Guide to preparatory bookkeeping in DATEV Unternehmen online. Entering, categorising and allocating payments, and transferring data – with a monthly checklist.

Introduction

Preparatory bookkeeping encompasses everything you need to do to enable us to prepare your accounts: entering and sorting documents, reconciling accounts and resolving outstanding issues. This article guides you through the entire monthly process in DATEV Unternehmen Online (DUO) and links the individual steps to the in-depth articles on each topic.

First, a few clarifications, as there are often misunderstandings regarding preparatory bookkeeping:

‘Preparing’ does not mean posting entries yourself – you prepare the documents; we take care of posting them to the accounts. And it doesn’t take much effort if you work on it as you go along rather than leaving everything to pile up at the end of the month.

Nor do you need to wait until the end of the month. It’s best to enter documents as soon as you receive them, and to allocate payments on an ongoing basis. Not every single step needs to be perfect at the end – but the more thorough your preparatory work, the fewer queries there will be and the quicker your analysis will be available.

This article describes the process in the order in which it occurs in day-to-day practice and concludes with a monthly checklist. The overview summarises what DATEV Unternehmen Online comprises as a whole.

The basic principle: on an ongoing basis rather than at the end of the month

Preparatory bookkeeping works best as an ongoing process. If you enter every receipt immediately and allocate payments promptly, you’ll only need to carry out a quick check at the end of the month. If, on the other hand, you put everything off, you’ll end up searching for lost receipts and missing cash discount deadlines.

1. Entering receipts on an ongoing basis

   The starting point is receipt entry. Collect your receipts from all sources and upload them to DUO – paper receipts via the app, email invoices via the upload email, portal invoices via a connected tool, and e-invoices via the e-invoice inbox. Outgoing invoices that you create using Auftragswesen Next are automatically available anyway.

   Completeness is key: every business transaction requires a document. The article ‘Uploading Documents’ describes the various upload methods in detail and explains which is suitable for what.

   Keep an eye on cash discount deadlines. If you enter incoming invoices on an ongoing basis and pay them promptly, you won’t miss out on cash discount benefits. With a 2 per cent cash discount on an invoice for €5,000, that’s €100 which will no longer be deducted if the deadline is missed.

2. Categorising documents

   Every uploaded document is assigned a document type, and the recognised data is briefly checked. This categorisation ensures that the document appears in the correct list and can later be linked to the relevant payment.

   A document that has been categorised incorrectly is easily overlooked. The article ‘Categorising and finding documents’ explains how indexing works and how you can retrieve documents.

3. Special receipts – cash, credit card, entertainment

   Some types of receipt require more than just uploading.

   Cash transactions

   You record cash payments in the online cash book. There, you manage your till in accordance with GoBD requirements, from entry right through to the cash count report. Every cash receipt must be recorded promptly to ensure the till balance is correct.

   Credit card statements

   For credit cards, the collective statement alone is not sufficient. For each item, we need the individual receipt – that is, the invoice or receipt for each card payment. You upload these in the same way as other receipts; the statement itself is used for reconciliation.

   Entertainment expenses

   Entertainment expenses require specific details: the occasion, attendees and a signature. If these details are missing, the business expense deduction may be at risk. As a rule, you should supplement the restaurant receipt with a separate document containing the mandatory details.

   If a receipt is missing for an expense, or if the occasion and participants are not specified for entertainment expenses, the business expense deduction and input VAT deduction may be disallowed. Such omissions become a problem during a tax audit.

4. Accounts and payments

   To ensure that payments correspond to the receipts, your bank accounts are linked and transaction data is retrieved. You can prepare and authorise bank transfers directly from outstanding incoming invoices. The article ‘Linking bank accounts and making payments’ describes how to set up your bank accounts and the payment methods available.

   You then link the transactions to the receipts. DUO automatically matches many of these using the payment reference; you add the rest. You set the ‘Checked’ status as soon as a transaction is complete. The article ‘Linking receipts to payments’ covers payment allocation in detail.

5. Tracking down missing documents

   Before you close the month, check that there is a supporting document for every payment. Unchecked account transactions without an assigned document are the clearest indication of a missing invoice or receipt.

   Go through these outstanding transactions and upload the missing documents. Often, the invoice is still in your email inbox or on a portal. It’s worth carrying out this search at the end of the month, as it fills in precisely the gaps that would otherwise force us to make enquiries.

6. Month-end closing and handover to us

   Finally, carry out a quick check: have all documents been recorded and filed, all transactions retrieved and allocated, and all outstanding issues resolved? If so, your month is ready.

   A separate handover isn’t necessary. As we access the same database, we can see your documents and turnover straight away and start posting the entries. A quick message confirming that, from your perspective, the month is complete is sufficient.

   Monthly checklist

   • [ ] All receipts for the month uploaded (paper, email, portals, e-invoices)
   • [ ] Documents assigned to the correct document type; recognised data checked
   • [ ] Cash receipts entered in the cash book
   • [ ] Individual receipts for credit card payments uploaded
   • [ ] Entertainment expense receipts supplemented with the required details
   • [ ] Account transactions retrieved and updated
   • [ ] Due invoices paid, discount periods observed
   • [ ] Receipts allocated to transactions; completed transactions marked as ‘checked’
   • [ ] Unresolved transactions without receipts clarified; missing receipts re-uploaded

Common sources of error

• Leaving everything until the end of the month: If you put off sorting out receipts and allocations, you’ll lose receipts and cash discounts, and end up under time pressure. Working on a day-to-day basis spreads the workload and reduces it.
• Using a credit card only for collective billing: Without individual receipts, there is no proof for each item. We cannot post such payments correctly.
• Entertainment receipts lacking mandatory details: If the occasion and attendees are missing, the tax deduction is at risk. These details must be added immediately at the time of the entertainment.
• Unverified transactions ignored: Unchecked transactions without supporting documents remain as gaps. Ultimately, they lead to queries and delay the processing.
• Receipts not categorised: A receipt that has been uploaded but is incorrectly categorised or not categorised at all will not appear in the accounts. Quickly categorising it upon upload prevents this.

Your tasks and our tasks

Your tasks:

• Enter and categorise receipts on an ongoing basis
• Handle special receipts such as cash, credit card and hospitality expenses correctly
• Check your account, approve payments and assign them
• Track down missing receipts and carry out a quick check of the month’s records

Our tasks:

• Post the prepared receipts and transactions
• Preparing reports such as the business analysis and the list of open items
• Enquire specifically about any outstanding issues
• Advise you on the process where necessary

We’ll agree on an individual basis how much you prepare yourself. Some companies handle the entire process themselves, whilst with others we share the work. The process described is the basic framework we follow.

Frequently asked questions

Legal notice

This article provides an overview and is not a substitute for individual advice. The range of functions and menu navigation in DATEV Unternehmen online may change as a result of updates. The requirements for documents and records are governed by the applicable tax regulations.

If you have any questions about organising your monthly workflow or the division of tasks, please contact us directly.

Last updated: May 2026