Published

Booking rules for crypto payments in SKR03: each with its paragraph

The rulebook, rule by rule. Stablewerk books deterministically: the same transaction always produces the same entry, and every entry names the rule and version that produced it. This page publishes those rules, with their legal basis and an example posting, rendered directly from the engine's rulebook. There is no maintained copy that could drift.

Chart of accounts SKR03. Amounts are example values.

Rule 12.4v3§ 12 Abs. 1 UStG

Umsatzerlös EU, 19 % USt

Account		S/H	Example (gross 119.00 EUR)
1370	Verrechnung Kryptounverified	S	119.00
8400	Erloese 19 % USt	H	100.00
1776	Umsatzsteuer 19 %	H	19.00

Rule 12.5v1§ 12 Abs. 2 UStG

Umsatzerlös EU, 7 % USt

Account		S/H	Example (gross 107.00 EUR)
1370	Verrechnung Kryptounverified	S	107.00
8300	Erloese 7 % USt	H	100.00
1771	Umsatzsteuer 7 %	H	7.00

Rule 13.1v3§ 3a Abs. 2, § 18a UStG

Innergemeinschaftliche sonstige Leistung, Reverse Charge

Account		S/H	Example (gross 100.00 EUR)
1370	Verrechnung Kryptounverified	S	100.00
8336	Erloese sonst. Leistung EU (RC)	H	100.00

Rule 12.6v1§ 3a Abs. 2 UStG

Sonstige Leistung an Drittland, nicht steuerbar

Account		S/H	Example (gross 100.00 EUR)
1370	Verrechnung Kryptounverified	S	100.00
8338	Erloese sonst. Leistung Drittlandunverified	H	100.00

Rule 13.2v1§ 13b Abs. 1, Abs. 5, § 15 Abs. 1 Satz 1 Nr. 4 UStG

Leistungsbezug aus dem Ausland, Steuerschuld des Leistungsempfängers

Account		S/H	Example (gross 100.00 EUR)
3123	Sonstige Leistung eines im Ausland ansaessigen Unternehmersunverified	S	100.00
1370	Verrechnung Kryptounverified	H	100.00
1577	Abziehbare Vorsteuer nach Sec. 13b UStGunverified	S	19.00
1787	Umsatzsteuer nach Sec. 13b UStGunverified	H	19.00

Rule 30.1v1§ 4 Abs. 4 EStG

Transaktionsgebühr

Account		S/H	Example (gross 100.00 EUR)
4970	Nebenkosten des Geldverkehrs	S	100.00
1370	Verrechnung Kryptounverified	H	100.00

Why publish this?

Because traceability is the product. A tax auditor, a tax firm or a bank should not have to trust how an entry came about; they should be able to look it up. Every exported entry carries its rule reference, and this page is the reference work behind it. When a rule changes it receives a new version; old entries keep the reference to the version that produced them.

The evidence chain shows how an entry is bound to its document; the rate per entry follows the documented method.

Accounts marked "unverified" are flagged deliberately: confirmation by a tax firm is still pending for them, and every entry against such an account carries that flag through to the export. What is not confirmed is not presented as confirmed.

This page documents the software's rulebook and is not tax advice. The account mapping in a specific case belongs in the conversation with your own tax firm.

Part of the same picture

Crypto bookkeepingBooks into DATEV, SKR03/04 Evidence chainInvoice, transaction and booking provably bound together Which exchange rate applies when valuing crypto-assets in the books?BMF letter of 06.03.2025, margin number 43 Booking a USDC payment in DATEVStep by step, SKR03/SKR04