DATEV Buchungsdatenservice

Package: BILLING

1. General

The DATEV interface in brainX is based on the internet-based platform DATEV Unternehmen online.

Diagram of the DATEV interface

1.1. DATEV Rechnungsdatenservice 1.0 vs. DATEV Buchungsdatenservice

In principle, two integrations are available:

• DATEV Rechnungsdatenservice 1.0 → transfers documents and generates posting proposals (provided general ledger accounts) are configured)
• DATEV Buchungsdatenservice → transfers complete accounting records/batches and the master data of the accounts payable/receivable

Graphical representation of the different processes:

Process diagram DATEV Rechnungsdatenservice 1.0

Process diagram DATEV Buchungsdatenservice

The advantage here clearly lies with the DATEV Buchungsdatenservice: once the data has been carefully entered in brainX at the outset, the accounting at the end is also faster. Accounting records are transferred completely to DATEV. This means less work in your own accounting department, or in the external tax firm, and the company benefits from enormous cost savings.

The export procedure within brainX is, however, more or less identical for both integrations: in the list view of the modules Invoices, Incoming Invoices, Cancellations and Credits, selected records can be exported via actions, which however differ depending on the integration used:

	DATEV Rechnungsdatenservice 1.0	DATEV Buchungsdatenservice
Actions	DATEV Export DATEV Rechnungsdatenservice 1.0	DATEV Buchungsdatenservice DATEV Buchungsdatenexport

Invoices module - Actions Rechnungsdatenservice

Invoices module - Actions Buchungsdatenservice

2. DATEV Buchungsdatenservice

2.1. Activation

On the brainX side, no special activation of the DATEV Buchungsdatenservice is necessary if the brainX package “Billing” has been booked.

If, in addition to the DATEV Buchungsdatenservice, the Deferred Income) is also to be used, this must be explicitly activated (see section Deferred Income - Activation).

2.2. Global settings

After opening the settings item “DATEV Rechnungsdatenservice 1.0” in the company information, it appears as follows:

Global settings - Company information - DATEV Buchungsdatenservice

2.2.1. DATEV Buchungsdatenservice settings

After opening the settings item “DATEV Buchungsdatenservice” in the company information, the following blocks/fields are displayed:

• General
  • Consultant number → input field for the consultant number
  • Client number → input field for the client number
  • Start of financial year → date field for entering the financial year in the format: MMDD, example: 0731 for 31 July
  • General ledger account number length → picklist with numeric values for defining the general ledger account number length
• DATEV Buchungsdatenservice
  • Transfer reminder fees → toggle for the setting whether reminder fees are transferred
  • Field assignment for document field 1 → picklist for the field assignment of document field 1
  • Field assignment for posting text → picklist for the field assignment of the posting text
  • next accounts receivable number → input field for the next accounts receivable number
  • Assign accounts receivable numbers for contacts → toggle to activate the automatic assignment of the next accounts receivable number (field “next accounts receivable number”) also for records in the Contacts module. If no accounts receivable number is yet stored for an invoice linked to a contact, it is assigned automatically upon export – analogous to the existing behaviour in the Organizations module.
  • next accounts payable number → input field for the next accounts payable number
• Deferred Income
  • Activate deferred income → toggle to activate deferred income
  • Account number for accrual account → input field for the account number of the accrual account (in medium-sized companies usually account number 3900)
  • Account number for VAT → input field for the account number for VAT (in medium-sized companies usually account number 3800)
  • Minimum amount for accrual → input field for the minimum amount for the accrual (according to § 5 para. 5 sentence 2 EStG, a passive or active accrual item does not have to be formed if the individual expense or income does not exceed the amount of €800)

2.2.2. Visibility of the list view action

For the integration “DATEV Buchungsdatenservice” there are in principle two actions in the list view in the Billing modules:

• DATEV Buchungsdatenservice
• DATEV Buchungsdatenexport

2.3. User settings

This access key can be generated in My settings - Integrations.

After clicking the “DATEV” tile, the popup “Access key management (Token)” opens.

