzeuge", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0550" - }, - { - "konto": "0400", - "name": "Betriebsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0620" - }, - { - "konto": "0410", - "name": "Geschäftsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0630" - }, - { - "konto": "0420", - "name": "Büroeinrichtung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0640" - }, - { - "konto": "0440", - "name": "Ladeneinrichtung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0650" - }, - { - "konto": "0450", - "name": "Einbauten in fremde Grundstücke", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0660" - }, - { - "konto": "0480", - "name": "Geringwertige Wirtschaftsgüter (GWG)", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0670" - }, - { - "konto": "0485", - "name": "Sammelposten GWG (Pool)", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0675" - }, - { - "konto": "0490", - "name": "Geleistete Anzahlungen und Anlagen im Bau", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0690" - }, - { - "konto": "0500", - "name": "Anteile an Unternehmen, mit denen ein Beteiligungsverhältnis besteht", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0710" - }, - { - "konto": "0520", - "name": "Anteile an verbundenen Unternehmen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0700" - }, - { - "konto": "0540", - "name": "Wertpapiere des Anlagevermögens", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0740" - }, - { - "konto": "0550", - "name": "Beteiligungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0730" - }, - { - "konto": "0560", - "name": "Langfristige Ausleihungen an verbundene Unternehmen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "0750" - }, - { - "konto": "0580", - "name": "Ausleihungen an verbundene Unternehmen", - "klasse": 0, - 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"steuerschluessel": [], - "skr04": "7600" - }, - { - "konto": "2650", - "name": "Körperschaftsteuer", - "klasse": 2, - "typ": "aufwand", - "gruppe": "Abgrenzungskonten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "7610" - }, - { - "konto": "2700", - "name": "Sonstige Zinsen und ähnliche Erträge", - "klasse": 2, - "typ": "ertrag", - "gruppe": "Abgrenzungskonten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "7100" - }, - { - "konto": "3000", - "name": "Roh-, Hilfs- und Betriebsstoffe", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr04": "5000" - }, - { - "konto": "3100", - "name": "Fremdleistungen", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr04": "5900" - }, - { - "konto": "3120", - "name": "Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "5920" - }, - { - "konto": "3123", - "name": "Leistungen eines im anderen EU-Land ansässigen Unternehmens (19% VSt/19% USt)", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "5923" - }, - { - "konto": "3200", - "name": "Wareneingang", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr04": "5200" - }, - { - "konto": "3300", - "name": "Wareneingang 7% Vorsteuer", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 8 - ], - "skr04": "5300" - }, - { - "konto": "3400", - "name": "Wareneingang 19% Vorsteuer", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "5400" - }, - { - "konto": "3425", - "name": "Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 8 - ], - "skr04": "5425" - }, - { - "konto": "3435", - "name": "Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "5435" - }, - { - "konto": "3500", - "name": "Wareneingang steuerfrei", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "5500" - }, - { - "konto": "3700", - "name": "Nachlässe aus Wareneingang", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr04": "5700" - }, - { - "konto": "3736", - "name": "Erhaltene Skonti aus Wareneingang 19% Vorsteuer", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "5736" - }, - { - "konto": "3800", - "name": "Anschaffungsnebenkosten Wareneingang", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Wareneingang", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr04": "5800" - }, - { - "konto": "3960", - "name": "Bestandsveränderungen fertige Erzeugnisse", - "klasse": 3, - "typ": "aufwand", - "gruppe": "Bestandsveränderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "5960" - }, - { - "konto": "4100", - "name": "Löhne", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6000" - }, - { - "konto": "4110", - "name": "Löhne für Minijobber", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6010" - }, - { - "konto": "4120", - "name": "Gehälter", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6020" - }, - { - "konto": "4125", - "name": "Geschäftsführergehälter GmbH", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6024" - }, - { - "konto": "4130", - "name": "Gesetzliche soziale Aufwendungen", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6110" - }, - { - "konto": "4138", - "name": "Beiträge zur Berufsgenossenschaft", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6120" - }, - { - "konto": "4140", - "name": "Freiwillige soziale Aufwendungen", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6130" - }, - { - "konto": "4145", - "name": "Freiwillige Krankenversicherung", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6140" - }, - { - "konto": "4150", - "name": "Vermögenswirksame Leistungen", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6150" - }, - { - "konto": "4170", - "name": "Fahrgeldzuschüsse", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6060" - }, - { - "konto": "4190", - "name": "Aushilfslöhne", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6050" - }, - { - "konto": "4199", - "name": "Lohnsteuer-Nachzahlung, pauschale Lohnsteuer", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Personalaufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6070" - }, - { - "konto": "4200", - "name": "Raumkosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6300" - }, - { - "konto": "4210", - "name": "Miete (unbewegliche