DATEV Export for Charging Costs — How to Hand Everything to Your Tax Advisor

Why DATEV?

DATEV is the de facto standard for accounting software in Germany. Around 40,000 tax firms work with DATEV products such as DATEV Unternehmen online, DATEV Kanzlei-Rechnungswesen, and DATEV Mittelstand.

If your tax advisor uses DATEV (which is highly likely), the most efficient way to hand over data is a DATEV-compliant CSV file. No typing, no error risk, no extra effort.

The DATEV Format Explained

DATEV uses the so-called EXTF format (EXTF_Buchungsstapel.csv). The file consists of three parts:

1. Header Line: Contains metadata such as DATEV format version, consultant number, client number, fiscal year start, account length, and booking period.
2. Column Header: Defines the field names — over 100 possible columns in total, though only a few are mandatory.
3. Data Lines: The actual booking entries. Required fields are:

• Amount (in EUR)
• Debit/Credit indicator (S or H)
• Account (expense account)
• Counter account (creditor or debtor)
• Document date (DDMM)
• Booking text (description)

The format is strict: Even a single wrong separator in the header causes the entire import to be rejected.

Correct Account Assignment for Charging Costs

The correct account assignment depends on the chart of accounts used:

SKR 03 (Standard):

• Account 4530 — Ongoing vehicle operating costs
• Alternative: Account 4540 — Vehicle repairs (if charging electricity is booked as operating material)

SKR 04 (Balance Sheet):

• Account 6530 — Ongoing vehicle operating costs

The debit/credit logic for expense reimbursement:

• Charging costs as business expense: Debit to account 4530, Credit to bank/cash or clearing account
• Reimbursement by employer: The booking runs through the employee's clearing account

Common Problems with DATEV Import

The same problems keep appearing in DATEV community forums and among tax advisors:

• Header Errors: Wrong consultant or client number, wrong fiscal year, or missing mandatory fields in the header → entire import is rejected.
• Wrong Account Assignment: Charging costs booked to the wrong account → reports are distorted.
• Missing Tax Code: For VAT-liable charging sessions (public charging stations with invoice), the booking code for input tax is missing.
• No Business/Private Separation: All charging sessions in one batch without marking → tax advisor must sort manually.
• Date Format: DATEV expects DDMM (without year), but many exports deliver DD.MM.YYYY → import fails.

What LadeKosten Exports

The DATEV export in LadeKosten generates a fully compliant EXTF_Buchungsstapel.csv:

• Correct Header: All mandatory fields filled — consultant number and client number can be configured in the app settings.
• Correct Account Assignment: Automatic assignment to account 4530 (SKR 03) or 6530 (SKR 04), depending on settings.
• Business/Private Separated: Only business charging sessions are exported. Private charges are automatically filtered out.
• Complete Booking Text: Each line contains date, charging location, kWh, and vehicle license plate — so the tax advisor can immediately assign each receipt.
• Tax Code: For charging sessions with input tax deduction, the correct booking code is automatically set.

Step by Step: From Charging Session to DATEV Import

1. Record charging sessions: Enter manually or automatically via wallbox integration.
2. Mark business/private: Each charging session is labeled as business or private.
3. Select time period: In the export view, select the desired month or time period.
4. Create DATEV export: With one tap, the CSV file is generated.
5. Send to tax advisor: Send the file by email to the firm — or upload directly to DATEV Unternehmen online.
6. Import into DATEV: The tax advisor imports the booking batch — all bookings are automatically created.

What Is DATEV and Why Does It Matter?

DATEV eG is a cooperative based in Nuremberg and by far the largest software provider for tax advisors, auditors, and attorneys in Germany. Over 90% of all tax advisory firms in Germany use DATEV products — making DATEV the undisputed industry standard.

For you as a business owner or freelancer, this means: if you deliver data to your tax advisor in a DATEV-compatible format, you save both sides an enormous amount of work. Your tax advisor no longer needs to enter data manually but can import it directly into their system. This reduces errors, saves time, and lowers your accounting costs.

This is especially relevant for EV charging costs: unlike a single fuel receipt per week, electric charging generates dozens of micro-transactions. Without a standardized export format, handing data to your tax advisor quickly becomes a nightmare — for both you and the firm. A structured documentation as required by GoBD is nearly impossible to achieve without digital support.

DATEV Chart of Accounts for Charging Costs

Anyone dealing with DATEV will quickly encounter the so-called charts of accounts (Kontenrahmen). In Germany, two standard charts of accounts (SKR) are primarily used:

SKR 03 is the most widely used chart of accounts, employed by most small and medium-sized businesses as well as freelancers. Here, charging costs are booked to Account 4530 — Ongoing Vehicle Operating Costs. This account covers all regular operating costs of a vehicle: fuel, electricity, oil, car washes, and similar expenses. Alternatively, Account 4540 (Vehicle Repairs) may apply if charging electricity is classified as operating material — but that is the exception.

