Every discount counts
The export books every discount line of the order as a voucher, whether it comes from a voucher code or from an automatic promotion under Marketing › Promotions.
Tax case Tea at 7%, teapot at 19%: shipping and voucher split across both rates.
Jana ships loose tea at 7% and teapots at 19%, mostly in the same parcel, plus €4.90 shipping and often a 10% voucher. Her tax firm wants to know how much of it belongs to which rate, and wants to see the discounts on accounts of their own. The DATEV export books both the way Shopware calculated them with the order.
One order, two tax rates, one voucher.
Invoice RE-10418 of 13 October. Shopware spreads shipping and discount by the value of the goods: the tea makes up €30 of €75, so 40%, the teapot 60%.
| Line | 7 % | 19 % | Total |
|---|---|---|---|
| Tea | €30.00 | €30.00 | |
| Teapot | €45.00 | €45.00 | |
| Shipping | €1.96 | €2.94 | €4.90 |
| Voucher 10% | − €3.00 | − €4.50 | − €7.50 |
| Per tax rate | €28.96 | €43.44 | €72.40 |
All amounts gross, the way they appear in the DATEV file: the export writes the gross amount per row, and DATEV works out the tax from the account or the key.
Booking shipping costs in SKR03 and SKR04: without an account of their own, proportionally into revenue.
Without accounts of their own, shipping and voucher run with the goods onto the revenue account of their tax rate, so with the standard accounts onto 8300 and 8400 in SKR03 and onto 4300 and 4400 in SKR04. If the tax firm wants to see them separately, the export splits off exactly the share for which an account is entered.
No split
Invoice RE-10418 for €72.40 · the account is debtor 10000 in every row
| Contra account | D/C | Amount | What it holds |
|---|---|---|---|
| 8300 | D | €28.96 | Tea, shipping and discount at 7% |
| 8400 | D | €43.44 | Teapot, shipping and discount at 19% |
Two rows, one per tax rate.
Shipping and voucher sit inside the revenue. This is the default; in SKR04 the accounts are 4300 and 4400.
Vouchers split off
Invoice RE-10418 for €72.40 · the account is debtor 10000 in every row
| Contra account | D/C | Amount | What it holds |
|---|---|---|---|
| 8780 | C | €3.00 | Voucher, 7% share |
| 8300 | D | €31.96 | Tea and shipping at 7% |
| 8790 | C | €4.50 | Voucher, 19% share |
| 8400 | D | €47.94 | Teapot and shipping at 19% |
The discount stands on its own, the revenue undiscounted.
Debit €79.90, credit €7.50: together €72.40 again. This is how Jana's tax firm books.
Shipping split off too
Invoice RE-10418 for €72.40 · the account is debtor 10000 in every row
| Contra account | D/C | Amount | What it holds |
|---|---|---|---|
| Account "Shipping 7 %" | D | €1.96 | Shipping, 7% share |
| 8780 | C | €3.00 | Voucher, 7% share |
| 8300 | D | €30.00 | Tea |
| Account "Shipping 19 %" | D | €2.94 | Shipping, 19% share |
| 8790 | C | €4.50 | Voucher, 19% share |
| 8400 | D | €45.00 | Teapot |
Only the goods remain on 8300 and 8400.
The shipping rows book to whatever account sits in the rows "Shipping 7 %" and "Shipping 19 %".
The invoice stays at €72.40 in all three routes; only the accounts the amounts sit on change.
Shipping costs at 7 or 19%? The way Shopware calculated them.
The rate of the shipping costs is set by the shipping method in Shopware, in the "Tax calculation" card. The export recalculates nothing: it takes the shares Shopware stored with the order and books each under its rate. Shopware spreads the voucher the same way across the rates of the products it applies to.
your-shop.com/admin
Settings › Shipping
Standard
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Tax calculation
Type?AutoAutoHighestFixed
| Type | How Shopware calculates | Jana's €4.90 in the export |
|---|---|---|
| Auto | by all tax rates in the cart, proportionally | €1.96 at 7%, €2.94 at 19% |
| Highest | at the highest rate in the cart | €4.90 at 19% |
| Fixed | at the rate you choose on the shipping method | €4.90 at the chosen rate |
If the rounded shares come to one cent more or less than the shipping costs, the export gives it to the largest share; the rows always add up to exactly the invoice amount. Which type is right for your shop is for you and your tax firm to settle; the export follows the setting.
Booking vouchers to the tax firm's own accounts.
The "Accounts" tab holds the "Revenue accounts for shipping and vouchers" card with one row per tax rate of your shop. If a row stays empty, its share books with the goods; with an account it is split off. Jana's tax firm fills in the vouchers only, and shipping stays in revenue.
your-shop.com/admin
Orders › DATEV export › Tenants
Muster Handels GmbH
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Master dataBookingAccountsTax & OSSExportSales channels
Revenue accounts for shipping and vouchers
2 split offOnly needed when your tax advisor wants them booked apart
What "no split" means Shipping costs and vouchers are part of your turnover and have to be booked. Without an account of their own they run together with the goods onto the revenue account of the respective tax rate - that is enough for most bookkeeping. Enter an account here and that portion is split off and booked separately. The split applies to domestic bookings only, and vouchers cover every discount.
