Accounting software that explains itself. Double-entry, VAT return and cash-basis books without a cloud in between.
A journal you can audit, a bank import that learns, and a VAT return that goes to ELSTER without a browser detour.
German law applies. This page explains the German rules in English so you can judge whether PilotOS fits. The legally binding version of every page, price and term is the German one.
What the module covers
- Double-entry bookkeeping on SKR03 or SKR04, including opening balances, and SKR42 for associations.
- Cash-basis accounting (EÜR) for sole traders and small businesses under § 4(3) EStG — the form most German freelancers actually file.
- VAT return (Umsatzsteuer-Voranmeldung) monthly or quarterly, filed electronically through ELSTER.
- E-invoicing in ZUGFeRD and XRechnung, both directions.
- Bank import via CSV, MT940 and FinTS, with a history match that proposes the account for recurring payees instead of guessing every month.
An immutable journal, not a promise
Entries are not edited; they are reversed and re-booked. Every change is logged. A locked period stays locked. If the program ever finds a calculation error in an area, that area is blocked until the correction is installed — and the correction is listed publicly with scope and severity.
Handing over to the tax adviser
The handover is a file, not a login. The adviser receives the data in DATEV format (EXTF) and can work in their own environment. No seat licence for the accountant, no access to your machine.
The limit we state ourselves: the ELSTER submission is technically built, but the live connection to the production server is not yet released. Until then, filing runs via the adviser or the official portal.
Where it stops
PilotOS does not consolidate several legal entities into one group balance sheet, does not run production planning, and does not replace the audit software of an accounting firm. For a group structure, an ERP is the right tool — and we will tell you that before you buy, not after.
Questions about bookkeeping
Do I need SKR03 or SKR04?
Either works, and the choice is not final. Both chart of accounts lead to the same result; they differ in structure. Switching later is possible because the reclassification works on the existing history instead of rebuilding it.
Can my accountant work with the data?
Yes. The handover is a DATEV-format file (EXTF), so the adviser works in their own environment. No seat licence, no access to your machine, no second data entry.
What about the small-business VAT rule?
If you invoice without VAT under § 19 UStG, the program switches the VAT logic accordingly. The thresholds are €25,000 of turnover in the previous year and €100,000 in the current one.
Is the VAT return really filed electronically?
The ELSTER submission is technically built, but the live connection to the production server is not released yet. Until then, filing runs via your adviser or the official portal — we say so rather than showing a button that does not file.
What the handover to the accountant actually contains
An export is not a folder of PDFs. What an accountant needs is the journal in a format their software reads, with accounts, dates, amounts, tax codes and the document reference for every line — plus the master data that makes the accounts interpretable.
PilotOS hands over DATEV-format data (EXTF), so the adviser works in their own environment. No seat licence, no access to your machine, no second data entry. If the adviser wants to correct something, the correction comes back as a file and is imported, not typed in twice.
What it does not replace: the conversation. A file can be complete and still wrong — if a private expense sits in the business books, the export carries the mistake faithfully. Software makes bookkeeping traceable, not correct.
What happens at the end of the year
The year-end is where accounting programs usually show their age. Closing entries, depreciation, the balance sheet and the transfer into the next year have to line up with the journal that produced them — and they have to remain readable after the period is locked.
In PilotOS the closing runs from the same data: assets are depreciated from the register, the balance sheet is built from the accounts, and the opening entry for the new year is generated, not typed. Once the period is locked, corrections become reversals with a date — the history stays visible, which is exactly what an auditor expects.
What it does not do: consolidated statements across several legal entities. That stays with an ERP or with your accountant's software.