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Verifying the datasets against the official DATEV charts

The SKR03/SKR04 datasets in this package claim to match the official DATEV charts. scripts/verify-datev.mjs makes that claim testable: it parses the official DATEV chart PDFs and checks every account in src/data/skr03.json and src/data/skr04.json against them.

Use it whenever the datasets change, and — most importantly — when a new chart year is published, to find every account whose number, reservation status, or designation changed.

1. Download the charts from DATEV

DATEV publishes the chart PDFs publicly:

Chart Document DATEV Art.-Nr.
SKR 03 "DATEV-Kontenrahmen Standardkontenrahmen – Prozessgliederungsprinzip (SKR 03)" 11174
SKR 04 "DATEV-Kontenrahmen Standardkontenrahmen – Abschlussgliederungsprinzip (SKR 04)" 11175

Find them via datev.de (search for "Kontenrahmen SKR 03" / "SKR 04" or the Art.-Nr.) and download the PDF for the year you want to verify against. Save both files into a datev/ folder in the repository root, e.g.:

datev/skr03-2026.pdf
datev/skr04-2026.pdf

Never commit these PDFs. They are DATEV's copyrighted documents ("Eigenformular, Nachdruck – auch auszugsweise – nicht gestattet") and must stay out of the repository. The datev/ folder is gitignored for that reason. This is also why CI cannot run this check — it is a local, deterministic end-to-end test.

2. Run the verification

npm ci
npm run verify:datev -- datev/skr03-2026.pdf datev/skr04-2026.pdf

Exit code 0 means both datasets are fully consistent with the charts. A clean run looks like:

SKR03: chart has 2149 named + 1214 reserved accounts; dataset 286 accounts, 286 verified, 0 findings
SKR04: chart has 2329 named + 1451 reserved accounts; dataset 222 accounts, 222 verified, 0 findings

For every dataset account the script checks that:

  1. the account number exists as a named account in the chart,
  2. the number is not marked R (reserved) in the chart, and
  3. the dataset designation matches the chart designation (whitespace-, hyphenation- and footnote-normalized, case-insensitive).

It does not verify the enriched metadata (typ, gruppe, ust_relevant, steuerschluessel, MCC suggestions) — the chart PDFs do not carry that information in machine-checkable form. Structural rules for those fields live in tests/data_integrity.test.ts.

3. Upgrading to a new chart year

  1. Download the new year's PDFs (see above) into datev/.
  2. Run the script against them. Every finding is an account whose number was freed/reserved or whose designation changed in the new year.
  3. Update src/data/skr03.json / src/data/skr04.json accordingly (designations must be copied verbatim from the chart), and review the enriched metadata of every changed account by hand.
  4. Bump meta.version, meta.source, and meta.last_updated in both data files.
  5. Re-run the script until it is clean, then run npm test.

How the parser works (maintenance notes)

The chart PDFs are two-column pages; each half-page column is sidebar | function code | account number | designation. The parser (scripts/verify-datev.mjs, using the mupdf WASM bindings as a dev dependency) reconstructs words with x/y positions and applies the chart's layout grammar:

  • Per-page calibration: the left number column x is the mode of all 4-digit token positions in a fixed band; the right column sits a constant offset (HALF_OFFSET) to its right. Pages with fewer than 10 number tokens (title, legend, footnotes) are skipped.
  • Zones: only words within ZONE_WIDTH right of a number column belong to that column's entries; this excludes the neighbouring sidebar.
  • Entries: a line starting with a 4-digit number (optionally prefixed by a DATEV function code such as AM, AV, F, K, R, S) starts an account; following lines in the zone are designation continuations. R-rows without text are reserved numbers; -NN tokens extend an entry to a number range (e.g. 3300 -09).
  • Headings: bold lines that neither start an entry nor continue a bold entry are section headings and end the current entry. (DATEV prints main accounts bold too, so boldness alone does not identify a heading.)
  • Cleanup: footnote markers (Rücklagen17)) are stripped and hyphenated line wraps (gegen- + über) are rejoined.

If DATEV changes the page geometry in a future year, re-derive the constants at the top of the script (they are documented inline) by dumping word positions for one page.