Popup Access key management (Token)

The popup “Access key management (Token)” is divided into the following areas:

• Access key (Token) for DATEV Cloud Services → link “Manage connected applications at DATEV” for the DATEV login
• Active tokens → display of the active tokens
• Inactive tokens → display of the inactive tokens
• Button “Actions” → opens a flyout menu to request a new access key:
  • Short-term token (11 hours)
  • Long-term token (2 years)

2.3.1. Request a new access key

After clicking the “Actions” button, a flyout menu opens in which either a short-term token (validity period 11 hours) or a long-term token (validity period 2 years) can be requested.

Popup Access key management (Token) - Actions button

To support multiple clients, before requesting a long-term token the popup “Master data” opens for checking the consultant and client number, which are already pre-filled by the system.

2.3.2. Manage connected applications at DATEV

After clicking the link “Manage connected applications at DATEV”, the login page for the DATEV login opens in a new browser tab.

DATEV Login - Registration

Two login procedures are available for selection here:

• DATEV SmartCard / DATEV mIDentity

  DATEV SmartCard / DATEV mIDentity enables secured access to the applications of the DATEV data centre. The DATEV SmartCard is, for example, inserted into the DATEV mIDentity stick card reader. Use is possible with the DATEV security package on a Windows PC.

  Here the browser “Edge” from Microsoft or “Google Chrome” on a Windows PC is required in order to log in to DATEV Unternehmen online. A USB stick provided by DATEV serves as the “SmartCard” here.

  For detailed information on the DATEV SmartCard, see the DATEV Online Help.

• DATEV SmartLogin

  DATEV SmartLogin is an authentication procedure for online applications using a smartphone app (smartphone or tablet with a Google Android or Apple iOS operating system) via a QR code.
  Note: Please note that only one person at a time can authenticate using the smartphone app.
  For detailed information on DATEV SmartLogin, see the DATEV Online Help SmartLogin.

After selecting the type of login and clicking the “Next” button, the application “brainX Datenservice” must still be granted the required permissions.

DATEV Login - Grant permission

After requesting a token - whether “Short-term token (11 hours)” or “Long-term token (2 years)” - the token is displayed after a check in the popup “Access key management (Token)” in the block “Active tokens”.

If the check for the request of a token fails, an error message is displayed with a corresponding note on the cause.

2.3.3. Display of active/inactive tokens

In the popup “Access key management (Token)” all active/inactive tokens are listed.

Popup Access key management (Token) - active/inactive tokens

2.3.3.1. Active tokens

An active token is displayed in a tile in which the following information is shown:

• Person → first and last name of the person to whom the DATEV access medium (SmartLogin or SmartCard) is registered
• Issued on → date and time the token was issued
• last extended on → date and time of the token extension. Technically, the tokens only have a lifetime of 15 minutes and are therefore automatically renewed regularly. The tokens can be extended at most up to the general validity period (short-term token 11 hours, long-term token 2 years).
• Expires on → date and time when the token loses its validity
• Data set → display of which data set the token is valid for. Displayed here is either the consultant and client number (for a long-term token) or the action link Select data set (for a short-term token). If a data set has already been selected, the data set incl. icons for editing and deleting is displayed here as well.

2.3.3.2. Inactive tokens

The overview table shows the following columns:

• Token type → display of which token type it is: short-term token or long-term token
• Person → first and last name of the person to whom the DATEV access medium (SmartLogin or SmartCard) is registered
• Data set → display of which data set the token is valid for. Displayed here is the consultant and client number (for a long-term token). If a data set has already been selected, the data set incl. icons for editing and deleting is displayed here as well.
• Data service → display of the data service used (DATEV Rechnungsdatenservice 1.0 or DATEV Buchungsdatenservice)
• Issued on → date and time the token was issued
• last extended on → date and time of the token extension. Technically, the tokens only have a lifetime of 15 minutes and are therefore automatically renewed regularly. The tokens can be extended at most up to the general validity period (short-term token 11 hours, long-term token 2 years).
• Expires on → date and time when the token loses its validity
• Access key revoked → date and time when the token was revoked, see section Revoke access key

2.3.3.3. Action “Select data set”

After clicking the action link, the popup “Master data” opens for checking the consultant and client number, which are already pre-filled by the system.

