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.

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) and is grouped into account classes. The chart becomes your individual account plan once you only use the accounts your business actually needs. A GmbH or UG is legally required to keep books regardless of revenue — see our guide on GmbH bookkeeping obligations.

SKR03 vs. SKR04 — the core difference

The key difference is the structuring principle:

• 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 sort 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, P&L — in that order.

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.

Can you switch chart of accounts?

Yes, but only at the start of a new business year. When you switch:

• Map all opening balances to the new accounts.
• Year-over-year comparability is lost or has to be reconstructed manually.
• Older bookings stay in their original SKR03 numbering. The retention periods still apply.

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.

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.

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

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. If your software supports SKR03/SKR04 cleanly — ideally with AI categorization — you skip memorizing accounts entirely.