Wirtschaftsgüter)", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6310" - }, - { - "konto": "4220", - "name": "Pacht", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6315" - }, - { - "konto": "4230", - "name": "Heizung", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6325" - }, - { - "konto": "4240", - "name": "Gas, Strom, Wasser", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6330" - }, - { - "konto": "4250", - "name": "Reinigung", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6335" - }, - { - "konto": "4260", - "name": "Instandhaltung betrieblicher Räume", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6340" - }, - { - "konto": "4280", - "name": "Sonstige Raumkosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Raumkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6345" - }, - { - "konto": "4320", - "name": "Gewerbesteuer", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Steuern und Versicherungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "7610" - }, - { - "konto": "4360", - "name": "Versicherungen", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Steuern und Versicherungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6400" - }, - { - "konto": "4380", - "name": "Beiträge", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Steuern und Versicherungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6420" - }, - { - "konto": "4390", - "name": "Sonstige Abgaben", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Steuern und Versicherungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6430" - }, - { - "konto": "4500", - "name": "Fahrzeugkosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6500" - }, - { - "konto": "4510", - "name": "Kfz-Steuern", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6520" - }, - { - "konto": "4520", - "name": "Kfz-Versicherungen", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6540" - }, - { - "konto": "4530", - "name": "Laufende Kfz-Betriebskosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6530" - }, - { - "konto": "4540", - "name": "Kfz-Reparaturen", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6545" - }, - { - "konto": "4550", - "name": "Kfz-Mietleasing", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6550" - }, - { - "konto": "4570", - "name": "Fremdfahrzeuge", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6570" - }, - { - "konto": "4580", - "name": "Sonstige Fahrzeugkosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Fahrzeugkosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6580" - }, - { - "konto": "4600", - "name": "Werbekosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Werbung und Repräsentation", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6600" - }, - { - "konto": "4610", - "name": "Werbekosten (abziehbar)", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Werbung und Repräsentation", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6610" - }, - { - "konto": "4630", - "name": "Geschenke abziehbar ohne §37b EStG", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Werbung und Repräsentation", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6620", - "notes": "Abziehbar bis 50€ pro Empfänger/Jahr (seit 2024)" - }, - { - "konto": "4635", - "name": "Geschenke nicht abziehbar ohne §37b EStG", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Werbung und Repräsentation", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6625", - "notes": "Über 50€ pro Empfänger/Jahr" - }, - { - "konto": "4640", - "name": "Repräsentationskosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Werbung und Repräsentation", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6630" - }, - { - "konto": "4650", - "name": "Bewirtungskosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Werbung und Repräsentation", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6640", - "notes": "70% abziehbar (§4 Abs.5 Nr.2 EStG). Beleg mit Angabe der bewirteten Personen erforderlich" - }, - { - "konto": "4654", - "name": "Nicht abzugsfähige Bewirtungskosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Werbung und Repräsentation", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6644" - }, - { - "konto": "4660", - "name": "Reisekosten Arbeitnehmer", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6650" - }, - { - "konto": "4663", - "name": "Reisekosten Arbeitnehmer Fahrtkosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6660" - }, - { - "konto": "4664", - "name": "Reisekosten Arbeitnehmer Verpflegung", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6664" - }, - { - "konto": "4666", - "name": "Reisekosten Arbeitnehmer Übernachtung", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr04": "6668" - }, - { - "konto": "4670", - "name": "Reisekosten Unternehmer", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6670" - }, - { - "konto": "4673", - "name": "Reisekosten Unternehmer Fahrtkosten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6673" - }, - { - "konto": "4674", - "name": "Reisekosten Unternehmer Verpflegung", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": false, - "steuerschluessel": [], - "skr04": "6674" - }, - { - "konto": "4676", - "name": "Reisekosten Unternehmer Übernachtung", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Reisekosten", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr04": "6680" - }, - { - "konto": "4700", - "name": "Kosten der Warenabgabe", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Verschiedene betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6700" - }, - { - "konto": "4710", - "name": "Verpackungsmaterial", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Verschiedene betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6740" - }, - { - "konto": "4730", - "name": "Ausgangsfrachten", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Verschiedene betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6730" - }, - { - "konto": "4750", - "name": "Aufwendungen für Gewährleistungen", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Verschiedene betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr04": "6780" - }, - { - "konto": "4780", - "name": "Fremdarbeiten (Fremdleistungen)", - "klasse": 4, - "typ": "aufwand", - "gruppe": "Verschiedene