accounting
SKR03
Also known as: Standardkontenrahmen 03, Chart of accounts 03
SKR03 is the standard chart of accounts (Standardkontenrahmen) most German freelancers and small businesses use for bookkeeping — a 4-digit numbering scheme that categorizes every transaction.
In 30 seconds
- What it is: A standardized list of ~1,500 ledger account numbers
- Format: 4 digits (e.g.,
4980) - Used by: Most DE freelancers, sole traders, partnerships
- Maintained by: DATEV
- Compare to: SKR04 (used by GmbH/AG corporations)
SKR03 structure
The chart organizes accounts into 9 ranges:
| Range | Purpose |
|---|---|
| 0xxx | Fixed assets (Anlagevermögen) |
| 1xxx | Current assets (Umlaufvermögen) — incl. bank, receivables |
| 2xxx | Equity, provisions, liabilities |
| 3xxx | Inventory, supplies |
| 4xxx | Operating expenses (most freelancer expenses live here) |
| 5xxx | (rarely used) |
| 6xxx | (rarely used) |
| 7xxx | (rarely used) |
| 8xxx | Revenue (Umsatzerlöse) |
| 9xxx | Reserved / closing accounts |
Why use SKR03 vs SKR04
- SKR03 is process-oriented (organizes by business function). Most freelancers, Einzelunternehmer, and GbR partnerships use it.
- SKR04 is balance-sheet-oriented (organizes to match the legal balance sheet structure). Required-style for GmbH and AG.
If you’re a Freiberufler or Einzelunternehmer in Germany, your tax advisor almost certainly uses SKR03.
Most-used SKR03 accounts for freelancers
4980Bürobedarf (office supplies)4673Reisekosten (travel)4920Telefon (phone)4906Werbe- und Reisekosten (advertising + travel)4380IT-Kosten / Software8400Umsatzerlöse 19% USt (revenue at 19% VAT)