# DATEV tax key and revenue account finder

Domestic, EU business, OSS distance sale or export: which revenue account in SKR03 and SKR04, which BU key, and what else does the booking need? Free, in your browser.

## All cases at a glance

The same rules as a table. Standard accounts from the DATEV 2026 charts of accounts, keys from the DATEV 2026 tax key table.

| Case | SKR03 / SKR04 | Key |
| --- | --- | --- |
| Customer in Germany, 19% | 8400 / 4400 | 3 |
| Customer in Germany, 7% | 8300 / 4300 | 2 |
| EU business with VAT ID, goods | 8125 / 4125 | 231 (two-digit: 11) |
| EU business with VAT ID, services | 8336 / 4336 | 270 (two-digit: 47) |
| EU consumer, goods, OSS | 8320 / 4320 | 240 (two-digit: 10) |
| EU consumer, goods, below threshold, 19% | 8315 / 4315 | 221 (two-digit: 13) |
| EU consumer, goods, below threshold, 7% | 8310 / 4310 | 222 (two-digit: 12) |
| EU consumer, electronic service, OSS | 8331 / 4331 | 280 (two-digit: 44) |
| EU consumer, electronic service, below threshold, 19% | 8449 / 4449 | 226 |
| EU consumer, electronic service, below threshold, 7% | no standard account | 227 |
| EU consumer, other service (general rule) | 8400 / 4400 | 3 |
| Outside the EU, goods (export) | 8120 / 4120 | 173 |
| Outside the EU, business, service | 8338 / 4338 | 191 |
| Outside the EU, consumer, electronic service | 8338 / 4338 | 191 |
| Outside the EU, consumer, other service (general rule) | 8400 / 4400 | 3 |

### Taxable in Germany, 19%

- Revenue account: SKR03 8400, SKR04 4400
- Tax key: 3
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- UStVA field: 81
- Legal basis: § 1 Abs. 1 Nr. 1, § 12 Abs. 1 UStG

### Taxable in Germany, 7%

- Revenue account: SKR03 8300, SKR04 4300
- Tax key: 2
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- UStVA field: 86
- Legal basis: § 1 Abs. 1 Nr. 1, § 12 Abs. 2 UStG

### VAT-exempt intra-EU supply

- Revenue account: SKR03 8125, SKR04 4125
- Tax key: 231 (two-digit: 11)
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- Also in the booking: Customer's VAT ID
- UStVA field: 41
- Also reported in the EC Sales List (ZM)
- Legal basis: § 4 Nr. 1 b, § 6a UStG
- Exempt only with the customer's valid VAT ID from another EU country and proof that the goods left Germany. The VAT ID goes into the booking's EU information.

### Service to an EU business (reverse charge)

- Revenue account: SKR03 8336, SKR04 4336
- Tax key: 270 (two-digit: 47)
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- Also in the booking: Customer's VAT ID
- UStVA field: 21
- Also reported in the EC Sales List (ZM)
- Legal basis: § 3a Abs. 2, § 18b Satz 1 Nr. 2 UStG
- The invoice shows no German VAT and states that the customer is liable for the tax (reverse charge).

### Distance sale to EU consumers (OSS)

- Revenue account: SKR03 8320, SKR04 4320
- Tax key: 240 (two-digit: 10)
- Not an automatic account: the booking has to carry the tax key.
- Also in the booking: EU country (destination), Destination country's VAT rate
- UStVA field: 45
- Reported through OSS to the BZSt, not with German VAT
- Legal basis: § 3c, § 18j UStG
- The destination country's VAT rate applies. Account 8320 / 4320 is not an automatic account, so the booking must carry the key plus the EU country and its rate. DATEV reserves 8320-8329 / 4320-4329 for splitting by country.

### Distance sale below the threshold, German VAT 19%

- Revenue account: SKR03 8315, SKR04 4315
- Tax key: 221 (two-digit: 13)
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- UStVA field: 81
- Legal basis: § 3c Abs. 4 UStG
- Only while distance sales and electronic services to EU consumers together stay under €10,000 net in the current and previous year, and you haven't opted into OSS voluntarily.

### Distance sale below the threshold, German VAT 7%

- Revenue account: SKR03 8310, SKR04 4310
- Tax key: 222 (two-digit: 12)
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- UStVA field: 86
- Legal basis: § 3c Abs. 4 UStG
- Only while distance sales and electronic services to EU consumers together stay under €10,000 net in the current and previous year, and you haven't opted into OSS voluntarily.

### Electronic service to EU consumers (OSS)

- Revenue account: SKR03 8331, SKR04 4331
- Tax key: 280 (two-digit: 44)
- Not an automatic account: the booking has to carry the tax key.
- Also in the booking: EU country (destination), Destination country's VAT rate
- UStVA field: 45
- Reported through OSS to the BZSt, not with German VAT
- Legal basis: § 3a Abs. 5, § 18j UStG
- The VAT rate of the customer's country applies. Account 8331 / 4331 is not an automatic account: the key, EU country and rate go into the booking.

