Setup
Once your credit cards are active, you can define both the credit card ledger account and the clearing (transit) account for the export.
Setting: Creditor-Based Posting of Credit Card Transactions
With this option, credit card expenses in the export are treated as creditor-based entries. In DATEV, the expenses are recorded through the creditor account of the respective business partner. The subsequent credit card charge is posted against the credit card account, before the settlement is made through the clearing account.
Comparison: Standard vs. Creditor-Based Posting
Aspect | Standard Posting (direct) | Creditor-Based Posting |
Posting logic | Expense → Credit Card Account | Creditor → Expense → Creditor → Credit Card Account → Credit Card Account → Clearing |
Transparency | Credit card balances visible, no open items per supplier | Open items per creditor and clear reconciliation of the credit card |
Bank reconciliation | Credit Card ↔ Clearing ↔ Bank | Credit Card ↔ Clearing ↔ Bank |
DATEV compatibility | Works with or without DATEV Buchungsdatenservice | Only compatible with DATEV Buchungsdatenservice |
Manual effort | Fewer steps, but no open items to track | More steps, but better supplier-level transparency |
Example Postings Compared
A) Standard Posting (direct)
Example: A hotel stay was paid using the Candis credit card (1,000 EUR incl. VAT 19%).
Posting the expense
Debit (Expense account, e.g. 4660 Travel expenses hotel, 19% VAT): 1,000.00 €
Credit (Credit Card account, e.g. 1360): 1,000.00 €
The transaction is booked directly against the credit card account, without involving a creditor.
1. Settlement of the credit card via clearing
Debit (Credit Card account, e.g. 1360): 1,000.00 €
Credit (Clearing account, e.g. 1590): 1,000.00 €
2. Bank debit
Debit (Bank account, e.g. 1200): 1,000.00 €
Credit (Clearing account, e.g. 1590): 1,000.00 €
No open items arise at the supplier level; only the credit card account is used.
B) Creditor-Based Posting
Example: The same hotel stay (1,000 EUR incl. VAT 19%) is posted creditor-based.
1. Incoming invoice (exported from Candis)
Debit (Expense account, e.g. 4660 Travel expenses hotel, 19% VAT): 1,000.00 €
Credit (Creditor Hotel XY): 1,000.00 €
An open item is created at the creditor “Hotel XY”.
1. Credit card charge
Debit (Creditor Hotel XY): 1,000.00 €
Credit (Credit Card account, e.g. 1360): 1,000.00 €
The open item at the creditor is cleared; the credit card account increases.
1. Settlement of the credit card via clearing
Debit (Credit Card account, e.g. 1360): 1,000.00 €
Credit (Clearing account, e.g. 1590): 1,000.00 €
2. Bank debit
Debit (Bank account, e.g. 1200): 1,000.00 €
Credit (Clearing account, e.g. 1590): 1,000.00 €
Open items at the supplier are tracked, while the credit card charge is transparently cleared through the clearing account and the bank.