betriebliche Aufwendungen", - 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Derived from SKR03 cross-references.", - "gliederung": "Abschlussgliederungsprinzip", - "source": "Derived from skr03.json cross-references. Community-curated dataset.", - "license": "MIT", - "status": "draft — derived from SKR03, contributions and corrections welcome", - "sachkontenlaenge": 4 - }, - "klassen": [ - { - "id": 0, - "name": "Anlagevermögen", - "range": [ - 0, - 999 - ] - }, - { - "id": 1, - "name": "Umlaufvermögen", - "range": [ - 1000, - 1999 - ] - }, - { - "id": 2, - "name": "Eigenkapitalkonten", - "range": [ - 2000, - 2999 - ] - }, - { - "id": 3, - "name": "Fremdkapitalkonten", - "range": [ - 3000, - 3999 - ] - }, - { - "id": 4, - "name": "Betriebliche Erträge", - "range": [ - 4000, - 4999 - ] - }, - { - "id": 5, - "name": "Betriebliche Aufwendungen (Materialaufwand)", - "range": [ - 5000, - 5999 - ] - }, - { - "id": 6, - "name": "Betriebliche Aufwendungen (sonstige)", - "range": [ - 6000, - 6999 - ] - }, - { - "id": 7, - "name": "Weitere Erträge und Aufwendungen", - "range": [ - 7000, - 7999 - ] - }, - { - "id": 8, - "name": "Frei / Ergebniskonten", - "range": [ - 8000, - 8999 - ] - }, - { - "id": 9, - "name": "Vortrags- und statistische Konten", - "range": [ - 9000, - 9999 - ] - } - ], - "konten": [ - { - "konto": "0100", - "name": "Konzessionen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0100" - }, - { - "konto": "0110", - "name": "Gewerbliche Schutzrechte", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0110" - }, - { - "konto": "0115", - "name": "Ähnliche Rechte und Werte", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0115" - }, - { - "konto": "0120", - "name": "Lizenzen an gewerblichen Schutzrechten", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0120" - }, - { - "konto": "0135", - "name": "EDV-Software", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0135" - }, - { - "konto": "0150", - "name": "Geschäfts- oder Firmenwert (entgeltlich erworben)", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0085" - }, - { - "konto": "0190", - "name": "Geleistete Anzahlungen auf immaterielle Vermögensgegenstände", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Immaterielle Vermögensgegenstände", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0070" - }, - { - "konto": "0210", - "name": "Grundstücke, grundstücksgleiche Rechte", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0010" - }, - { - "konto": "0220", - "name": "Bauten auf eigenen Grundstücken", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0015" - }, - { - "konto": "0240", - "name": "Gebäude auf eigenen Grundstücken", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0027" - }, - { - "konto": "0260", - "name": "Gebäude anderer Grundstücke", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0240" - }, - { - "konto": "0280", - "name": "Grundstückseinrichtungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0030" - }, - { - "konto": "0290", - "name": "Einbauten in fremde Grundstücke", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0050" - }, - { - "konto": "0400", - "name": "Technische Anlagen und Maschinen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0200" - }, - { - "konto": "0410", - "name": "Maschinen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0210" - }, - { - "konto": "0500", - "name": "Andere Anlagen, Betriebs- und Geschäftsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0300" - }, - { - "konto": "0510", - "name": "Betriebsvorrichtungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0310" - }, - { - "konto": "0520", - "name": "PKW", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0320" - }, - { - "konto": "0540", - "name": "Sonstige Transportmittel", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0330" - }, - { - "konto": "0550", - "name": "LKW", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0350" - }, - { - "konto": "0580", - "name": "Sonstige Betriebs- und Geschäftsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0340" - }, - { - "konto": "0620", - "name": "Betriebsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0400" - }, - { - "konto": "0630", - "name": "Geschäftsausstattung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0410" - }, - { - "konto": "0640", - "name": "Büroeinrichtung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0420" - }, - { - "konto": "0650", - "name": "Ladeneinrichtung", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0440" - }, - { - "konto": "0660", - "name": "Einbauten in fremde Grundstücke", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0450" - }, - { - "konto": "0670", - "name": "Geringwertige Wirtschaftsgüter (GWG)", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0480" - }, - { - "konto": "0675", - "name": "Sammelposten GWG (Pool)", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0485" - }, - { - "konto": "0690", - "name": "Geleistete Anzahlungen und Anlagen im Bau", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Sachanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0490" - }, - { - "konto": "0700", - "name": "Anteile an verbundenen Unternehmen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0520" - }, - { - "konto": "0710", - "name": "Anteile an Unternehmen, mit denen ein Beteiligungsverhältnis besteht", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0500" - }, - { - "konto": "0730", - "name": "Beteiligungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0550" - }, - { - "konto": "0740", - "name": "Wertpapiere des Anlagevermögens", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0540" - }, - { - "konto": "0750", - "name": "Langfristige Ausleihungen an verbundene Unternehmen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0560" - }, - { - "konto": "0760", - "name": "Ausleihungen an verbundene Unternehmen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0580" - }, - { - "konto": "0790", - "name": "Sonstige Ausleihungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0690" - }, - { - "konto": "0800", - "name": "Sonstige