When exporting invoice requests (incoming invoices / accounts payable) to DATEV Unternehmen Online, import errors may occur if the journal entries are assigned posting keys (BU codes) from accounts receivable.
This guide explains why these codes are rejected by DATEV for incoming documents and which BU codes must be used instead.
Why are accounts receivable BU codes not permitted in accounts payable?
In accounting, the direction of the business transaction determines the tax logic and the automatic account to be used:
Incorrect tax direction (output tax vs. input tax): Accounts receivable codes are used to record output tax (own receivables/revenue, e.g. DATEV account 1776/3806). Supplier invoices, on the other hand, relate to input VAT (expenses/liabilities, e.g. DATEV account 1576/1406). From an accounting perspective, using a customer code would trigger a tax liability to the tax office rather than claiming an input VAT deduction.
Different VAT return codes: Customer codes determine the codes for services rendered in the advance VAT return (e.g. code 81, code 41). For supplier invoices, however, input VAT codes (e.g. code 66) or the purchase tax must be entered as the recipient of the service.
DATEV plausibility check: When importing via RDS 1.0, DATEV validates the combination of general ledger account (expense account) and tax code. If a revenue/VAT-only code is transmitted to an expense account or a supplier, the interface terminates with errors such as “The VAT code entered is not permitted in this context”.
Overview: Incompatible BU-codes vs. alternatives
The following table shows typical customer BU codes, the issues they cause with incoming invoices, and which codes can be used instead for document export. Please check this against the following with your tax adviser:
Incompatible BU code | Meaning | Why is it not permitted for supplier invoices? | Correct BU-Coce |
BU 1 | Exempt from VAT with input tax deduction (Section 4 of the German VAT Act (UStG)) | Post tax-exempt revenue; incoming invoices without VAT do not require a revenue code.
| No BU code (standard account without VAT) or BU 40 (cancel automatic processing) |
BU 2 | 7% VAT | Record 7 % VAT instead of 7 per cent deductible input VAT. | BU 8 (pre-tax 7%) |
BU 3 | 19% VAT | Record 19% VAT instead of 19% deductible input VAT. | BU 9 (pre-tax 19%) |
BU 10 / 11 | Tax-exempt intra-Community supply (Section 4(1b) of the German Value Added Tax Act (UStG)) / OSS | Applies to the export/sale of goods to the EU; requires a summary declaration (ZM) for proceeds. | BU 19 (Intra-Community supply: 19% VAT + 19% withholding tax) or BU 18 (7%) |
BU 12 / 13 | EU supply subject to domestic tax | Pure output control logic for revenue. | BU 9 / BU 8 (standard domestic input VAT) |
BU 44 | Overseas Electronic Services (OSS) | Posts to OSS revenue accounts; in purchasing, the reverse-charge mechanism applies instead. | BU 94 (Section 13b of the German Value Added Tax Act (UStG) – recipient of the supply, 19% VAT/withholding tax) |
BU 46 | Supply of goods or services under Section 13b of the German Value Added Tax Act (supplier) | Key point for the service provider (tax liability is passed on to the customer). In purchasing, you are the recipient of the service. | BU 94 (19% tax/VAT) or BU 91 (7% tax/VAT) for recipients of services |
BU 47 | Non-taxable supply (Section 18b of the Value Added Tax Act)
| Definition of net proceeds for outgoing invoices to foreign businesses. | BU 94 / 91 (reverse charge) or tax-exempt expenditure |
last updatet 21 October 2026