Shipping 19 %
Empty = same as the revenue account
Shipping 7 %
Empty = same as the revenue account
Vouchers & discounts 19 %
8790
Vouchers & discounts 7 %
8780
Tax keys (BU)
No keysOnly on your tax advisor’s instruction
Show tax-key fields next to the accounts
Open the tenant on the Accounts tab and enter the tax firm's accounts in the Revenue accounts for shipping and vouchers card at "Vouchers & discounts 19 %" and "Vouchers & discounts 7 %", here 8790 and 8780.
Leave "Shipping 19 %" and "Shipping 7 %" empty if shipping should stay in revenue: "Empty = same as the revenue account". With an account there, shipping is split off just like the voucher.
If the tax firm names a tax key for an account, switch on "Show tax-key fields next to the accounts" in the Tax keys (BU) card; the choice then appears next to every row.
Run a preview on the export page over a day with such an order. Below the key figures are the rows: the discount as a credit on 8780 and 8790, the revenue undiscounted on 8300 and 8400.
- The readiness notice
If an entered account is not a standard automatic account of the chart and carries no key, the readiness check names it as a notice, because DATEV only calculates VAT through the automatic function of the account or through a key. If the tax firm set the account up as an automatic account, the notice can stay.
- Per sales channel
If the shop sells through two or more sales channels, every row can be set differently per channel, for example a voucher account of its own for the trade shop.
- For the tax firm
The advisor handout names every account in use, shipping and voucher accounts included. The report shows every account per tax rate with net, VAT and gross.
Where the split applies and where it does not.
Credit note
A credit note books only its own lines onto the revenue accounts of their tax rates. The invoice's shipping and voucher are not part of it, so the export splits nothing off there.
Cancellation
A cancellation reverses the whole invoice with the same accounts: the voucher rows on 8780 and 8790 are reversed just like the revenue, as a general reversal or with a side switch.
Abroad and § 19
With OSS, EU business customers and exports outside the EU, shipping and voucher book with the goods onto their account; as a small business, everything books to the § 19 account. The split applies to domestic sales.
Four places on the tenant, one in Shopware.
| Setting | Where | Default |
|---|---|---|
| "Vouchers & discounts {rate} %" | Tenant › Accounts › Revenue accounts for shipping and vouchers | empty, same as the revenue account |
| "Shipping {rate} %" | Tenant › Accounts › Revenue accounts for shipping and vouchers | empty, same as the revenue account |
| "Show tax-key fields next to the accounts" | Tenant › Accounts › Tax keys (BU) | off, "No key" per row |
| "Deviating accounts per sales channel" | Tenant › Accounts, on every row from two channels | empty, the channel books on the account above |
| "Type" | Shopware: Settings › Shipping › shipping method › Tax calculation | Auto |
The manual describes every account on the tab, revenue, money and debtor accounts included, in the chapter Accounts and debtors.
What gets asked about it.
Which account do shipping costs go to in SKR03 and SKR04?
Without an account of their own, to the revenue account of the rate they were calculated at: with the standard accounts 8400 and 8300 in SKR03, 4400 and 4300 in SKR04. If your tax firm specifies a separate account per rate, you enter it in the rows "Shipping 19 %" and "Shipping 7 %".
Shipping costs at 7 or 19%: who decides?
The shipping method in Shopware, through its type in the "Tax calculation" card: Auto spreads the costs across the rates in the cart, Highest takes the highest, Fixed the rate you choose. The export books what Shopware calculated; whether that type suits your shop is for your tax firm to say.
How does the export book a voucher discount?
As a reduction of revenue per tax rate, in the shares Shopware calculated. Without an account of its own it lowers the revenue rows; with one it stands as a credit row on that account, and the revenue rows keep the undiscounted amount.
What about vouchers I sell?
Shopware only knows a voucher you sell as a product, and the export books it like any product at the tax rate the order carries. It does not tell single-purpose from multi-purpose vouchers; how such a sale is to be booked is set by your tax firm. A voucher a customer redeems is a discount line in the order and books as described on this page.
Does the split apply to credit notes and cancellations?
A cancellation reverses the invoice with the same accounts, voucher rows included. A credit note books only its own lines onto the revenue accounts of their rates, without a split, because the shipping and voucher of the invoice are not part of it.
Why does the readiness check name my new account?
Because it is neither a standard automatic account of the chart nor carries a tax key. DATEV calculates VAT only through one of the two. If your tax firm set the account up as an automatic account, you can leave the notice; otherwise the key it names goes next to the account.
What happens with sales abroad?
With OSS, EU business customers and exports outside the EU, shipping and voucher book with the goods onto their account; the split applies to domestic sales. If such an order holds goods and a download and Shopware has not recorded which lines a discount applies to, the run stops instead of guessing the share.
The other tax cases
OSS
An account per destination country or a collective account with a tax key; plus the delivery threshold.
Cash-basis taxation
Booked on the real payment date, with payments and refunds; OSS and EU business customers on the invoice date.
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.
Payments and PayPal
Every PayPal payment against its invoice, a money account per payment method, fees and bulk payouts from the statement.