DATEV posting batch (Buchungsstapel)

A DATEV posting batch (Buchungsstapel) is a package of posting records for one client and a specific period, imported into DATEV Rechnungswesen (accounting) and processed there. Other programs usually hand it over as a file in DATEV format with the identifier EXTF.

Explanation

In DATEV, postings are organized in batches. A batch belongs to one client, has a period and a label. If a batch comes from other software, it is imported through batch processing. A flag in the header record controls whether the postings are locked on import (Festschreibung, posting lock). According to DATEV, locking is the default. If the tax firm should be able to review and correct the batch first, the integration must deliberately set the flag to “no lock”. Locked postings can only be corrected through a Generalumkehr (DATEV reversal posting).

Each line of a posting batch is a posting record. Typical fields are turnover, debit/credit indicator, account, offsetting account, BU-Schlüssel (DATEV tax key), document date, document field 1 (for example the invoice number) and posting text. Which columns exist and how to fill them is defined by the DATEV format.

A batch holds at most 99,999 postings, and DATEV recommends one file per posting period. Document field 1 takes at most 36 characters. Allowed are digits, letters and the characters $ & % * + - /, so no spaces, umlauts or periods. The current format version of the posting batch is 13. The Buchungsdatenservice (DATEV posting data service) requires at least version 12.

Example from everyday integration work

An online retailer hands over the shop revenue every month. The integration collects all invoices and credit notes of the month and generates a posting batch from them: one line per invoice with amount, revenue account matching the tax rate, offsetting account for the payment method and invoice number in the document field. Credit notes appear as reversal postings. The tax firm imports the batch, reconciles it with incoming payments and then continues posting as usual.

Common errors

• Wrong start of the fiscal year in the header record: the document date contains only day and month, and DATEV derives the year from it
• The file's account length does not match the client
• Period instead of comma as decimal separator
• The same batch is imported twice
• The batch is locked on import although the tax firm still wants to review it
• A BU-Schlüssel that does not match the account functions, for example on an automatic account. DATEV then reports an error

How it differs from related terms

• DATEV format (EXTF): the file format in which a posting batch is handed over.
• Data mapping: defines how fields from the shop or ERP become the columns of the batch.
• Receipts: invoices as documents. They usually go separately to DATEV Unternehmen online and are matched to the postings.

Relevance to our services

We generate posting batches automatically from your systems and align accounts and tax keys with your tax firm beforehand: DATEV integration. Examples for individual systems: Shopify to DATEV.

Updated: 10/21/2026