Notes on reporting, booking and evidencing crypto-assets under German rules.
Bull Bitcoin is suing in France's Conseil d'État against the decree that implements DAC8. What a national court can strike down and what it cannot, what the DAC6 precedent shows, and why the German reporting deadline of 31 July 2027 is unaffected.
EU residents are reported by the law itself. For third states it requires a qualifying agreement, and no list of such states exists yet. What is on record, what is missing, and what a provider does in the meantime.
The letter answers the questions on staking and lending for business assets more precisely than most summaries suggest. On bridges, pools and moves between one's own wallets it says nothing. Both belong in the books, with a paragraph number or as an open question.
A trading platform hands out daily rates for two years back and no further. What that means for a wallet with a longer history, the two routes the BMF letter leaves open, and how big the difference is, measured: 721 days, one payment, 83.48 euro.
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 MiCAR 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.