The SKR03 chart of accounts is the most widely used bookkeeping schema in Germany – and indispensable for car dealers. Whether used car trading with margin taxation, trade-ins, or standard vehicle sales: if you want to keep your accounting under control, you must know the relevant accounts in the SKR03. In this comprehensive guide, we explain the structure of the SKR03, show the most important accounts for the car trade in clear tables, and provide practical posting examples for typical business transactions in the automotive trade.
At a glance: The SKR03 (Standard Chart of Accounts 03) by DATEV organizes your business into ten account classes (0–9). For car dealers, the accounts for goods purchased (3200), margin taxation (8337), standard taxation (8400), and cash in transit (1360/1370) are particularly critical. With AutoPult Accounting, all postings are automatically assigned to the correct SKR03 account.
What is the SKR03? – Definition and background
SKR03 stands for Standard Chart of Accounts 03 and was developed by DATEV eG. It is one of the two most commonly used charts of accounts in Germany – alongside the SKR04. The SKR03 follows the so-called process classification principle: the accounts are organized according to the operational flow (purchasing, production, sales, finance).
For the car trade, the SKR03 is particularly relevant because the vast majority of tax advisors and DATEV interfaces are designed for this chart of accounts. Anyone running their bookkeeping with a dealer management system (DMS) and regularly exporting data to the tax advisor essentially cannot avoid the SKR03.
Why is the SKR03 so important for car dealers?
- Industry standard: Over 70% of German companies use the SKR03 – most tax advisors work with it
- DATEV compatibility: The DATEV export is typically based on SKR03 accounts
- Trade-specific accounts: Accounts like 8337 (margin taxation) and 3200 (goods purchased) are precisely tailored to dealer needs
- Audit security: A correctly maintained SKR03 significantly facilitates tax audits
- Software integration: Modern DMS solutions like AutoPult automatically map to SKR03 accounts
Structure of the SKR03: The 10 account classes (0–9)
The SKR03 chart of accounts is divided into ten account classes. Each class covers a specific area of bookkeeping. The four-digit account numbers derive from the respective class and further differentiation.
| Account class | Description | Relevance for car dealers |
|---|---|---|
| 0 | Fixed assets and capital accounts | Business equipment, company vehicles, real estate |
| 1 | Financial and private accounts | Bank, cash, cash in transit (1360/1370), clearing accounts |
| 2 | Accrual accounts | Prepaid/deferred items, VAT prepayments |
| 3 | Goods received accounts | Vehicle purchases (3200), spare parts, accessories |
| 4 | Operating expenses | Personnel, rent, advertising, insurance, vehicle costs |
| 5/6 | Other expenses | Depreciation, interest, miscellaneous costs |
| 7 | Finished goods inventory | Inventory changes (rarely used in the car trade) |
| 8 | Revenue accounts | Vehicle sales (8100–8400), margin taxation (8337) |
| 9 | Carryforward and statistical accounts | Balance carryforward, statistical purposes |
The 20 most important SKR03 accounts for the car trade
In the daily business of a car dealer, certain accounts play a central role. The following table lists the most important SKR03 accounts that you will regularly need as an automotive dealer.
| Account | Description | Use in the car trade |
|---|---|---|
| 0320 | Passenger cars (fixed assets) | Company vehicles, demo cars in fixed assets |
| 1200 | Bank | Business account – all receipts and payments |
| 1360 | Cash in transit | Transit accounts for payment routes (e.g., cash payment → bank) |
| 1370 | Cash in transit clearing | Counter position to cash in transit, intermediate account for online payments |
| 1400 | Trade receivables | Outstanding customer invoices for vehicle sales |
| 1576 | Input tax 19% | Deductible input tax on standard-taxed purchases |
| 1600 | Trade payables | Outstanding supplier invoices (e.g., vehicle purchases) |
| 1776 | VAT 19% | VAT owed on standard-taxed sales |
| 1800 | Private (sole proprietorship) | Private withdrawals and contributions by the owner |
| 3200 | Goods purchased | Purchase of trade goods (used and new vehicles) |
| 3300 | Goods purchased 7% input tax | Rare in the car trade, possibly for accessories at reduced rate |
| 3400 | Goods purchased EU without input tax | Vehicle purchases from EU countries (intra-community acquisition) |
| 4100 | Wages and salaries | Personnel costs for sales staff, workshop, administration |
| 4210 | Rent | Rent for showroom, workshop, office |
| 4600 | Advertising costs | Vehicle ads, online marketing, platform fees |
| 4900 | Other operating expenses | Catch-all account for various business costs |
| 8100 | Revenue 7% VAT | Rare in the car trade, e.g., certain services |
| 8200 | Revenue standard taxation | Vehicle sales with disclosed VAT |
| 8337 | Revenue margin taxation | Vehicle sales under Section 25a UStG |
| 8400 | Revenue 19% VAT | Standard revenue account for standard-taxed sales |
Account 8337: Margin taxation under Section 25a UStG
Account 8337 in the SKR03 is one of the most important accounts for the used car trade. It records all revenue that falls under margin taxation per Section 25a UStG. This means: VAT is not calculated on the full selling price but only on the trade margin (difference between purchase and selling price).