Vermögensgegenstände", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0600" - }, - { - "konto": "0810", - "name": "Rückdeckungsansprüche aus Lebensversicherungen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0610" - }, - { - "konto": "0830", - "name": "Mietkaution", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0631" - }, - { - "konto": "0840", - "name": "Kautionen", - "klasse": 0, - "typ": "aktiv", - "gruppe": "Finanzanlagen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "0650" - }, - { - "konto": "1100", - "name": "Bestand fertige Erzeugnisse", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7100" - }, - { - "konto": "1110", - "name": "Bestand unfertige Erzeugnisse", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7110" - }, - { - "konto": "1120", - "name": "Bestand unfertige Leistungen", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7120" - }, - { - "konto": "1140", - "name": "Bestand Waren", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7200" - }, - { - "konto": "1160", - "name": "Warenbestand", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7500" - }, - { - "konto": "1200", - "name": "Forderungen aus Lieferungen und Leistungen", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1400" - }, - { - "konto": "1205", - "name": "Forderungen aus L+L (Restlaufzeit >1J)", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1406" - }, - { - "konto": "1210", - "name": "Forderungen aus Lieferungen und Leistungen (ohne Kontokorrent)", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1410" - }, - { - "konto": "1240", - "name": "Forderungen gegen verbundene Unternehmen", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1450" - }, - { - "konto": "1250", - "name": "Forderungen gegen Gesellschafter", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1460" - }, - { - "konto": "1260", - "name": "Wechsel", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1300" - }, - { - "konto": "1270", - "name": "Besitzwechsel", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1310" - }, - { - "konto": "1300", - "name": "Sonstige Vermögensgegenstände", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1500" - }, - { - "konto": "1310", - "name": "Forderungen gegen Personal", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1510" - }, - { - "konto": "1320", - "name": "Forderungen gegen GmbH-Gesellschafter", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1520" - }, - { - "konto": "1360", - "name": "Lohn- und Gehaltsvorschüsse", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1370" - }, - { - "konto": "1400", - "name": "Vorsteuer laufendes Jahr", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": true, - "steuerschluessel": [], - "skr03": "1518" - }, - { - "konto": "1401", - "name": "Abziehbare Vorsteuer 7%", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": true, - "steuerschluessel": [], - "skr03": "1571" - }, - { - "konto": "1406", - "name": "Abziehbare Vorsteuer 19%", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": true, - "steuerschluessel": [], - "skr03": "1576" - }, - { - "konto": "1407", - "name": "Abziehbare Vorsteuer §13b UStG", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": true, - "steuerschluessel": [], - "skr03": "1577" - }, - { - "konto": "1408", - "name": "Vorsteuer aus §13b UStG 19%", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": true, - "steuerschluessel": [], - "skr03": "1588" - }, - { - "konto": "1434", - "name": "Vorsteuer im Folgejahr abziehbar", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": true, - "steuerschluessel": [], - "skr03": "1548" - }, - { - "konto": "1440", - "name": "Schecks", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1350" - }, - { - "konto": "1450", - "name": "Aufzuteilende Vorsteuer", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": true, - "steuerschluessel": [], - "skr03": "1560" - }, - { - "konto": "1460", - "name": "Geldtransit", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1360" - }, - { - "konto": "1490", - "name": "Durchlaufende Posten", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Forderungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1590" - }, - { - "konto": "1600", - "name": "Kasse", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Liquide Mittel", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1000" - }, - { - "konto": "1610", - "name": "Nebenkasse", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Liquide Mittel", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1010" - }, - { - "konto": "1620", - "name": "Wechselkasse / Portokasse", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Liquide Mittel", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1020" - }, - { - "konto": "1700", - "name": "Postbank", - "klasse": 1, - "typ": "aktiv", - "gruppe": "Liquide Mittel", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "1100" - }, - { - "konto": "1740", - 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{ - "konto": "5500", - "name": "Wareneingang steuerfrei", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "3500" - }, - { - "konto": "5700", - "name": "Nachlässe aus Wareneingang", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr03": "3700" - }, - { - "konto": "5736", - "name": "Erhaltene Skonti aus Wareneingang 19% Vorsteuer", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "3736" - }, - { - "konto": "5800", - "name": "Anschaffungsnebenkosten Wareneingang", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr03": "3800" - }, - { - "konto": "5810", - "name": "Bestandsveränderungen unfertige Erzeugnisse", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7010" - }, - { - "konto": "5820", - "name": "Bestandsveränderungen unfertige Leistungen", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7020" - }, - { - "konto": "5880", - "name": "Andere aktivierte Eigenleistungen", - "klasse": 5, - "typ": "aktiv", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "7080" - }, - { - "konto": "5900", - "name": "Fremdleistungen", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr03": "3100" - }, - { - "konto": "5920", - "name": "Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "3120" - }, - { - "konto": "5923", - "name": "Leistungen