Sachkonto
Also known as: Ledger account, G/L account, General ledger account
A Sachkonto is a numbered ledger account in German accounting used to classify business transactions — for example office supplies, travel expenses, or revenue.
In 30 seconds
- What it is: A numbered account that categorizes a transaction
- Format: 4 digits (SKR03) or 4 digits (SKR04)
- Example:
4980= Office supplies (SKR03) - Used in: DATEV, lexoffice, sevdesk, every German bookkeeping tool
How Sachkonten work
Every business transaction in German bookkeeping needs to be assigned a Sachkonto so the tax advisor knows what kind of expense or revenue it is. A coffee receipt might go to 4980 Bürobedarf. A train ticket to 4673 Reisekosten.
The numbering is not random — it follows a standard chart of accounts (Standardkontenrahmen). The two most common are:
- SKR03 — for small businesses and freelancers
- SKR04 — for corporations (GmbH, AG)
Why Sachkonten matter
Tax advisors and the Finanzamt rely on the Sachkonto to interpret your books. Wrong Sachkonto → wrong VAT rate → wrong P&L → potential audit issue. Most modern bookkeeping software (including KontoMatch) auto-suggests the right Sachkonto based on the receipt content.
Common SKR03 Sachkonten
| Sachkonto | Description |
|---|---|
| 4980 | Office supplies (Bürobedarf) |
| 4673 | Travel expenses (Reisekosten) |
| 4920 | Phone & internet (Telefon, Internet) |
| 8400 | Standard revenue (Umsatzerlöse 19% USt) |
| 1200 | Bank account |