When is account 8337 used?
- Purchase of a used car from a private individual (no input tax deduction)
- Purchase from a small business owner (no VAT shown on the invoice)
- Purchase from within the EU from a dealer who also sells under margin taxation
- Sale of the vehicle without separate VAT disclosure on the invoice
The key point: on the sales invoice, no VAT may be separately disclosed under margin taxation. Instead, the note “Used goods / special scheme under Section 25a UStG” is added. The tax is included in the gross price and is internally calculated based on the trade margin. Further details on the posting technique can be found in our article posting margin taxation.
Calculation example: You purchase a used car for 8,000 EUR from a private individual and sell it for 10,500 EUR. The trade margin is 2,500 EUR. The VAT is calculated from the margin: 2,500 EUR / 1.19 x 0.19 = 399.16 EUR VAT. The net revenue on account 8337 is 10,100.84 EUR.
Account 8400: Standard taxation – the default revenue
Account 8400 (Revenue 19% VAT) is the standard revenue account in the SKR03 for all sales with regular VAT. It is used whenever a vehicle is not sold under margin taxation – i.e., when 19% VAT is separately disclosed on the invoice.
Typical cases for account 8400 in the car trade
- New car sales to end customers or commercial buyers
- Used car sales when the vehicle was purchased with input tax deduction (e.g., from an entrepreneur with VAT disclosure)
- Workshop services and repairs
- Spare parts and accessories sales
When posting to account 8400, the VAT is automatically recorded on account 1776 (VAT 19%). The buyer receives an invoice with separately disclosed VAT and can claim this as input tax, provided they are entitled to input tax deduction.
Account 3200: Goods purchased – Buying vehicles
Account 3200 (Goods purchased) is the central expense account for the purchase of trade goods – in the case of the car trade, for the purchase of vehicles. All vehicle purchases intended for resale are posted here.
The distinction by purchase situation is important:
| Purchase situation | Debit account | Input tax? | Margin taxation possible? |
|---|---|---|---|
| Purchase from private individual | 3200 | No | Yes |
| Purchase from entrepreneur with VAT disclosure | 3200 | Yes (account 1576) | No |
| EU purchase (intra-community) | 3400 | Reverse charge | Only with margin invoice |
| Third-country purchase (import) | 3200 | Import VAT | Yes (under conditions) |
Accounts 1360 and 1370: Posting cash in transit correctly
The cash in transit accounts 1360 and 1370 in the SKR03 are particularly important for car dealers because larger cash amounts are frequently moved in the automotive trade. Whenever money transfers from one payment route to another – for example, from the cash register to the bank or vice versa – a cash in transit account is needed.
Why cash in transit accounts?
Between the cash withdrawal from the register and the credit to the bank account, one to two business days often pass. Without a transit account, this amount would temporarily “disappear.” The cash in transit account bridges this time gap and ensures that the accounting is correct at all times.
Posting entry for cash deposit to bank:
- Step 1: Account 1360 (cash in transit) to 1000 (cash register) – money leaves the register
- Step 2: Account 1200 (bank) to 1360 (cash in transit) – money arrives at the bank
At the end, the cash in transit account must always be at zero. If it is not, there is a posting error or an open transaction.