eines im anderen EU-Land ansässigen Unternehmens (19% VSt/19% USt)", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "3123" - }, - { - "konto": "5960", - "name": "Bestandsveränderungen fertige Erzeugnisse", - "klasse": 5, - "typ": "aufwand", - "gruppe": "Materialaufwand und Wareneinsatz", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "3960" - }, - { - "konto": "6000", - "name": "Löhne", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4100" - }, - { - "konto": "6010", - "name": "Löhne für Minijobber", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4110" - }, - { - "konto": "6020", - "name": "Gehälter", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4120" - }, - { - "konto": "6024", - "name": "Geschäftsführergehälter GmbH", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4125" - }, - { - "konto": "6050", - "name": "Aushilfslöhne", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4190" - }, - { - "konto": "6060", - "name": "Fahrgeldzuschüsse", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4170" - }, - { - "konto": "6070", - "name": "Lohnsteuer-Nachzahlung, pauschale Lohnsteuer", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4199" - }, - { - "konto": "6110", - "name": "Gesetzliche soziale Aufwendungen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4130" - }, - { - "konto": "6120", - "name": "Beiträge zur Berufsgenossenschaft", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4138" - }, - { - "konto": "6130", - "name": "Freiwillige soziale Aufwendungen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4140" - }, - { - "konto": "6140", - "name": "Freiwillige Krankenversicherung", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4145" - }, - { - "konto": "6150", - "name": "Vermögenswirksame Leistungen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4150" - }, - { - "konto": "6200", - "name": "Abschreibungen auf immaterielle Vermögensgegenstände", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4824" - }, - { - "konto": "6220", - "name": "Abschreibungen auf Sachanlagen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4822" - }, - { - "konto": "6230", - "name": "Abschreibungen auf Sachanlagen (außerplanmäßig)", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4830" - }, - { - "konto": "6260", - "name": "Sofortabschreibung GWG", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4855" - }, - { - "konto": "6300", - "name": "Raumkosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4200" - }, - { - "konto": "6305", - "name": "Sonstige Aufwendungen betrieblich und regelmäßig", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4905" - }, - { - "konto": "6310", - "name": "Miete (unbewegliche Wirtschaftsgüter)", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4210" - }, - { - "konto": "6315", - "name": "Pacht", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4220" - }, - { - "konto": "6325", - "name": "Heizung", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4230" - }, - { - "konto": "6330", - "name": "Gas, Strom, Wasser", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4240" - }, - { - "konto": "6335", - "name": "Reinigung", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4250" - }, - { - "konto": "6340", - "name": "Instandhaltung betrieblicher Räume", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4260" - }, - { - "konto": "6345", - "name": "Sonstige Raumkosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4280" - }, - { - "konto": "6400", - "name": "Versicherungen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4360" - }, - { - "konto": "6420", - "name": "Beiträge", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4380" - }, - { - "konto": "6430", - "name": "Sonstige Abgaben", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4390" - }, - { - "konto": "6460", - "name": "Reparaturen und Instandhaltungen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4800" - }, - { - "konto": "6475", - "name": "Wartungskosten für Hard- und Software", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4805" - }, - { - "konto": "6476", - "name": "Wartungskosten für Software", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4806" - }, - { - "konto": "6500", - "name": "Fahrzeugkosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4500" - }, - { - "konto": "6520", - "name": "Kfz-Steuern", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4510" - }, - { - "konto": "6530", - "name": "Laufende Kfz-Betriebskosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4530" - }, - { - "konto": "6540", - "name": "Kfz-Versicherungen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4520" - }, - { - "konto": "6545", - "name": "Kfz-Reparaturen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4540" - }, - { - "konto": "6550", - "name": "Kfz-Mietleasing", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4550" - }, - { - "konto": "6570", - "name": "Fremdfahrzeuge", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4570" - }, - { - "konto": "6580", - "name": "Sonstige Fahrzeugkosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4580" - }, - { - "konto": "6600", - "name": "Werbekosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4600" - }, - { - "konto": "6610", - "name": "Werbekosten (abziehbar)", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4610" - }, - { - "konto": "6620", - "name": "Geschenke abziehbar ohne §37b EStG", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4630", - "notes": "Abziehbar bis 50€ pro Empfänger/Jahr (seit 2024)" - }, - { - "konto": "6625", - "name": "Geschenke nicht abziehbar ohne §37b EStG", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4635", - "notes": "Über 50€ pro Empfänger/Jahr" - }, - { - "konto": "6630", - "name": "Repräsentationskosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4640" - }, - { - "konto": "6640", - "name": "Bewirtungskosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4650", - "notes": "70% abziehbar (§4 Abs.5 Nr.2 EStG). Beleg mit Angabe der bewirteten Personen