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Glossary

Austrian standard chart of accounts (EKR)

In short

The Einheitskontenrahmen (EKR) is Austria's standard chart of accounts for financial bookkeeping: ten account classes from 0 to 9 that follow the structure of the balance sheet and the profit and loss account. The Chamber of Tax Advisors and Auditors (KSW) publishes it as KFS/BW 6.

· General information, not tax advice.

A chart of accounts is the general framework from which each business derives its own list of accounts. The Austrian EKR was first developed in 1947 and, according to the KSW, is used almost universally in Austria. The current version was adopted by the KSW's business administration committee in May 2017.

The first digit of an account number is its class: 0 fixed assets, 1 inventories, 2 other current assets and prepaid expenses, 3 provisions, liabilities and deferred income, 4 operating income, 5 cost of materials, 6 personnel expenses, 7 depreciation and other operating expenses, 8 financial income and expenses and income taxes, 9 equity and closing accounts.

The second digit is the account group, the third the account. A business may extend its own chart to four or more digits: EKR account 760 “office supplies and printed matter” can become account 7600.

The EKR is published by the professional body, not laid down by law; according to the Austrian Ministry of Finance (BMF), every business may use its own chart of accounts. The tax administration still refers to it: the E 1a schedule to the income tax return lists EKR ranges next to its fields, such as EKR 40–44 for revenue, and the BMF published an extended EKR for the SAF-T audit file.

In Saldek

Saldek sets up a chart of accounts for Austrian organisations whose account numbers are arranged by the EKR account classes. The same account numbers appear in the DATEV and BMD exports for your tax adviser.

Questions about this term

Do I have to use the EKR?

No. The EKR is published by the professional body, not laid down by law, and the BMF says every business may use its own chart. Because tax forms such as the E 1a schedule refer to EKR ranges, a chart close to the EKR makes the hand-over to your tax adviser easier.

What is the difference between a Kontenrahmen and a Kontenplan?

The Kontenrahmen is the general framework of classes, groups and model accounts. The Kontenplan is the list of accounts a business actually uses; it is derived from the framework and can be extended to four or more digits.

Does the EKR apply in Germany?

No. In Germany, DATEV's standard charts SKR 03 and SKR 04 are common. They also have ten classes but arrange the accounts differently.

Does the EKR matter for cash-basis accounting?

The EKR is meant for financial bookkeeping. Sole proprietors using cash-basis accounting (Einnahmen-Ausgaben-Rechnung) still report their figures in the fields of the E 1a schedule, which refer to EKR ranges.

Sources