Revenue accounts in detail: Accounts 8100–8400
The revenue accounts in the SKR03 begin in account class 8 and record all of the company’s sales. For the car trade, the following revenue accounts are particularly relevant:
| Account | Description | VAT rate | Typical use |
|---|---|---|---|
| 8100 | Revenue 7% VAT | 7% | Rare in the car trade (e.g., books, certain deliveries) |
| 8200 | Revenue 19% VAT | 19% | Standard-taxed vehicle and service sales |
| 8337 | Revenue margin taxation | Included in margin | Used car sales under Section 25a UStG |
| 8400 | Revenue 19% VAT | 19% | Standard revenue account, often used synonymously with 8200 |
| 8120 | Tax-exempt revenue Section 4 No. 1a UStG | 0% | Intra-community supply (vehicle export within EU) |
| 8150 | Tax-exempt revenue (non-EU) | 0% | Vehicle export to third countries |
Expense accounts for car dealers: 4100–4900
Account class 4 in the SKR03 covers all operating expenses. For a car trade business, these accounts are particularly relevant as they record ongoing operating costs – from personnel to advertising.
| Account | Description | Examples in the car trade |
|---|---|---|
| 4100 | Wages and salaries | Sales staff, workshop employees, administration |
| 4120 | Salaries | Salaried employees, managing director compensation |
| 4130 | Statutory social contributions | Employer’s share of social security |
| 4210 | Rent and utilities | Dealership premises, showroom, workshop |
| 4500 | Vehicle costs | Company vehicles, transfers, fuel costs |
| 4600 | Advertising costs | Mobile.de, AutoScout24, Google Ads, print ads |
| 4650 | Hospitality costs | Customer events, business dinners |
| 4900 | Other expenses | Software licenses, appraisals, inspection fees |
SKR03 vs. SKR04: The comparison for car dealers
In practice, the question frequently arises: SKR03 or SKR04? Both charts of accounts are provided by DATEV and are equally valid. The main difference lies in the classification logic and numbering.
| Feature | SKR03 | SKR04 |
|---|---|---|
| Classification principle | Process classification (by business flow) | Financial statement classification (by balance sheet and P&L) |
| Prevalence | Approx. 70% of companies | Approx. 30% of companies |
| Goods purchased | Account 3200 | Account 5200 |
| Revenue 19% | Account 8400 | Account 4400 |
| Margin taxation | Account 8337 | Account 4337 |
| Bank | Account 1200 | Account 1800 |
| Cash in transit | Account 1360 | Account 1460 |
| Advantage | Intuitive structure following business processes | Easier direct transition to balance sheet/P&L |
| Recommendation for the car trade | Preferred – industry standard | Possible, but less common |
Our recommendation: If you have not yet chosen a chart of accounts as a car dealer, go with the SKR03. Most tax advisors, industry software providers, and DATEV interfaces are designed for it. A later switch from SKR04 to SKR03 (or vice versa) is possible but laborious and should only occur at the turn of the fiscal year.
Practical examples: Posting entries for the car trade in the SKR03
Theory is important – but only the practical posting examples make the SKR03 tangible. Here we show typical business transactions in the car trade with the corresponding posting entries.
Example 1: Vehicle purchase from a private individual
A used car is purchased for 12,000 EUR from a private individual. Since no VAT is shown on the invoice, the purchase is made without input tax deduction. The vehicle qualifies for margin taxation.
| Posting entry | Debit | Credit | Amount |
|---|---|---|---|
| Goods purchased to bank | 3200 (goods purchased) | 1200 (bank) | 12,000.00 EUR |
No input tax is posted because the private individual does not disclose VAT. The vehicle is recorded as inventory.
Example 2: Sale with margin taxation (Section 25a UStG)
The vehicle purchased above is sold for 15,000 EUR to a private customer. Margin taxation applies.
| Posting entry | Debit | Credit | Amount |
|---|---|---|---|
| Bank to revenue margin tax. | 1200 (bank) | 8337 (revenue margin tax.) | 15,000.00 EUR |
Calculating the VAT from the margin:
- Selling price: 15,000.00 EUR
- Purchase price: 12,000.00 EUR
- Trade margin: 3,000.00 EUR
- VAT from the margin: 3,000 EUR / 1.19 x 0.19 = 478.99 EUR
- Gross profit before costs: 3,000.00 EUR – 478.99 EUR = 2,521.01 EUR
Example 3: Vehicle sale with standard taxation
A new vehicle is sold for 25,000 EUR net (29,750 EUR gross) to a commercial customer. The VAT is separately disclosed.
| Posting entry | Debit | Credit | Amount |
|---|---|---|---|
| Bank to revenue + VAT | 1200 (bank) | 8400 (revenue 19%) | 25,000.00 EUR |
| 1776 (VAT 19%) | 4,750.00 EUR |
Example 4: Trade-in of a used car
The trade-in is one of the most common and simultaneously most challenging transactions in car trade accounting. A customer purchases a vehicle for 20,000 EUR and trades in their old vehicle for 8,000 EUR. The remaining 12,000 EUR is paid by bank transfer.
