SKR03 or SKR04 for GmbH and UG 2026: Which Chart of Accounts Is Right?

As soon as you set up your accounting software or sit down with your tax advisor, the question comes up: SKR03 or SKR04? Both charts of accounts come from DATEV and are the de facto standards in Germany. For a GmbH or UG, this isn't a matter of taste; it directly affects bookings, the annual accounts, and how everything maps to the §266 HGB balance sheet.

At a glance

• SKR04 is the standard for GmbH and UG. Its classes are ordered like the balance sheet and P&L under §266/§275 HGB, which saves translation work at year-end.
• SKR03 follows the operational flow (process-oriented) and is the typical choice for solo founders and EÜR filers.
• Both have the same functional scope: same accounts, only a different sort order and different numbers. Example: revenue at 19% VAT sits at 8400 in SKR03 and 4400 in SKR04.
• SKR04 is not a legal requirement. A GmbH may use SKR03; SKR04 is simply the practical norm with tax advisors, DATEV, and e-Bilanz.
• A switch only makes sense at the start of a new business year, with clean remapping of all opening balances.

What is a German chart of accounts?

A chart of accounts (Kontenrahmen) is a systematic list of every account you use in double-entry bookkeeping. Each account has a four-digit number (0000–9999), grouped into ten account classes (0–9). The general chart becomes your individual account plan (Kontenplan): the subset of accounts your business actually uses. The chart is the template; the plan is your concrete version of it.

A GmbH or UG is legally required to keep books regardless of revenue; see our guide on GmbH bookkeeping obligations. It runs full double-entry bookkeeping with a balance sheet and profit-and-loss statement, unlike solo founders, who often get by with the simpler income surplus calculation (EÜR). That's exactly why the choice of chart matters more for limited companies than for freelancers.

SKR03 vs. SKR04: the core difference

The key difference is the structuring principle: the order in which the accounts are sorted:

• SKR03, process-oriented (Prozessgliederungsprinzip): accounts follow the operational flow: fixed assets, materials, personnel, sales.
• SKR04, closing-oriented (Abschlussgliederungsprinzip): the class order maps directly to the balance sheet and P&L under §266 and §275 HGB.

Both have the same functional scope. The difference is the sort logic, and that logic saves a GmbH a lot of translation work when the annual accounts come due.

Account classes side by side

SKR03 (simplified):

• Class 0: Fixed assets
• Class 1: Financial accounts, bank, cash
• Class 2: Non-operating income and expenses
• Class 3: Goods received, inventory
• Class 4: Personnel and other expenses
• Class 5/6: Other operating expenses
• Class 8: Revenue
• Class 9: Carry-forward, statistical, closing accounts

SKR04 (simplified):

• Class 0/1: Fixed and current assets (Aktiva)
• Class 2: Equity and long-term liabilities (Passiva)
• Class 3: Short-term liabilities and provisions
• Class 4: Income
• Class 5/6/7: Expenses
• Class 8: Closing and result accounts

Look at SKR04 and you see the §266 HGB balance-sheet structure right away: assets, liabilities, then P&L, in that exact order. In SKR03, revenue sits right at the end (class 8), because in the operational flow the sale comes last.

Real account numbers side by side

The abstract difference becomes tangible with real accounts. The same transactions sit on different numbers in SKR03 and SKR04:

Two things stand out. First, some accounts are almost identical (cash and bank both live in the class-1 range, just with a different ending). Second, revenue and expenses are effectively swapped: in SKR03 revenue is class 8 and expenses class 4; in SKR04 it's the reverse (income class 4, expenses class 5–7). Copy bookings blindly from an SKR03 template into an SKR04 system and you quickly post to the wrong account. That's why it pays to pick the right chart from the start rather than converting later.

When SKR03, when SKR04?

The practice is clear:

• SKR03: solo founders, freelancers, small traders running an income surplus calculation (EÜR).
• SKR04: companies that produce a balance sheet: GmbH, UG, AG, holding companies.

For your GmbH or UG, SKR04 is the standard. Tax advisors and auditors default to SKR04 for limited companies. ELSTER and the e-Bilanz interface are also optimized for SKR04 structure, so the mapping to the official taxonomy positions runs without a detour. Important: SKR04 is recommended, not legally mandated. A GmbH that books with SKR03 for historical reasons breaks no rule; it just has a bit more mapping work at closing.

Can you switch chart of accounts?

Yes, but only at the start of a new business year. Switching mid-year violates the principle of consistency (§252 HGB) and makes the figures incomparable. When you switch:

• Map all opening balances cleanly to the new accounts.
• Year-over-year comparability is lost or has to be reconstructed manually.
• Older bookings stay in their original numbering. The retention periods still apply.
• Always coordinate the switch with your tax advisor; they work with the same accounts later.

Founders converting a sole proprietorship into a GmbH typically switch from SKR03 to SKR04. The same applies if you convert a UG into a GmbH, though usually no switch is needed there, since the UG already books as a limited company with SKR04.

Automating SKR-compliant bookings

Modern software means you don't memorize account numbers anymore. Norman maps every incoming invoice, every bank transaction, and every e-invoice to the correct SKR04 account automatically, AI-powered and GoBD-compliant. You see the mapping live, you can override it, and the system learns from your corrections.

Norman's AI bookkeeping handles:

• automatic SKR04 categorization for GmbH/UG (or SKR03 for self-employed)
• correct input VAT logic per account
• DATEV-format export for your tax advisor
• direct link to annual accounts and balance sheet

FAQ

Which chart of accounts is better for a GmbH: SKR03 or SKR04?

For a GmbH or UG, SKR04 is the practical default. Its classes are sorted like the balance sheet and P&L under §266/§275 HGB, which simplifies the annual accounts and the e-Bilanz. SKR03 works technically too, but it means more mapping work.

Is SKR04 legally required for a GmbH?

No. No law prescribes a specific DATEV chart of accounts. Only proper double-entry bookkeeping with a balance sheet and P&L is mandatory (§238 ff. HGB). SKR04 is the recommended, widely used norm, not a rule.

What's the difference between a chart of accounts and an account plan?

The chart of accounts (e.g. SKR04) is the complete, standardized list of every possible account. The account plan is your individual selection from it: only the accounts your business actually books.

How many digits does an SKR04 account have?

Four digits by default (e.g. 1800 for bank). For finer detail (several debtors and creditors, for instance), accounts can be extended to five, six, or more places. A consistent length across the whole business year is what matters.

Can I switch chart of accounts mid-year?

Better not to. A switch belongs at the start of a new business year, otherwise comparability suffers and the consistency principle under §252 HGB is broken. When switching, all opening balances have to be carried over to the new accounts.

Do tax advisors prefer SKR03 or SKR04?

It depends on the client: for limited companies (GmbH, UG) advisors mostly work with SKR04; for freelancers and small traders often with SKR03. What matters most is that company and advisor use the same chart.

Conclusion

For GmbH and UG in 2026, SKR04 is the right call. The §266 HGB structure saves work at year-end and is the default for tax advisors, DATEV interfaces, and e-Bilanz filings. SKR03 stays relevant for solo founders and EÜR filers. Neither is legally required; what matters is committing early so you don't have to convert later. If your software supports SKR03/SKR04 cleanly, ideally with AI categorization, you skip memorizing accounts entirely.