SKR 04 is predominantly used by companies required to prepare balance sheets. The equivalent of Account 4530 is Account 6530 — Ongoing Vehicle Operating Costs.

LadeKosten automatically detects which chart of accounts you have configured in the settings and assigns each charging session to the correct account. You don't need to worry about account assignment yourself — the app handles it for you. If you also enter your consultant and client numbers, the export header is immediately complete and your tax advisor can import the file without any follow-up questions.

By the way: if you're wondering whether an app is really necessary or whether Excel might suffice — the automatic account assignment is exactly where the difference shows. In Excel, you have to manually assign each booking to the correct account. With LadeKosten, it happens automatically.

Step by Step: How the Export Works in Detail

The DATEV export in LadeKosten is deliberately kept simple. In four steps, you have a finished export file:

Step 1: Select the Time Period

Open the export section in the app and select the desired time period. You can choose a single month, a quarter, or any custom date range. For most tax advisors, a monthly or quarterly export is recommended — it aligns with typical accounting intervals.

Step 2: Choose the Export Format

LadeKosten offers two formats:

• DATEV Export (EXTF): The native DATEV format. Your tax advisor can import the file directly into DATEV Kanzlei-Rechnungswesen or DATEV Unternehmen online. This is the recommended method.
• CSV Export: A simple CSV file with all charging sessions. Useful if your tax advisor doesn't use DATEV or you want to process the data in another way.

Step 3: Generate the Export

With one tap on "Create Export," the app generates the file. Behind the scenes, quite a lot happens: the app filters out private charging sessions, assigns the correct expense account to each business charging session, sets the correct tax code for VAT, formats the date in DATEV format (DDMM), and generates a complete EXTF header with your stored consultant and client data.

Step 4: Send to Your Tax Advisor or Import Directly

The finished file can be sent directly from the app via email, uploaded through a cloud solution (e.g., DATEV Unternehmen online), or saved locally for manual forwarding. Your tax advisor opens the file in DATEV, confirms the import — and all bookings are created. The entire process takes less than two minutes.

Frequently Asked Questions About the DATEV Export

Can I export monthly, quarterly, or annually?

Yes, you can freely choose the time period. Most users export monthly — this keeps the booking batches manageable and matches the rhythm of VAT advance returns. Quarterly exports are a good alternative if you have fewer charging sessions. Annual exports are also possible but can become unwieldy with many charging sessions.

What if I have multiple vehicles?

LadeKosten supports multiple vehicles. In the export, each charging session is assigned to the respective vehicle — the license plate appears in the booking text. You can either combine all vehicles in one export or export individual vehicles separately. Your tax advisor can immediately see in the booking text which charging session belongs to which vehicle.

Does my tax advisor need special software?

No — as long as your tax advisor uses DATEV (and over 90% of all firms in Germany do), they can import the export file directly. No additional software or interface is needed. If your tax advisor happens not to use DATEV, you can alternatively use the CSV export. The CSV file can be imported into virtually any accounting software.

How is VAT (input tax) handled?

For charging sessions at public charging stations, you typically receive an invoice with VAT shown. In this case, LadeKosten automatically sets the correct tax code (Buchungsschlüssel) in the DATEV export — e.g., tax code 9 for 19% input tax. Your tax advisor can see at a glance which bookings qualify for input tax deduction. For charging sessions at your own wallbox without a separate invoice, the tax code is omitted.

Is the export also relevant for the 2026 flat rate?

Yes. Even if you use the charging cost flat rate, you need complete documentation of your actual costs — whether as proof for the tax office or for comparing whether the flat rate or actual costs are more favorable. The DATEV export provides exactly this documentation.

Without DATEV Export: What Happens at the Tax Advisor's Office?

Imagine bringing your tax advisor a folder with 200 charging sessions at the end of the year — printed out, as an Excel spreadsheet, or worse still, as screenshots from charging apps. What happens then?

The manual process:

1. The firm has to review and check each individual charging session.
2. Date, amount, charging location, and vehicle are manually typed into DATEV.
3. Each booking must be assigned to the correct expense account.
4. The tax code for input tax must be set manually.
5. Business and private charging sessions must be separated manually.
6. For follow-up questions (illegible receipts, missing information), the firm has to contact you.

The result: Several hours of work, higher costs (tax advisors bill by the hour), and an increased risk of errors. A mistyped amount or a forgotten input tax deduction can cost you real money.

With the DATEV export from LadeKosten:

1. You send a single file via email.
2. Your tax advisor imports the file into DATEV — it takes under two minutes.
3. All bookings are correctly assigned, input tax is set, business and private are separated.
4. No follow-up questions, no errors, no extra effort.

The cost difference is significant: instead of 2–4 hours of processing time (at an hourly rate of EUR 80–150), only a few minutes are needed. This can easily save EUR 200–500 per year. So if you're wondering who benefits from a charging cost app — the answer is: anyone who wants to reduce their accounting costs.