Should the consultant and client number not be correct, a client can be selected using the button “Select from list”. A further popup “Master data” opens here in which, by clicking the client name, the consultant and client number are transferred into the first popup “Master data”. After clicking the button “Save” in the first popup “Master data”, this information is saved and displayed in the popup “Access key management (Token)” instead of the action link “Select data set”.

If the consultant and client number were not entered correctly during manual entry, a corresponding note is displayed.
In this case, the consultant and client number must be checked and corrected accordingly.

2.3.3.4. Revoke access key

Access keys (tokens) lose their validity after a defined period. The validity period depends on the type of token (short-term token or long-term token):

• Short-term token: 11 hours or after a user logout
• Long-term token: 2 years or after requesting a short-term token

For security reasons, the option has been implemented to also manually revoke access keys (tokens) that are still valid (active).
In the popup “Access key management (Token)” the action icon “Revoke access key” (icon “x”) is displayed on mouseover in the tile of the active token.

Popup Access key management (Token) - active tokens - Revoke access key

2.4. Module settings

In addition to the standard mandatory fields in brainX, further fields are required for the DATEV Buchungsdatenservice - depending on the respective module.
Standard mandatory fields are each marked with a red star in the edit view of a record and are absolutely required in order to be able to save a record.
There are both mandatory fields which are defined as such by the system, and fields which may have been defined as mandatory fields by a corresponding marking in the module management.

2.4.1. Module-specific mandatory fields

For the accounting records it generates, the Buchungsdatenservice requires the following information, which is also transferred to DATEV:

• General ledger account from the product line item
• Personal account from Contact/Organization/Vendor (Incoming Invoices)
• Document date (e.g. invoice date for invoices)
• Cost centre (optional)
• Posting document

The following information must be stored in the master data of brainX and is transferred to DATEV:

• Contacts module

  • Accounts receivable number
    Note: If the option “Assign accounts receivable numbers for contacts” is activated in the company information, the accounts receivable number is assigned automatically when no value is present and does not have to be maintained manually.
  • Contact no.
  • Invoice: Street
  • Invoice: City
  • Invoice: Postcode
  • Invoice: Country code
  • Tel. direct
  • Email

• Organizations module

  • Accounts receivable number
  • Organization no.
  • Main contact person
  • Invoice: Street
  • Invoice: City
  • Invoice: Postcode
  • Invoice: Country code
  • VAT ID
  • Telephone
  • Email
  • Bank accounts (of all specified bank accounts)
  • Bank name
    • IBAN
    • BIC
    • Sort code
    • Account number

• Vendors module (Incoming Invoices)

  • Accounts payable number
  • Vendor no.
  • Street
  • City
  • Postcode
  • Country code
  • Telephone
  • Email
  • Bank account (only one bank account can be created here in brainX, whereas in the Organizations module several can be created)
    • Bank name
    • IBAN
    • BIC
    • Sort code
    • Account number

2.5. Usage

In the list view of the modules Invoices, Incoming Invoices, Cancellations and Credits, selected records can be exported via actions.

2.5.1. Actions in list view

For the integration “DATEV Buchungsdatenservice” there are in principle two actions in the list view in the Billing modules:

• DATEV Buchungsdatenservice
• DATEV Buchungsdatenexport

2.5.1.1. DATEV Buchungsdatenservice

The action “DATEV Buchungsdatenservice” transfers data directly to the DATEV data centre. Before the transfer, the data is checked for correctness and, optionally, a preview of the accounting data to be transferred is displayed.
With “one click” the data can thus be transferred to DATEV and you receive a notification of the successful transfer.

Step 1 - Selecting the records

The records to be exported are selected in the list view in the corresponding module using a checkbox.

