accounting
EXTF
Also known as: DATEV EXTF, DATEV Export-Format, Buchungsstapel
EXTF (Export-Format) is DATEV's standardized CSV format for moving bookkeeping data — invoices, expenses, journal entries, and chart-of-account postings — between accounting software and tax advisors.
In 30 seconds
- Format: Semicolon-delimited CSV with strict column order
- First row: Header line with magic string
EXTF+ format version + DATEV consultant/client number - Encoding: Windows-1252 (not UTF-8 — common gotcha)
- Use case: Send your bookkeeping to a Steuerberater
- Imported by: DATEV Rechnungswesen, Unternehmen Online
Why EXTF matters
Every German tax advisor using DATEV expects EXTF files. If your accounting tool exports clean EXTF, importing your books takes seconds. If it doesn’t, your tax advisor types figures by hand from PDFs — at €50–€90 per hour.
What an EXTF file contains
Each row is a Buchungssatz (journal entry) with these key columns:
| Column | Meaning |
|---|---|
| Umsatz | Amount |
| Soll/Haben-Kennzeichen | Debit (S) or credit (H) |
| Konto | Sachkonto being posted |
| Gegenkonto | Counter account (often 1200 = bank) |
| BU-Schlüssel | VAT key (e.g., 9 = 19%, 8 = 7%) |
| Belegdatum | Document date |
| Buchungstext | Description |
Common EXTF gotchas
- Encoding: Saving as UTF-8 instead of Windows-1252 corrupts umlauts (ä → ä).
- Decimal separator: Must be a comma, not a dot.
- Date format: TTMM (e.g.,
0512for May 5) without year — the period is in the header. - Header line: Must start with
EXTF;plus exact format ID and consultant/client numbers. - VAT key (BU-Schlüssel): Must match the chart of accounts (different keys for SKR03 vs SKR04).
KontoMatch handles all of this automatically — clean EXTF out, no manual fixes.