Accounting export
Exports for your accountant: document journal, payment journal, margin scheme and cash book — and how to read them.
Under Administration → Exports, the Accountant export card holds everything your accountant needs, as CSV, PDF or ZIP per period. This page explains how SimpliServ documents sales and how to read the files. The same explanation ships as Accounting guide (PDF) to pass on and is automatically included in every accounting journal ZIP.
If the accounting module is active, the page also points to the accounting export (DATEV, BMD, RZL and more) and the cash book from the general ledger. Both are described in Accounting overview. The document exports on this page stay available.
The system in four sentences
- Register sales: the signed register receipt (RKSV) is the fiscal original. It is archived immutably and runs in its own numbering circle (e.g.
B1-000005). - Invoices: invoice sales (bank transfer, online, on account) run in their own sequential invoice circle (e.g.
RE-1301). - No double revenue: a register sale never appears as an additional revenue invoice. If the customer wants an A4 document, the register creates one with Print A4 invoice that refers to the register receipt, is marked as paid and states that it is neither an additional invoice nor additional revenue. The register receipt remains the fiscal document.
- Revenue vs. money: the document journal shows revenue (one document = one row, at document date). The payment journal shows cash flow (one payment = one row, at payment date).
The accounting export (ZIP)
Choose From and To at the top. The Accounting journal button → Full export (ZIP) delivers for the selected period:
| File | Content |
|---|---|
belegjournal_….csv | Every document: invoices, cancellation invoices, credit notes, register receipts, reversal receipts, voucher sales |
zahlungsjournal_….csv | Every payment with method and payment date |
LIESMICH_Erklaerung.pdf | This explanation as a PDF for your accountant |
export_manifest.json | Technical cover sheet (range, counts, generation time) |
CSV format
UTF-8, semicolon-separated, decimal comma — imports straight into Excel or BMD/RZL. The last row of each file is a Gesamt totals row.
Alternatively, Document journal only (CSV) delivers the same document rows as a single file, and Document journal, non-register (CSV) only the sales without a register receipt — everything paid by bank transfer, online, or still open.
Document journal: the columns
| Column | Meaning |
|---|---|
| Belegart (document type) | Invoice, cancellation invoice, credit note, receipt (register sale), reversal receipt, cancellation of an invoice, voucher sale or “void document (not posted)” — the latter is a voided document, all amounts are 0 |
| Belegnummer (document number) | Invoice number or receipt number, depending on the document type |
| Kassenbeleg (register receipt) | For invoices paid at the register: the number of the related register receipt. This links invoice and receipt — one service, do not post it twice |
| Netto x % / USt x % | Tax base and VAT per rate; one row can mix several rates |
| Brutto (gross) | Total amount of the document; cancellations and credit notes are negative |
| Bezahlt / Offen (paid / open) | Revenue is posted at the document date (accrual basis); these columns show how much of it is already paid or still open. Register receipts are always paid immediately |
| Zahlart (payment method) | Cash, card, bank transfer, online, voucher — possibly several |
| Referenz (reference) | Points to the counterpart: for a cancellation the cancelled document, for the cancelled document its cancellation |
| Differenzbesteuerung (margin scheme) | “ja” = the row contains margin-scheme items (§ 24 UStG), see below |
| Storno (reversal) | “ja” = reversal entry (negative amounts) |
Reading the margin scheme (§ 24 UStG)
For margin-scheme sales (second-hand goods, bought from private sellers) only the margin is the tax base. Example — bought for €100 from a private seller, sold for €200:
| Column | Amount | Meaning |
|---|---|---|
| Netto 0 % | 100.00 | Purchase price portion — not consideration for the VAT return |
| Netto 20 % | 83.33 | Net margin → box 000 / box 022 |
| USt 20 % | 16.67 | VAT from the margin (20/120) |
| Brutto | 200.00 | The total adds up |
- Invoice and register receipt show no VAT for these sales (§ 11 (12) UStG) and carry the mandatory margin-scheme note; on the receipt the items are marked
D. - The per-item record (sale price, purchase price, tax base, VAT — record-keeping duty § 24 (11)) comes from the Margin scheme (CSV) button. It only appears when the margin scheme is enabled in the settings.
Payment journal: the columns
| Column | Meaning |
|---|---|
| Zahldatum (payment date) | Day the money came in or went out |
| Betrag (amount) | Amount paid; refunds are negative |
| Zahlart / Status | Cash, card, bank transfer, online, voucher; status of the payment |
| Belegart / Belegnummer | Which document the payment belongs to |
| Kassenbeleg | Related receipt if the payment was recorded at the register |
| Externe Referenz (external reference) | Transaction ID of the payment provider (e.g. Stripe, Mollie) |
Partial payments and down payments appear as several rows for the same document — the document journal shows the same transaction as one row with “paid/open”.
Register, RKSV and cash book
- Every register receipt is signed electronically (RKSV) and chained without gaps in the data collection log; start, monthly and yearly zero receipts are created automatically.
- The cash book (own export, PDF or CSV) contains only the cash movements of one register — closing balance = drawer balance. You have to select a register at the top for it. Card revenue lives in the document and payment journals. With accounting active, the cash book from the general ledger under Accounting → Register applies.
- Register cancellations: an immediately signed reversal receipt (negative). A cancellation invoice may carry a later issue date — the correction may then fall into a different VAT period than the refund.
- Vouchers: single-purpose vouchers are taxed at sale, multi-purpose vouchers only at redemption (the sale appears as a “voucher sale” without VAT).
- Reverse charge: documents with transferred tax liability appear at 0 % in the journal; the mandatory note is printed on the document.
All export buttons at a glance
| Button | Content |
|---|---|
| Accounting journal | Full export (ZIP), document journal only (CSV) or document journal without register (CSV) |
| Margin scheme (CSV) | § 24 per-item record for each item sold (only with the margin scheme enabled) |
| Cash book | PDF or CSV: cash movements of the selected register with opening and closing balance |
| Documents (PDF) | Invoices (PDF) as ZIP (one file per invoice, including web shop invoices), Receipts (PDF) as ZIP (one file per receipt) or Invoices & receipts (PDF) as one combined PDF. For the combined PDF, Documents per page sets whether 1, 2 or 4 documents go on one sheet |
| Revenue report (PDF) | Condensed revenue overview, total or per register |
| Accounting guide (PDF) | This explanation sheet to pass on |
If documents are missing from the archive, the export is still created, but SimpliServ reports how many were skipped. Check this before you pass the export on.
For tax audits there are also the document archive export (immutable archive packages) and the DEP7 export (RKSV data collection log per register).
How is this guide?