DATEV Buchungsdatenservice - Selection of records

Step 2 - Starting the export

After clicking the action “DATEV Buchungsdatenservice”, a popup with the following action buttons is displayed:

• Transfer now → the data is transferred to the DATEV data centre
• Show preview → preview of the records to be transferred
• Cancel → cancels the export process

DATEV Buchungsdatenservice - Popup before export

Step 2a (optional) - Show preview

After clicking the button “Show preview”, a preview (list view) of the records to be exported is displayed in a separate popup before the export.

DATEV Buchungsdatenservice - Popup Preview

Using the “magnifying glass” icon in the list view, the posting documents can, if necessary, be viewed once more.

DATEV Buchungsdatenservice - Popup File preview

Step 3 - Start export

After starting the export, the progress of the data transfer is displayed accordingly.

DATEV Buchungsdatenservice - Progress of data transfer

Step 4 - Transfer successful

After the transfer has been completed, confirmation is given that the data has been successfully transferred to the DATEV data centre.

DATEV Buchungsdatenservice - Note Transfer successful

Should the DATEV transfer not be able to be carried out successfully, this is displayed accordingly → see section Error messages.

Descriptions of the DATEV workstation

In the DATEV workstation, open the accounting for the desired client. You now go directly to the “Kanzlei - Rechnungswesen” view:

DATEV Unternehmen online - Overview

DATEV Unternehmen online - Kanzlei Rechnungswesen

Executing “Add client” is essential, because only in this way are the data transferred from brainX retrieved in “DATEV Rechnungswesen”:

DATEV Unternehmen online - Add client

Note on the status of the processing log:

DATEV Unternehmen online - Processing status

Via the batch processing you now find the master data and accounting data to be processed:

DATEV Unternehmen online - Batch processing

You can then view in the master data overview all transferred accounts receivable or accounts payable with the corresponding metadata stored from brainX:

DATEV Unternehmen online - Master data overview

Furthermore, all newly created accounting records transferred from brainX are listed in the posting overview. In the detail view you find all information on the actual posting, exactly as you previously defined it in brainX:

DATEV Unternehmen online - Posting overview

2.5.1.2. DATEV Buchungsdatenexport

The action “DATEV Buchungsdatenexport”, in contrast to the action DATEV Buchungsdatenservice, merely generates a ZIP file (compressed file), which can then be used in accounting software - or transmitted directly to the tax advisor.

2.5.2. Posting documents

In the Billing modules Invoices, Incoming Invoices, Cancellations and Credits, fields for posting documents are available:

• original posting document
• last posting document

2.5.2.1. Field “original posting document”

The field “original posting document” offers the possibility to link a document with the corresponding record. It is required to record the document that was sent to the customer.

2.5.2.2. Field “last posting document”

The field “last posting document” is a reference field to the respective most recently created posting document. This last posting document can, for example, be an invoice including reminder fees.

2.5.3. Error messages

Should field values be missing in one or more records that prevent a correct export, this is displayed in a popup. Both the records (directly clickable via link) and detailed error messages are displayed here.

DATEV Buchungsdatenservice - Popup Error message

2.5.4. Limitations

3. Deferred Income

Deferred income is an important instrument for ensuring a realistic presentation of a company’s assets and earnings situation. In doing so, expenses and income are accrued on a scheduled basis in order to ensure period-appropriate recording in the accounting. By taking future payments and services into account in the current balance sheet, shortfalls can be avoided and the current financial status can be presented precisely.

Put simply, there is a payment before the balance sheet date, i.e. before the transition into the new accounting period. The service is rendered by your company - at least in part - only in the following year, however. In this case one speaks of a proportional deferred income item (pRAP). This is part of the balance sheet and appears on the liabilities side. Without the deferred items, the balance sheet would be incomplete. Banks also use this procedure to record payments already received that only arise as income or expenses at a later point in time.

3.1. Activation

If the DATEV Buchungsdatenservice integration is used, the “Deferred Income” must be explicitly activated.

