SKR03 Expense Categories Explained: A Freelancer's Reference
The German SKR03 chart of accounts can be overwhelming. Here are the categories most freelancers actually use, explained in plain language.
SKR03 is Germany’s standard chart of accounts for freelancers and most small businesses. It was developed by DATEV and has become the default for the majority of German tax advisors (Steuerberater). When your accountant asks you to categorize your expenses, SKR03 is probably the framework they’re using.
The full SKR03 has hundreds of accounts, most of which you’ll never use. Here are the ones that actually matter for a typical freelancer or small business.
Income Accounts (8000s)
8400: Erlöse aus Lieferungen und Leistungen (19%). Standard-rate revenue. If you provide services and charge 19% VAT, this is where your income goes.
8300: Erlöse (7%). Revenue subject to the reduced 7% VAT rate. Relevant if you sell books, provide certain cultural services, or other activities that qualify for the reduced rate.
8200: Steuerfreie Erlöse. VAT-exempt revenue. Used for Kleinunternehmer (no VAT charged) and for certain exempt service categories.
Operating Expense Accounts (4000s)
4130: Bürobedarf. Office supplies. Pens, paper, printer cartridges, postage. Small physical consumables for the office.
4140: Zeitschriften, Bücher. Trade journals, books, and professional publications. Physical books and digital subscriptions to professional content.
4200: Miete. Office rent. If you pay rent for a dedicated office space. Home office deductions use a different calculation method.
4210: Strom, Wasser, Heizung. Utilities for your office space.
4240: Reinigung. Cleaning costs for office space.
4260: Büroeinrichtung. Office furniture under 800 EUR net (sofas, desks, shelving). Above 800 EUR goes in the fixed asset register.
4300: Telefon, Fax. Business telephone costs. If mixed personal/business use, the deductible portion goes here.
4360: Internetkosten. Internet and broadband costs for business use.
4380: Portokosten. Postage and shipping costs.
4400: Kraftfahrzeugkosten. Vehicle costs. Fuel, insurance, repairs, registration for business vehicles or the business portion of a mixed-use vehicle.
4520: Werbekosten. Advertising and marketing. Website costs, Google Ads, social media advertising, printed marketing materials.
4530: Reisekosten. Business travel costs. Train tickets, flights, accommodation, business meals (80% deductible).
4600: Reparaturen und Instandhaltung. Repairs and maintenance for business equipment.
4660: Abschreibungen auf Sachanlagen. Depreciation on tangible fixed assets. Your accountant typically handles this entry.
4780: Buchführungskosten. Bookkeeping and accounting costs. Your tax advisor (Steuerberater) fees go here.
4900: Sonstige betriebliche Aufwendungen. Other operating expenses. A catch-all for business costs that don’t fit elsewhere. Try not to put too much here; auditors notice.
4970: Fortbildungskosten. Professional development and training costs.
4980: Beratungskosten. Consulting and professional advice costs. Legal advice, specialized consulting.
How KontoMatch Maps to SKR03 and SKR04
KontoMatch uses its own set of expense categories (Cost of Goods Sold, Technology & Software, Travel & Meals, and so on) which you can customize to match your business. When you upload an invoice, the AI suggests the most appropriate category based on the vendor name and description.
At export time, each category is automatically mapped to the corresponding SKR03 or SKR04 Sachkonto number. A travel expense maps to 4530 under SKR03 (or 6650 under SKR04). A technology invoice maps to 4964 (or 6580). A tax advisor (Steuerberater) invoice maps to 4780 (or 6825).
Your tax advisor receives a correctly coded DATEV EXTF file without you needing to know the account numbers yourself.