| Transaction | Debit | Credit | Amount |
|---|---|---|---|
| Sale of new vehicle (revenue) | 1400 (receivables) | 8400 (revenue 19%) | 16,806.72 EUR |
| Sale of new vehicle (VAT) | 1776 (VAT 19%) | 3,193.28 EUR | |
| Purchase of used car | 3200 (goods purchased) | 1600 (payables) | 8,000.00 EUR |
| Offset trade-in | 1600 (payables) | 1400 (receivables) | 8,000.00 EUR |
| Remaining amount by transfer | 1200 (bank) | 1400 (receivables) | 12,000.00 EUR |
How AutoPult automatically maps to SKR03 accounts
Correct account mapping in the SKR03 requires expertise and care. This is exactly where AutoPult comes in: our dealer management system automatically assigns every business transaction to the correct SKR03 account – without manual posting.
How the automatic SKR03 mapping works
- Vehicle purchase recorded? → AutoPult automatically posts to 3200 (goods purchased) and recognizes whether input tax (1576) may be posted
- Margin taxation applicable? → The system checks the purchase type and posts the sale to 8337 instead of 8400 – including the correct margin calculation
- Trade-in? → AutoPult automatically generates all necessary posting entries (revenue, purchase, offset, remaining amount)
- Cash in transit? → Payment routes are correctly mapped via 1360/1370
- DATEV export: All postings are exported in DATEV-compatible format – your tax advisor can import the data directly
Time savings: Car dealers working with AutoPult save an average of 8–10 hours per month on accounting. The automatic SKR03 mapping eliminates manual posting errors and ensures your tax advisor always receives correct data. Explore AutoPult Accounting now.
Common mistakes in SKR03 posting for the car trade
Even experienced bookkeepers make mistakes in the car trade – especially with margin taxation and trade-ins. Here are the most common pitfalls:
- Mixing margin and standard taxation: A vehicle purchased with input tax deduction must not be sold under margin taxation – and vice versa
- Missing documentation for Section 25a UStG: Without documentation of the private purchase, the tax office will not recognize margin taxation
- Cash in transit account not balanced: Open balances on account 1360 indicate missing counter-postings
- Input tax posted on private purchase: No input tax may be claimed when purchasing from private individuals
- Wrong revenue accounts: Posting workshop revenue to the vehicle revenue account or vice versa distorts the BWA
Frequently Asked Questions (FAQ)
What is the difference between SKR03 and SKR04?
The SKR03 follows the process classification principle and organizes accounts by operational flow. The SKR04 follows the financial statement classification principle and is oriented toward the structure of the balance sheet and P&L. For the car trade, the SKR03 is the more common standard since most tax advisors and DATEV interfaces are designed for it.
Which SKR03 account do I use for used car sales?
That depends on the taxation method: for margin taxation under Section 25a UStG, post to account 8337. For standard taxation with disclosed VAT, post to account 8400 (revenue 19%). The choice depends on whether the vehicle was purchased with or without input tax deduction.
How do I post a trade-in in the SKR03?
The trade-in requires multiple posting entries: the sales revenue (8400 or 8337), the goods purchased for the traded-in vehicle (3200), the offset via receivables/payables (1400/1600), and the remaining amount via bank (1200). AutoPult generates these postings automatically.
Can I switch from SKR03 to SKR04?
Yes, a switch is possible but should only occur at the turn of the fiscal year. Your tax advisor must remap all accounts and adjust the opening balance accordingly. A switch during the current fiscal year is not recommended.
What does account 1360 (cash in transit) mean in the SKR03?
The cash in transit account 1360 bridges the period during which money is in transit between two accounts – for example, from the cash register to the bank. It must always be at zero at the end. Open balances indicate missing postings and should be clarified promptly.
Do I have to use the SKR03 as a car dealer?
No, there is no legal obligation to use a specific chart of accounts. However, the SKR03 is the industry standard in the German car trade and is supported by the vast majority of tax advisors and software solutions. We recommend the SKR03 for maximum compatibility.
Conclusion: Mastering the SKR03 in the car trade
The SKR03 chart of accounts is the foundation of proper bookkeeping in the car trade. From revenue accounts 8337 and 8400 through goods purchased on 3200 to cash in transit accounts 1360/1370 – knowing and correctly maintaining the most important accounts creates the basis for audit-proof accounting and meaningful business analyses.
In particular, margin taxation and trade-ins require care and expertise. With a specialized solution like AutoPult, you automate the SKR03 mapping and eliminate typical posting errors. This leaves more time for what counts: successful vehicle sales.