In the company information, in the settings item “DATEV Buchungsdatenservice”, there is the block “Deferred Income”. This block contains the following fields:

• Activate deferred income → toggle to activate deferred income
• Account number for accrual account → input field for the account number of the accrual account (in medium-sized companies usually account number 3900).
  The account number for the accrual account must contain exactly 4 digits!
• Account number for VAT → input field for the account number for VAT (in medium-sized companies usually account number 3800)
  The account number for VAT must contain exactly 4 digits!
• Minimum amount for accrual → input field for the minimum amount for the accrual (according to § 5 para. 5 sentence 2 EStG, a passive or active accrual item does not have to be formed if the individual expense or income does not exceed the amount of €800)

If the toggle in the field “Activate deferred income” is set to “on”, a note popup is displayed:

Popup Activation of Deferred Income

The note contains two links to the handbook that refer to the sections “Deferred Income” and “Bad debt loss and cancelled invoices”.

After clicking the button “Confirm”, deferred income is activated. A notification of the activation is now displayed.

Notification Activation of Deferred Income

In the sidebar of the notifications, the sections “Deferred Income” and “Bad debt loss and cancelled invoices” are again referred to by link.

Notifications sidebar - Activation of Deferred Income

3.2. Usage

The use of deferred income is explained below using an example, assuming the following conditions:

• Service period start: 08/12/2025
• Service period end: 07/12/2026
• Invoice amount: 14875.00 EUR (net total: 12500.00 EUR / VAT: 2375.00 EUR)
• Financial year: 01/01 - 31/12

If this invoice is now exported via the action “DATEV Buchungsdatenexport” in the list view of the Invoices module, the following popup is displayed:

Popup DATEV Buchungsdatenexport

After clicking the button “Show preview”, the popup “Preview” opens:

Preview of invoice “Server Maintenance”

The table in the popup “Preview” contains the following columns:

• Account → account number
• Invoice → title of the invoice
• Debit/Credit → display for debit (S) and credit (H)
• Contra account → account number of the contra account
• Cost centre → cost centre number
• Invoice amount → display of the invoice amount
• Actions
  • Action icon “magnifying glass” → opens the file preview of the invoice
  • Action icon “list” → opens the popup “Posting schedule”

The popup “Posting schedule” (for the 4th entry in the preview - invoice amount 11458.37 EUR) appears as follows:

Popup Posting schedule

The table in the popup “Posting schedule” contains the following columns:

• Point in time → point in time/date of the posting
• Amount → amount of the posting amount

3.3. Bad debt loss and cancelled invoices

In practice, it certainly happens that invoices receive the status “Bad debt loss” or “cancelled”.

Status “Bad debt loss”: Invoices receive the status “Bad debt loss” e.g. when a customer does not pay an invoice despite reminders and unsuccessful dunning procedures and the receivable must be written off as uncollectible.

Status “cancelled”: Invoices receive the status “cancelled” e.g. when the invoice is fundamentally erroneous (mandatory information missing/incorrect), the service was not rendered, the delivery was defective or did not take place, or when there is a subsequent price reduction.

After an invoice has received the status “Bad debt loss” or “cancelled” through the corresponding picklist value in the “Status” field, the notification “Deferred Income” is now displayed:

Note Deferred Income

In the sidebar of the notifications, it is pointed out that a recurring posting has already been transmitted to DATEV for this invoice. This must be manually stopped and reversed by your accountant!

Notifications sidebar - recurring posting already transmitted to DATEV

In the detail view of all invoices with the status “Bad debt loss” or “cancelled”, the note “For this invoice a recurring posting has already been transmitted to DATEV. This must be manually stopped and reversed by your accountant.” is displayed.

Detail view - Note manual correction

4. Practical examples

1 - Transfer complete accounting records to DATEV monthly

Initial situation: A company wants to minimise the effort for the tax advisor and transfer all accounting records including master data automatically and completely from brainX to DATEV - without manual post-processing in the tax firm.

