A meeting with your tax adviser becomes efficient when accounting documents, payments and exceptional transactions are complete, traceable and supplied in the agreed format. DATEV preparation therefore starts with agreeing the workflow with the firm—not with placing as many files as possible in one folder.
This guide is aimed at self-employed people and small businesses preparing ongoing bookkeeping, a VAT return or year-end work in Germany. The exact documents always depend on your engagement and the requirements of your tax adviser.
In brief: what should be ready?
Define the period, record all business income and expenditure, match payments to invoices and flag unresolved cases. Add complete bank, card and payment-provider data, cash records, contracts, fixed assets and payroll information where relevant.
DATEV is not one universal file format. A firm may use DATEV Unternehmen online, a DATEV data service or a file-based import. Ask which transfer route, period, fields and supporting documents are required before exporting anything.
1. Clarify the engagement and handover process
A “tax adviser appointment” might concern monthly bookkeeping, a VAT advance return, an income surplus statement, annual accounts, an income tax return or payroll. Confirm:
- the period and submission deadline;
- whether the firm will post the entries or import prepared posting data;
- whether it uses DATEV Unternehmen online, a DATEV data service or file import;
- whether it needs document images, structured invoice data, posting records or reports;
- the required chart of accounts, cost centres and tax codes;
- how missing documents and questions should be identified.
This prevents duplicate work. A PDF folder may suit one firm, while another expects structured data linked to the original documents.
2. Collect sales invoices and corrections
Provide every sales invoice for the period with invoice number, invoice date, supply date or period, customer, net amount, tax and payment status. Include credit notes, cancellations and corrected invoices, advance and final invoices, cross-border transactions, exempt or reverse-charge cases and receivables still open at period end.
Do not overwrite an invoice after it has been sent. A traceable correction is more useful for accounting than a replacement file with no change history.
3. Organise purchase invoices and other accounting documents or receipts
Each business expense needs appropriate evidence. Collect supplier invoices, till receipts, fee statements and other relevant accounting documents or receipts. Check that the issuer, description, date, amount and—where applicable—VAT information are legible.
Common gaps include invoices stored in email or supplier portals, payment-provider and marketplace statements, recurring software and insurance bills, travel and vehicle costs, customs papers and mixed private/business expenditure. For mixed use, state the business share and how it was calculated; leave the tax assessment to the adviser.
4. Complete the payment reconciliation
An invoice documents the transaction; a bank statement documents payment. Supply complete business bank statements, card statements and transaction reports from PayPal, Stripe, Klarna, Amazon or similar services. Show fees, refunds, differences, private contributions and withdrawals, and unresolved payments.
Check that opening and closing balances reconcile, no statement period is missing, bulk payments are broken down and payments can be matched to invoices. Screenshots of individual transactions are not a substitute for full statements or exportable transaction data.
5. Add cash, assets, contracts and exceptional transactions
If you handle cash, provide the cash book, daily reports, Z-reports and data exports agreed with the firm. Record cash transactions promptly and document later corrections.
For machinery, tools, vehicles, computers and other assets, include the invoice, payment evidence, acquisition date and use. Financing, leasing, rental and insurance contracts may also matter. Explicitly flag unusual events such as a vehicle sale, a bad debt, a grant, compensation, business closure or private use of business assets.
If you employ staff, agree the payroll cut-off date and provide master-data changes, hours, absences, starters and leavers, variable pay, benefits and expenses. Send sensitive personnel data only through the secure channel specified by the firm.
6. Preserve e-invoices and digital originals correctly
Since 1 January 2025, domestic businesses in Germany must be able to receive e-invoices; this generally includes businesses using the German VAT exemption scheme for small businesses (Kleinunternehmerregelung). An email inbox can be sufficient for receipt, but an e-invoice is not simply a PDF: it contains structured data in an accepted format.
Keep the original electronic file. With a hybrid format such as ZUGFeRD, the structured component is decisive; the visible PDF alone does not replace it. Keep relevant attachments and ensure that data remains available and readable.
The GoBD require records to be traceable, verifiable, complete, correct, timely and orderly. A documented ongoing process is therefore better than an unsorted download immediately before the appointment.
7. Understand retention periods
Under section 147 of the German Fiscal Code (AO), accounting vouchers are generally retained for eight years. Books, records, inventories, opening balances, annual accounts and the organisational documents required to understand them are generally retained for ten years; other tax-relevant documents may be subject to a six-year period. The period usually starts at the end of the relevant calendar year.
Do not delete documents solely because a standard period appears to have expired. An ongoing audit, an open tax assessment or another legal duty may extend retention. Ask your tax adviser if in doubt.
8. Agree the DATEV handover
Ask the firm for a short specification:
- Which DATEV application or data service is used?
- Are document images, invoice data, posting records and master data required?
- Which adviser and client numbers or data sets apply?
- Is SKR03, SKR04 or a custom chart of accounts used?
- How are document links, invoice numbers and payments matched?
- Which file format, encoding and date format are expected?
- How should uncertain cases be handled?
Motorica can organise invoices, accounting documents and payments and support tax data preparation for DATEV exports. Direct transfer of all documents to DATEV is currently in a beta and preparation phase and is not generally available. Always agree the actual transfer method with the firm.
Practical handover checklist
- Engagement, period and deadline confirmed
- All sales invoices, credit notes and corrections included
- All purchase invoices and other documents complete
- E-invoices retained in their original structured format
- Bank, card and payment-provider data complete
- Payment reconciliation completed; open cases flagged
- Cash records reconciled
- Assets, contracts and finance arrangements identified
- Private contributions, withdrawals and mixed costs explained
- Cross-border, reverse-charge and exceptional cases listed
- Payroll data complete and transferred securely where relevant
- DATEV transfer route and import requirements tested
Common mistakes
Documents without payment data: add statements and provider reports and complete the payment reconciliation.
An unapproved “DATEV CSV”: first ask which import, fields and data structure the firm uses.
Keeping only the PDF view of an e-invoice: retain the original structured file.
Inventing details for a missing receipt: request a copy, document the facts and discuss acceptable evidence with the adviser.
Hiding unresolved cases: a concise question list is safer and usually faster than unsupported assumptions.
Frequently asked questions
Do I need my own DATEV account?
Not necessarily. Access and permissions depend on the firm's workflow and may be set up together for DATEV Unternehmen online or a specific data service.
Are bank statements enough without invoices?
Usually not. A statement proves payment but generally does not replace the underlying invoice and its tax information.
What should I do if an invoice is missing?
Request a duplicate or download it again. If it remains unavailable, document the payment, business purpose and recipient and ask the firm what evidence can be accepted.
Must I post every account myself?
Only if that is part of the agreement. Complete documents, clear payment matching and transparent notes are often more important.
Can I send everything by ordinary email?
Use the secure transfer route specified by the firm. Tax, bank and personnel data should not be sent through an unprotected distribution list.
Conclusion
Good DATEV preparation is an agreed process: complete documents, complete payment data, clearly identified special cases and a technically suitable transfer route. Motorica.io helps bring invoices, accounting documents and payments together and prepare DATEV data for further processing. Try Motorica.
Sources and status
Status: 5 October 2026
- DATEV – digital collaboration with a tax adviser
- DATEV – setting up data services
- German Federal Ministry of Finance – e-invoice FAQ
- Section 147 AO – retention of documents
- Section 257 HGB – retention of documents
- German Federal Ministry of Finance – GoBD amendment of 14 July 2025
This article provides a general overview and does not replace individual tax, legal or business advice. The facts of your case and the requirements of your tax adviser are decisive.