### Electronic service below the threshold, German VAT 19%

- Revenue account: SKR03 8449, SKR04 4449
- Tax key: 226
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- UStVA field: 81
- Legal basis: § 3a Abs. 5 Satz 3 UStG
- Only below the shared €10,000 net threshold for distance sales and electronic services to EU consumers, and without opting into OSS.

### Electronic service below the threshold, German VAT 7%

- Revenue account: SKR03 no standard account, SKR04 no standard account
- Tax key: 227
- UStVA field: 86
- Legal basis: § 3a Abs. 5 Satz 3 UStG
- DATEV has no standard account for this case (e.g. e-books). Your Steuerberater creates a revenue account or books with key 227 on an account without automatic tax.

### VAT-exempt export (outside the EU)

- Revenue account: SKR03 8120, SKR04 4120
- Tax key: 173
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- UStVA field: 43
- Legal basis: § 4 Nr. 1 a, § 6 UStG
- Exempt only with proof of export, usually the customs exit confirmation. Import VAT and duties in the destination country are a separate matter.

### Service outside the EU, not taxable in Germany

- Revenue account: SKR03 8338, SKR04 4338
- Tax key: 191
- Automatic account: the tax follows from the account, so the booking's BU field stays empty.
- UStVA field: 45
- Legal basis: § 3a Abs. 2 bzw. Abs. 4 Satz 2 Nr. 13 UStG
- VAT may still be due in the customer's country, for example on digital services to consumers in Switzerland, Norway or the UK.

> General rule: services to consumers are taxed where you are, so with German VAT. There are exceptions, for example for services related to property, events or passenger transport. This tool doesn't model them.

> General rule: German VAT. For certain services to consumers outside the EU, such as consulting, advertising or legal services (§ 3a Abs. 4 UStG), the sale isn't taxable in Germany. Check with your Steuerberater.

## What this tool doesn't cover

- Goods shipped from stock held abroad, e.g. Amazon PAN-EU or a fulfilment warehouse in Poland or Czechia
- Intra-EU triangular and chain transactions
- Supplies to Northern Ireland
- The small-business scheme (§ 19 UStG) and margin schemes
- Down payments, credit notes and revenue reductions
- Custom accounts your Steuerberater has set up

*As of 25 September 2026. Based on the DATEV tax key table 2026 (as of 29 Dec 2025) and the DATEV 2026 charts of accounts SKR03 and SKR04. General information, not tax advice. Whether a sale really falls under a case depends on details a form can't capture. Agree accounts and keys with your Steuerberater before booking on them.*

## Frequently asked questions

### What is a BU key?

The BU key (Buchungsschlüssel or Steuerschlüssel) tells DATEV how to treat VAT on a booking. 3 means 19% output VAT, for example, and 9 means 19% input VAT. Newer three-digit keys replace many two-digit ones, such as 240 instead of 10 for OSS distance sales. DATEV's 2026 table lists both.

### Why do some accounts need no tax key?

Many revenue accounts are automatic accounts (marked AM in the DATEV chart). The tax treatment is built in, such as 19% on 8400 in SKR03. An extra key on those accounts isn't expected and quickly leads to the error “Ungültiger BU-Schlüssel”.

### Which DATEV account do I use for OSS sales?

For distance sales of goods to consumers in other EU countries, DATEV provides accounts 8320-8329 (SKR03) or 4320-4329 (SKR04), and 8331 or 4331 for electronic services. Neither is an automatic account: the booking needs key 240 or 280, the EU country and that country's VAT rate.

### When does OSS apply?

Once your distance sales and electronic services to consumers in other EU countries together exceed €10,000 net in a calendar year, or did in the previous year. Below that, German VAT applies unless you opt into OSS voluntarily.

### Is anything I select stored or sent?

No. The rules load with the page and run in your browser. We only count that the tool was used, not what you selected.

## DATEV integrations where this matters

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- [Amazon ↔ DATEV](https://seamless.engineering/integrations/amazon-datev/): Amazon DATEV integration
- [WooCommerce ↔ DATEV](https://seamless.engineering/integrations/woocommerce-datev/): WooCommerce DATEV integration
- [Stripe ↔ DATEV](https://seamless.engineering/integrations/stripe-datev/): Stripe DATEV integration
- [PayPal ↔ DATEV](https://seamless.engineering/integrations/paypal-datev/): PayPal DATEV integration
- [JTL ↔ DATEV](https://seamless.engineering/integrations/jtl-datev/): JTL DATEV integration
- [lexoffice ↔ DATEV](https://seamless.engineering/integrations/lexoffice-datev/): lexoffice DATEV integration
- [sevDesk ↔ DATEV](https://seamless.engineering/integrations/sevdesk-datev/): sevDesk DATEV integration

## Request a scoping call

Your shop sells into several EU countries and the DATEV export only knows one VAT rate? We build and operate the integration that books every sale with the right account and key, agreed with your Steuerberater. Fixed-price scoping quote within 48 hours.

- Email: hello@seamless.engineering
- Contact form: https://seamless.engineering/#contact