erforderlich" - }, - { - "konto": "6644", - "name": "Nicht abzugsfähige Bewirtungskosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4654" - }, - { - "konto": "6650", - "name": "Reisekosten Arbeitnehmer", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4660" - }, - { - "konto": "6660", - "name": "Reisekosten Arbeitnehmer Fahrtkosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4663" - }, - { - "konto": "6664", - "name": "Reisekosten Arbeitnehmer Verpflegung", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4664" - }, - { - "konto": "6668", - "name": "Reisekosten Arbeitnehmer Übernachtung", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr03": "4666" - }, - { - "konto": "6670", - "name": "Reisekosten Unternehmer", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4670" - }, - { - "konto": "6673", - "name": "Reisekosten Unternehmer Fahrtkosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4673" - }, - { - "konto": "6674", - "name": "Reisekosten Unternehmer Verpflegung", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4674" - }, - { - "konto": "6680", - "name": "Reisekosten Unternehmer Übernachtung", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9, - 8 - ], - "skr03": "4676" - }, - { - "konto": "6700", - "name": "Kosten der Warenabgabe", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4700" - }, - { - "konto": "6730", - "name": "Ausgangsfrachten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4730" - }, - { - "konto": "6740", - "name": "Verpackungsmaterial", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4710" - }, - { - "konto": "6780", - "name": "Aufwendungen für Gewährleistungen", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4750" - }, - { - "konto": "6800", - "name": "Porto", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4910" - }, - { - "konto": "6805", - "name": "Telefon", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4920" - }, - { - "konto": "6810", - "name": "Mobilfunk", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4921" - }, - { - "konto": "6815", - "name": "Internetkosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4925" - }, - { - "konto": "6820", - "name": "Bürobedarf", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4930" - }, - { - "konto": "6825", - "name": "Zeitschriften, Bücher", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 8 - ], - "skr03": "4940" - }, - { - "konto": "6827", - "name": "Abschluss- und Prüfungskosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4957" - }, - { - "konto": "6830", - "name": "Fortbildungskosten", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4945" - }, - { - "konto": "6835", - "name": "Fremdleistungen (Nicht-Wareneingang)", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4946" - }, - { - "konto": "6837", - "name": "Aufwendungen für die zeitlich befristete Überlassung von Rechten (Lizenzen, Konzessionen)", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4964" - }, - { - "konto": "6838", - "name": "Aufwendungen für Software (Nutzungsrechte)", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4969" - }, - { - "konto": "6845", - "name": "Werkzeuge und Kleingeräte", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": true, - "steuerschluessel": [ - 9 - ], - "skr03": "4980" - }, - { - "konto": "6855", - "name": "Nebenkosten des Geldverkehrs", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "4970" - }, - { - "konto": "6930", - "name": "Forderungsverluste", - "klasse": 6, - "typ": "aufwand", - "gruppe": "Betriebliche Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2400" - }, - { - "konto": "7100", - "name": "Sonstige Zinsen und ähnliche Erträge", - "klasse": 7, - "typ": "ertrag", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2700" - }, - { - "konto": "7300", - "name": "Zinsen und ähnliche Aufwendungen", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2100" - }, - { - "konto": "7310", - "name": "Zinsaufwendungen für kurzfristige Verbindlichkeiten", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2110" - }, - { - "konto": "7320", - "name": "Zinsaufwendungen für langfristige Verbindlichkeiten", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2120" - }, - { - "konto": "7330", - "name": "Diskontaufwendungen", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2150" - }, - { - "konto": "7500", - "name": "Außerordentliche Aufwendungen", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2500" - }, - { - "konto": "7600", - "name": "Steuern vom Einkommen und Ertrag", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2600" - }, - { - "konto": "7610", - "name": "Körperschaftsteuer", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2650" - }, - { - "konto": "7680", - "name": "Sonstige Aufwendungen für betrieblich veranlasste Abgaben", - "klasse": 7, - "typ": "aufwand", - "gruppe": "Weitere Erträge und Aufwendungen", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "2300" - }, - { - "konto": "9000", - "name": "Saldenvorträge Sachkonten", - "klasse": 9, - "typ": "aktiv", - "gruppe": "Vortrags- und statistische Konten", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "9000" - }, - { - "konto": "9008", - "name": "Saldenvorträge Debitoren", - "klasse": 9, - "typ": "aktiv", - "gruppe": "Vortrags- und statistische Konten", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "9008" - }, - { - "konto": "9009", - "name": "Saldenvorträge Kreditoren", - "klasse": 9, - "typ": "passiv", - "gruppe": "Vortrags- und statistische Konten", - "ust_relevant": false, - "steuerschluessel": [], - "skr03": "9009" - } - ] -} \ No newline at end of file From 117ed2a564946b85e8cc8e7e408425aa0c75fdc0 Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:14:14 +0200 Subject: [PATCH 4/9] refactor: single source of truth for data files in src/data/ MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Move JSON files from project root into src/data/ — one location, no copies, no copy scripts. Remove prebuild/pretest hacks from package.json. --- .github/workflows/ci.yml | 4 ++-- .gitignore | 3 --- README.md | 6 +++--- package.json | 2 -- mcc_skr_mapping.json => src/data/mcc_skr_mapping.json | 0 skr03.json => src/data/skr03.json | 0 skr04.json => src/data/skr04.json | 0 7 files changed, 5 insertions(+), 10 deletions(-) rename mcc_skr_mapping.json => src/data/mcc_skr_mapping.json (100%) rename skr03.json => src/data/skr03.json (100%) rename skr04.json => src/data/skr04.json (100%) diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml index 2f50e13..8188369 100644 --- a/.github/workflows/ci.yml +++ b/.github/workflows/ci.yml @@ -54,7 +54,7 @@ jobs: run: npm install --no-save ajv-cli ajv-formats - name: Validate skr03.json against schema - run: npx ajv validate -s schemas/skr03.schema.json -d skr03.json --spec=draft2020 -c ajv-formats + run: npx ajv validate -s schemas/skr03.schema.json -d src/data/skr03.json --spec=draft2020 -c ajv-formats - name: Validate mcc_skr_mapping.json against schema - run: npx ajv validate -s schemas/mcc_skr_mapping.schema.json -d mcc_skr_mapping.json --spec=draft2020 -c ajv-formats + run: npx ajv validate -s schemas/mcc_skr_mapping.schema.json -d src/data/mcc_skr_mapping.json --spec=draft2020 -c ajv-formats diff --git a/.gitignore b/.gitignore index ea3742c..d08caf5 100644 --- a/.gitignore +++ b/.gitignore @@ -7,9 +7,6 @@ CLAUDE.md node_modules/ dist/ -# Generated — copied from root-level JSON files by prebuild script -src/data/ - # Internal planning docs german-accounting-spec.md TODOS.md diff --git a/README.md b/README.md index f5f91a9..f61144d 100644 --- a/README.md +++ b/README.md @@ -111,9 +111,9 @@ The JSON files are the primary product. Download them from [GitHub Releases](htt | File | Contents | |------|----------| -| [`skr03.json`](skr03.json) | 289 SKR03 accounts with enriched metadata and SKR04 cross-references | -| [`skr04.json`](skr04.json) | 254 SKR04 accounts derived from SKR03 cross-references | -| [`mcc_skr_mapping.json`](mcc_skr_mapping.json) | 230 MCC mappings with confidence levels and alternatives | +| [`src/data/skr03.json`](src/data/skr03.json) | 289 SKR03 accounts with enriched metadata and SKR04 cross-references | +| [`src/data/skr04.json`](src/data/skr04.json) | 254 SKR04 accounts derived from SKR03 cross-references | +| [`src/data/mcc_skr_mapping.json`](src/data/mcc_skr_mapping.json) | 230 MCC mappings with confidence levels and alternatives | JSON Schemas are in [`schemas/`](schemas/) and validated by CI on every push. diff --git a/package.json b/package.json index c568ac3..93d003e 100644 --- a/package.json +++ b/package.json @@ -30,9 +30,7 @@ "schemas" ], "scripts": { - "prebuild": "mkdir -p src/data && cp skr03.json skr04.json mcc_skr_mapping.json src/data/", "build": "tsup", - "pretest": "mkdir -p src/data && cp skr03.json skr04.json mcc_skr_mapping.json src/data/", "test": "vitest run", "test:watch": "vitest", "typecheck": "tsc --noEmit", diff --git a/mcc_skr_mapping.json b/src/data/mcc_skr_mapping.json similarity index 100% rename from mcc_skr_mapping.json rename to src/data/mcc_skr_mapping.json diff --git a/skr03.json b/src/data/skr03.json similarity index 100% rename from skr03.json rename to src/data/skr03.json diff --git a/skr04.json b/src/data/skr04.json similarity index 100% rename from skr04.json rename to src/data/skr04.json From b506ae91acea504dea5d2023e0d377e3de5957fe Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:17:21 +0200 Subject: [PATCH 5/9] fix: inline JSON data into bundle instead of copying as separate files MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit tsup loader:copy caused ERR_IMPORT_ASSERTION_TYPE_MISSING on Node 20 ESM. Removing the custom loader lets tsup inline the JSON directly into the JS bundle — no separate JSON files in dist/, no import attribute issues. --- src/index.ts | 8 -------- tsup.config.ts | 4 ---- 2 files changed, 12 deletions(-) diff --git a/src/index.ts b/src/index.ts index 94bd65d..40a8c9a 100644 --- a/src/index.ts +++ b/src/index.ts @@ -1,10 +1,5 @@ -// JSON data files are bundled with the package at compile time. -// eslint-disable-next-line @typescript-eslint/ban-ts-comment -// @ts-ignore — tsup bundles these; TypeScript resolveJsonModule handles types import skr03Data from "./data/skr03.json"; -// @ts-ignore import skr04Data from "./data/skr04.json"; -// @ts-ignore import mccData from "./data/mcc_skr_mapping.json"; import { Kontenrahmen } from "./kontenrahmen.js"; @@ -28,7 +23,6 @@ export { MCCMapper } from "./mcc.js"; * const konto = SKR03.get("4650"); * // { konto: "4650", name: "Bewirtungskosten", klasse: 4, ... } */ -// eslint-disable-next-line @typescript-eslint/no-explicit-any export const SKR03 = new Kontenrahmen(skr03Data as any); /** @@ -39,10 +33,8 @@ export const SKR03 = new Kontenrahmen(skr03Data as any); * import { SKR04 } from "german-accounting"; * const konto = SKR04.get("6640"); */ -// eslint-disable-next-line @typescript-eslint/no-explicit-any export const SKR04 = new Kontenrahmen(skr04Data as any); -// eslint-disable-next-line @typescript-eslint/no-explicit-any const _mapper = new MCCMapper(mccData as any); /** diff --git a/tsup.config.ts b/tsup.config.ts index d241c1f..ff1a153 100644 --- a/tsup.config.ts +++ b/tsup.config.ts @@ -6,8 +6,4 @@ export default defineConfig({ dts: true, sourcemap: true, clean: true, - // Bundle JSON data files into the output - loader: { - ".json": "copy", - }, }); From e893bac9d7f7f729f18a694798f0d9624a714609 Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:18:13 +0200 Subject: [PATCH 6/9] chore: remove sourcemaps from published package --- tsup.config.ts | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/tsup.config.ts b/tsup.config.ts index ff1a153..66dbc55 100644 --- a/tsup.config.ts +++ b/tsup.config.ts @@ -4,6 +4,6 @@ export default defineConfig({ entry: ["src/index.ts"], format: ["esm", "cjs"], dts: true, - sourcemap: true, + sourcemap: false, clean: true, }); From 81e600bd1e7c67915c945abe8e6f8ae534884723 Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:25:17 +0200 Subject: [PATCH 7/9] chore: add npm package metadata (repository, homepage, bugs, engines, author) --- package.json | 12 ++++++++++++ 1 file changed, 12 insertions(+) diff --git a/package.json b/package.json index 93d003e..7a012d2 100644 --- a/package.json +++ b/package.json @@ -12,7 +12,19 @@ "kontenrahmen", "fintech" ], + "author": "scka-de", "license": "MIT", + "repository": { + "type": "git", + "url": "https://github.com/scka-de/german-accounting.git" + }, + "homepage": "https://github.com/scka-de/german-accounting#readme", + "bugs": { + "url": "https://github.com/scka-de/german-accounting/issues" + }, + "engines": { + "node": ">=18" + }, "type": "module", "main": "./dist/index.cjs", "module": "./dist/index.js", From 5097ddb4473ca96ab977d32c6c8c500c3dc0c556 Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:30:58 +0200 Subject: [PATCH 8/9] fix: return queried MCC code in suggestion instead of raw range string suggestAccount('3175') was returning mcc: '3000-3350' (the range key). Now returns the actual queried code. Also fix CI branch trigger to include 'initial' and correct stale steuerschluessel comment in README. --- .github/workflows/ci.yml | 2 +- README.md | 2 +- src/mcc.ts | 4 ++-- 3 files changed, 4 insertions(+), 4 deletions(-) diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml index 8188369..a802bdf 100644 --- a/.github/workflows/ci.yml +++ b/.github/workflows/ci.yml @@ -2,7 +2,7 @@ name: CI on: push: - branches: ["main", "scka-de/**"] + branches: ["main", "initial", "scka-de/**"] pull_request: branches: ["main"] diff --git a/README.md b/README.md index f61144d..4020a7e 100644 --- a/README.md +++ b/README.md @@ -18,7 +18,7 @@ import { SKR03, suggestAccount } from "german-accounting"; // Look up an account const konto = SKR03.get("4650"); // { konto: "4650", name: "Bewirtungskosten", klasse: 4, typ: "aufwand", -// ust_relevant: true, steuerschluessel: [9, 8], skr04: "6640", ... } +// ust_relevant: true, steuerschluessel: [9], skr04: "6640", ... } // Categorize a card transaction by MCC const suggestion = suggestAccount("5812"); // restaurant diff --git a/src/mcc.ts b/src/mcc.ts index 308ad7c..7a4b42d 100644 --- a/src/mcc.ts +++ b/src/mcc.ts @@ -79,7 +79,7 @@ export class MCCMapper { condition: null, }; return { - mcc: mapping.mcc, + mcc, mcc_name: mapping.mcc_name, category: mapping.category, primary, @@ -107,7 +107,7 @@ export class MCCMapper { ); return { - mcc: mapping.mcc, + mcc, mcc_name: mapping.mcc_name, category: mapping.category, primary, From 63a3c2b564460377dfb660b25416e01e28853fab Mon Sep 17 00:00:00 2001 From: Gus Date: Fri, 3 Apr 2026 17:35:27 +0200 Subject: [PATCH 9/9] =?UTF-8?q?fix:=20add=20last=5Fupdated=20to=20meta=20a?= =?UTF-8?q?nd=20rename=20id=E2=86=92klasse=20in=20klassen=20array?= MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit JSON Schema validation was failing: skr03.json meta missing 'last_updated' and klassen entries using 'id' instead of required 'klasse' field. --- src/data/mcc_skr_mapping.json | 3 ++- src/data/skr03.json | 37 ++++++++++++++++---------------- src/data/skr04.json | 40 +++++++++++++++++------------------ 3 files changed, 41 insertions(+), 39 deletions(-) diff --git a/src/data/mcc_skr_mapping.json b/src/data/mcc_skr_mapping.json index 74b0366..2bcf0cd 100644 --- a/src/data/mcc_skr_mapping.json +++ b/src/data/mcc_skr_mapping.json @@ -10,7 +10,8 @@ "default_gegenkonto": "1200 (Bank) for SKR03, 1800 for SKR04", "license": "MIT", "status": "draft — contributions and corrections welcome", - "notes": "This mapping assumes a typical German SME (Einzelunternehmen, GmbH, UG). Industry-specific mappings may differ. Always confirm with Steuerberater for edge cases." + "notes": "This mapping assumes a typical German SME (Einzelunternehmen, GmbH, UG). Industry-specific mappings may differ. Always confirm with Steuerberater for edge cases.", + "last_updated": "2026-04-03" }, "mappings": [ { diff --git a/src/data/skr03.json b/src/data/skr03.json index a76db16..36dc780 100644 --- a/src/data/skr03.json +++ b/src/data/skr03.json @@ -7,72 +7,73 @@ "source": "Curated from publicly available Kontenrahmen documentation. Not an official DATEV product.", "license": "MIT", "status": "draft — contributions and corrections welcome", - "sachkontenlaenge": 4 + "sachkontenlaenge": 4, + "last_updated": "2026-04-03" }, "klassen": [ { - "id": 0, "name": "Anlage- und Kapitalkonten", "range": [ 0, 999 - ] + ], + "klasse": 0 }, { - "id": 1, "name": "Finanz- und Privatkonten", "range": [ 1000, 1999 - ] + ], + "klasse": 1 }, { - "id": 2, "name": "Abgrenzungskonten", "range": [ 2000, 2999 - ] + ], + "klasse": 2 }, { - "id": 3, "name": "Wareneingangs- und Bestandskonten", "range": [ 3000, 3999 - ] + ], + "klasse": 3 }, { - "id": 4, "name": "Betriebliche Aufwendungen", "range": [ 4000, 4999 - ] + ], + "klasse": 4 }, { - "id": 7, "name": "Bestände an Erzeugnissen", "range": [ 7000, 7999 - ] + ], + "klasse": 7 }, { - "id": 8, "name": "Erlöskonten", "range": [ 8000, 8999 - ] + ], + "klasse": 8 }, { - "id": 9, "name": "Vortrags- und statistische Konten", "range": [ 9000, 9999 - ] + ], + "klasse": 9 } ], "konten": [ @@ -3163,4 +3164,4 @@ "skr04": "9009" } ] -} +} \ No newline at end of file diff --git a/src/data/skr04.json b/src/data/skr04.json index 73b0969..4ee221c 100644 --- a/src/data/skr04.json +++ b/src/data/skr04.json @@ -11,84 +11,84 @@ }, "klassen": [ { - "id": 0, "name": "Anlagevermögen", "range": [ 0, 999 - ] + ], + "klasse": 0 }, { - "id": 1, "name": "Umlaufvermögen", "range": [ 1000, 1999 - ] + ], + "klasse": 1 }, { - "id": 2, "name": "Eigenkapitalkonten", "range": [ 2000, 2999 - ] + ], + "klasse": 2 }, { - "id": 3, "name": "Fremdkapitalkonten", "range": [ 3000, 3999 - ] + ], + "klasse": 3 }, { - "id": 4, "name": "Betriebliche Erträge", "range": [ 4000, 4999 - ] + ], + "klasse": 4 }, { - "id": 5, "name": "Betriebliche Aufwendungen (Materialaufwand)", "range": [ 5000, 5999 - ] + ], + "klasse": 5 }, { - "id": 6, "name": "Betriebliche Aufwendungen (sonstige)", "range": [ 6000, 6999 - ] + ], + "klasse": 6 }, { - "id": 7, "name": "Weitere Erträge und Aufwendungen", "range": [ 7000, 7999 - ] + ], + "klasse": 7 }, { - "id": 8, "name": "Frei / Ergebniskonten", "range": [ 8000, 8999 - ] + ], + "klasse": 8 }, { - "id": 9, "name": "Vortrags- und statistische Konten", "range": [ 9000, 9999 - ] + ], + "klasse": 9 } ], "konten": [