Procedure: In the list view of the Invoices module, all records for the month that have not yet been posted are selected. Via the action DATEV Buchungsdatenservice, the preview is optionally checked first and then the direct transfer to the DATEV data centre is started. After a successful transfer, the records in brainX are automatically set to posted.

Result: The tax advisor receives complete, ready accounting records including accounts receivable/payable master data - without further manual input. The accounting effort is significantly reduced.

2 - Accrue annual subscription on a period-appropriate basis (Deferred Income)

Initial situation: A company issues an invoice in December for an annual subscription that only takes effect from January of the following year. The income is to be distributed to the correct period in a way that is correct for accounting purposes.

Procedure: Deferred income is activated in the settings. The invoice is recorded with the corresponding service period (start/end). When exporting via DATEV Buchungsdatenexport or DATEV Buchungsdatenservice, the amount is automatically split on a period-appropriate basis - the net amount posted to the accrual account, the VAT remitted separately.

Result: The balance sheet correctly reflects the actual economic situation. MRR, ARR and BWA are realistic key figures - without manual accounting interventions.

3 - Create new accounts receivable master data directly in DATEV

Initial situation: A company regularly gains new customers whose master data previously had to be entered manually in DATEV before an invoice could be posted.

Procedure: The master data of the organization (accounts receivable number, address, bank account, VAT ID etc.) is stored completely in brainX once. On the first export via the DATEV Buchungsdatenservice, the accounts receivable master data is automatically created in DATEV and, if necessary, updated on later exports.

Result: New customers no longer have to be recorded manually in DATEV. The master data is always up to date and consistent between brainX and DATEV.

4 - Correctly handle a cancelled invoice with deferred income

Initial situation: An invoice for which a recurring DATEV posting has already been transferred must be cancelled subsequently.

Procedure: The status of the invoice is set to cancelled in brainX. brainX then displays a note that a recurring posting has already been transmitted to DATEV for this invoice and that it must be manually stopped and reversed by the accountant. The accountant is informed via the notification sidebar.

Result: Duplicate reversals are avoided. The accountant receives all necessary information to carry out the correction in DATEV correctly.

5. Frequently asked questions

What is the difference between DATEV Buchungsdatenservice and DATEV Buchungsdatenexport?

The action DATEV Buchungsdatenservice transfers accounting records and master data directly and online to the DATEV data centre - including an optional preview before the transfer. The action DATEV Buchungsdatenexport merely generates a ZIP file that can be handed over separately to the tax advisor or used in accounting software. An active access key (token) is required for the direct transfer.

What happens to invoices after a successful export?

After a successful transfer to DATEV, all exported invoices in brainX are automatically set to posted. This prevents these records from being exported, edited or deleted again - audit compliance is thus ensured.

Can the DATEV Buchungsdatenservice create and update master data in DATEV?

Yes, in contrast to the DATEV Rechnungsdatenservice 1.0, the Buchungsdatenservice can actively create and update accounts receivable and accounts payable master data in DATEV. The prerequisite is that the relevant fields (accounts receivable/payable number, address, bank account etc.) are fully maintained in brainX.

When must deferred income be activated?

Deferred income must be activated when invoices are issued whose service period falls wholly or partly into a future billing period - e.g. for annual subscriptions or multi-year maintenance contracts. Activation is legally required (§ 250 para. 2 HGB). For questions on the tax classification, it is advisable to consult the tax advisor.

What must be observed for a cancelled invoice with an already transferred DATEV posting?

If an invoice is cancelled or set to Bad debt loss after a recurring posting has already been transferred to DATEV, the accountant must intervene manually - the recurring posting must be stopped and reversed in DATEV. In this case, brainX displays a corresponding note both in the detail view of the invoice and in the notification sidebar.

Must incoming invoices be recorded differently when the Buchungsdatenservice is active?

Yes, when the DATEV Buchungsdatenservice is active, the product block in incoming invoices is absolutely required. The quick-creation action Record incoming invoice is therefore no longer available - incoming invoices must be created via the normal create view.