Published

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 12.4v3UStG Sec. 12 Abs. 1

Umsatzerloes EU, 19 % USt

AccountS/HExample (gross 119.00 EUR)
1370Verrechnung KryptounverifiedS119.00
8400Erloese 19 % UStH100.00
1776Umsatzsteuer 19 %H19.00
Rule 12.5v1UStG Sec. 12 Abs. 2

Umsatzerloes EU, 7 % USt

AccountS/HExample (gross 107.00 EUR)
1370Verrechnung KryptounverifiedS107.00
8300Erloese 7 % UStH100.00
1771Umsatzsteuer 7 %H7.00
Rule 13.1v3UStG Sec. 3a (2), Sec. 18a

Innergemeinschaftliche sonstige Leistung, Reverse Charge

AccountS/HExample (gross 100.00 EUR)
1370Verrechnung KryptounverifiedS100.00
8336Erloese sonst. Leistung EU (RC)H100.00
Rule 30.1v1EStG Sec. 4 Abs. 4

Transaktionsgebuehr

AccountS/HExample (gross 100.00 EUR)
4970Nebenkosten des GeldverkehrsS100.00
1370Verrechnung KryptounverifiedH100.00

Why publish this?

Because traceability is the product. A tax auditor, a Kanzlei 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.

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.