Definition: DATEV is a German cooperative (DATEV eG) and a provider of software, services and IT infrastructure for tax consultants, auditors and companies. DATEV solutions support digital accounting, payroll, tax returns and legally compliant data exchange under German regulations (e.g. GoBD, AO, HGB, UStG, EStG).
Was umfasst DATEV und für wen ist es relevant?
DATEV offers a suite of desktop and cloud applications as well as services for collaboration between clients and tax advisors. Core areas are financial accounting (bookkeeping), payroll (e.g. LODAS), business organization (DATEV Unternehmen online) and tax returns. DATEV is particularly relevant for freelancers and small businesses if they work with a tax advisor or need audit-proof, legally compliant accounting.
Important: DATEV products are oriented to German law. Features such as electronic submission to ELSTER, preparation of the E-Bilanz (XBRL) and compliance with the GoBD are integrated, so the requirements from the AO, HGB, UStG and EStG are taken into account.
Practical applications in accounting
DATEV is used in everyday practice for numerous routine tasks. Examples:
- Accounting: A small business owner or a GmbH uses DATEV Kanzlei-Rechnungswesen for double-entry bookkeeping including chart of accounts (SKR03/SKR04), VAT prepayment returns (USt-VA) and monthly closings.
- Digital document exchange: Freelancers scan receipts and upload them to DATEV Unternehmen online. The tax advisor accesses them, reviews and posts the items directly — time savings and improved collaboration.
- Payroll: With DATEV LODAS, payrolls and payslips are produced, social security data are transmitted and payroll tax filings are made. Particularly important for employer obligations under social security and payroll tax law.
- VAT and tax returns: DATEV produces data for VAT prepayment returns (USt-VA) and annual tax returns (EStG/UStG). Electronic submission to ELSTER is integrated.
- Audit-proof archiving: GoBD-compliant archiving functions enable receipts to be stored in an audit-proof manner and provided during tax audits.
Concrete use cases and practical examples
Practical example 1 — Freelancer (graphic designer): A graphic designer uses DATEV Unternehmen online to photograph incoming invoices and automatically transfer them to the tax advisor. The tax advisor checks suggested account assignments and prepares monthly VAT prepayment returns. Result: less administrative work, faster monthly closings.
Practical example 2 — Small GmbH with payroll: A GmbH uses DATEV Kanzlei-Rechnungswesen and LODAS. Payrolls are generated monthly, social security contributions are transmitted and annual financial statements are prepared under the HGB. The E-Bilanz is sent to the tax office in XBRL format.
Practical example 3 — Automation via interfaces: A sole proprietor imports bank transactions via EBICS/HBCI into DATEV and uses automated posting suggestions. Recurring entries are saved as templates, reducing bookkeeping time.
How to get started with DATEV — practical checklist
Vorbereitung
- Coordination with the tax advisor: Clarify which DATEV modules they use and which accesses are required.
- Ensure legal compliance: Clarify questions about GoBD archiving, electronic invoices and ELSTER integration.
Einrichtung
- Register for DATEV Unternehmen online or install the desktop software in coordination with the tax advisor.
- Set up the appropriate chart of accounts (SKR03/SKR04) and define posting rules.
- Set up document upload, bank connection (EBICS/HBCI) and, if applicable, interfaces to POS systems.
Praxisbetrieb
- Digitize and upload documents promptly.
- Regular coordination with the tax advisor on open items, VAT prepayment returns and payroll runs.
- Observe security measures: GDPR-compliant data processing, access rights and encryption.
Note on costs and operation: DATEV offers different licensing and hosting models (local or cloud). Costs vary depending on functionality and the number of clients. Discuss the solution that suits your business with your tax advisor.
DATEV is thus a central tool for legally compliant, efficient accounting in Germany. Through close integration with tax advisors, support for statutory reporting obligations and automated workflows, DATEV is particularly suitable for freelancers and small businesses that value order, security and collaboration.