2026-09-03
Debit and credit explained: why Soll and Haben mislead you
What Soll and Haben actually mean, why the words don't mean what they appear to, and how a journal entry for a crypto payment balances to the cent.
Notes on booking stablecoin payments correctly, under German rules.
What Soll and Haben actually mean, why the words don't mean what they appear to, and how a journal entry for a crypto payment balances to the cent.
What SKR03 is, how it actually differs from SKR04, and why neither chart of accounts has a ready answer for stablecoin payments.
When a service to an EU business is invoiced without VAT, why §13b is almost always cited wrongly, and which reporting duty the booking triggers.
What the GoBD actually require, which version applies today, how long records must be kept, and what that means concretely for stablecoin payments.
How a DATEV posting batch in EXTF format is built, why the format is the real interface to a tax firm, and which details make an import fail.
What changed this month for booking crypto payments under German rules: Stripe lets AI agents pay in stablecoins, Germany leads MiCA authorisations, and the DAC8 clock is running. Five sourced points, each with what to actually do.
When crypto proceeds land on a German bank account, the bank increasingly demands proof of where the funds came from. Which documents count, why screenshots fail, and how to check your own chain before the bank asks.
Legal classification, valuation, journal entries, VAT, the GoBD audit trail, and DAC8: what companies with German books and their tax firms need to know about booking stablecoin payments.
How a USDC or EURC payment is correctly valued, booked, and exported as a DATEV batch. With a worked example, VAT logic, and the GoBD audit trail.