The real payment date
The day the payment switched to "paid" in Shopware, from the status history, not the date of the last change to the order. If that switch is missing, say with imported orders, the run does not book the sale and names the order.
The current status
The export reads which orders are paid from their current payment status. An invoice printed before the payment does not get lost that way.
Refunds are booked too
A refunded order books the collection on the payment date and the repayment through the credit note or cancellation document on the refund day (§ 17 UStG). If the document is missing, the run reports it.
Without a refund, a credit note books on its own document date. For an invoice that was never paid, neither the invoice nor its cancellation books under cash basis: there was no revenue for it to reduce. OSS sales and EU business customers book their corrections by document date too.
Invoice in January. Payment in February.
Example of an ordinary domestic sale paid in full.
Accrual basis
Invoice31 January
119.00 € gross
Payment3 February
Paid in full · status history
This sale belongs in the January export.
For this accrual-basis example, the invoice date counts.
Cash basis
Invoice31 January
119.00 € gross
Payment3 February
Paid in full · status history
This sale belongs in the February export.
The plugin uses the payment date from the Shopware status history.
OSS and EU business customers have their own rules. The exceptions are explained below.
Every payment carries the key of its invoice.
On request the export also books the money side against the cash account of the payment method, agreed with the tax firm first, because if it keeps booking payments from the bank statement, they would be in the books twice. Under cash-basis taxation every payment line carries the tax key of the sale it settles; so DATEV can report the VAT in the right month (Doc. 1080673).
| The invoice was | Key |
|---|---|
| a domestic sale at 19% | 3 |
| a domestic sale at 7% | 2 |
| an OSS sale on the collective account | 40 |
| an intra-community supply | 40 |
| an export of goods outside the EU | 173 |
| a sale as a small business | 185 |
The 40 cancels the automatic tax function of the account; otherwise the open-item matching would rebook the domestic rate. If a payment settles an invoice with several tax rates, the export writes a payment line of its own per key. If the key of a payment cannot be derived with certainty, it writes no money line for it and names it, never a half or guessed one.
What books by invoice even under cash basis.
OSS sales
OSS has no cash-basis rule; the sale counts at the time of supply (DATEV Doc. 1020263, 3.7).
EU business customers
For goods the recapitulative statement follows the invoice (§ 18a (8) UStG), for services the month of the service; the document date stands for it. An export of goods outside the EU, by contrast, keeps the payment date.
What gets asked about it.
What about partial payments?
A status like "partially paid" carries no amount of its own in Shopware. The export therefore does not book such an order with the full amount but names it in the check report for manual booking.
What about partial refunds?
The credit note for the partial refund books the revenue reduction on the refund day. The export does not book the payout itself, because Shopware does not know its amount; it names the order in the check report for manual booking.
Do I have to switch on the payment export?
No. Without it the export books the revenue on the payment date; with it, it also books the money side against the cash account of the payment method. Which one your tax firm needs, it decides.
The other tax cases
OSS
An account per destination country or a collective account with a tax key; plus the delivery threshold.
Small businesses
Revenue under § 19 UStG without tax and without a tax key.
EU business customers
Intra-community supply and reverse charge to companies with a VAT ID.
Outside the EU
Tax-free export, taxed deliveries outside the EU and the special case of Northern Ireland.
Credit notes and cancellations
General reversal or side switch, credit note, cancellation and the real refund.
Foreign currency
Amount in the document currency, rate and base amount in euros.
Shipping costs and vouchers
Shipping and discounts split across 7% and 19%, or onto accounts of their own if the tax firm wants that.
Payments and PayPal
Every PayPal payment against its invoice, a money account per payment method, fees and bulk payouts from the statement.