App Store, Google Play and Stripe.
One month close for DATEV.

AppKonto turns your payout reports into booking proposals, invoices to Apple and Google and the figures for the German VAT return.

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  • App StoreRevenue before commission€11,461.81
  • Google PlayRevenue before commission€2,613.24
  • StripeRevenue before commission€1,304.47

AppKontoOctober 2026

  • Contracting entity per storefront
  • Tax case per sale
  • Your booking rules

Sample data

  • Booking batchDATEV · EXTF · 730 bookings
  • RC
    Invoicesto Apple and Google · AK-2026-0012
  • VAT return and OSSKz 21 · 45 · 81 · OSS return
  • Bank reconciliationDifference €0.00

1 Read

By interface or upload

2 Assign

Tax case and account per line,

rule on record

3 Deliver

For your firm, DATEV and your bookkeeping

Reads from
  • App Store
  • Google Play
Delivers to
  • Office

October 2026 · Beispiel GmbH

Sample data

Month close, example
ChannelRevenue before commissionCommission and feesPayoutStatus
App StoreVendor 80036532€11,461.81€3,152.0027.5%€8,309.81Ready
Google PlayProfile 1234567890€2,613.24€391.9915.0%€2,221.25Ready
StripeAccount acct_demo0000000001€1,304.47€37.832.9%€1,266.64Ready
Total€15,379.52€3,581.82€11,797.70
Bank payment€11,797.70Difference €0.00

ChannelPayout

  • App StoreVendor 80036532
    €8,309.81
    Ready

    before commission €11,461.81 Commission €3,152.00 (27.5%)

  • Google PlayProfile 1234567890
    €2,221.25
    Ready

    before commission €2,613.24 Commission €391.99 (15.0%)

  • StripeAccount acct_demo0000000001
    €1,266.64
    Ready

    before commission €1,304.47 Commission €37.83 (2.9%)

  • Total
    €11,797.70

    before commission €15,379.52 Commission €3,581.82

  • Bank payment
    €11,797.70
    Difference €0.00

VAT

VAT return

Kz 21
€9,174.66
Kz 45
€1,356.40
Kz 81
€744.61
OSS return
€559.86
  • Apple Distribution International: reverse charge, Kz 21 and EC Sales List
  • Stripe sales by tax case, OSS from €10,000
  • Payout against bank: difference €0.00

Where every euro goes

One example month: three payouts, every line assigned to a tax case and an account.

App StoreRevenue before commission
€11,461.81
  • Kz 45 · Non-EU€1,356.40
  • Kz 21 · Reverse charge€6,953.41
  • Apple commission€3,152.00
Google PlayRevenue before commission
€2,613.24
  • Kz 21 · Reverse charge€2,221.25
  • Google commission€391.99
StripeRevenue before commission
€1,304.47
  • Kz 81 · Domestic€744.61
  • OSS€559.86

Result

Payout to your account€11,797.70Reconciled: difference €0.00
Commissions and fees€3,581.82Apple/Google: not booked (net method) · Stripe fee €37.83 booked
App StoreRevenue before commission€11,461.81
Google PlayRevenue before commission€2,613.24
StripeRevenue before commission€1,304.47
Kz 45 · Non-EU€1,356.40
Kz 21 · Reverse charge€9,174.66
Kz 81 · Domestic€744.61
OSS€559.86
Apple commission€3,152.00
Google commission€391.99
Payout to your accountReconciled: difference €0.00€11,797.70
Commissions and feesApple/Google: not booked (net method) · Stripe fee €37.83 booked€3,581.82
  • Apple Distribution International, Ireland: reverse charge, Kz 21 and EC Sales List.
  • Net method: you book the amount Apple and Google pay out. The commission taken by Apple and Google is not booked as an expense, the Stripe fee is booked as its own entry.
  • Stripe sales to EU consumers above €10,000: reported under the OSS scheme, not a VAT return field.
Show as table
Money flow in the example month October 2026
FromToAmount
App StoreApple commission€3,152.00
App StoreKz 45 · Non-EU€1,356.40
App StoreKz 21 · Reverse charge€6,953.41
Google PlayGoogle commission€391.99
Google PlayKz 21 · Reverse charge€2,221.25
StripeKz 81 · Domestic€744.61
StripeOSS€559.86
Apple commissionCommissions and fees€3,152.00
Google commissionCommissions and fees€391.99
Kz 45 · Non-EUPayout to your account€1,356.40
Kz 21 · Reverse chargePayout to your account€9,174.66
Kz 81 · DomesticCommissions and fees (Stripe fee)€37.83
Kz 81 · DomesticPayout to your account€706.78
OSSPayout to your account€559.86

The month close in four steps

Import, check, approve, export: this is how a month runs in AppKonto. The excerpts below show the interface with sample data of Beispiel GmbH.

  1. Import

    Connect App Store Connect, Google Play and Stripe, or upload the reports as files. Every original file is archived unchanged with SHA-256.

    SourcesSample data
    App Store ConnectAPI key with Finance role
    4 min agoConnected
    Google PlayCloud Storage bucket
    4 min agoConnected
    StripeRestricted key, read only
    6 min agoConnected
    Files: Financial Report ZZ and Z1, Payments CSV, Earnings ZIP
  2. Check

    AppKonto assigns every line to an Apple or Google entity or a tax case, converts to euro and collects everything that is still missing in one list.

    Open items (2)Sample data
    StripeUpload fee invoice
    Open
    StripeVAT ID not verified, sale on hold
    Review
    App StoreNo open items
    Done
  3. Approve

    Approval is per channel. Your tax advisor can review and approve too. The month takes the status of the channel that is furthest behind.

    October 2026Sample data
    App Store
    Approved
    Google Play
    Ready
    Stripe
    Incomplete
    Month status: Incomplete. Stripe is waiting for a VAT ID to be verified. The other channels can be approved.
  4. Export

    One download per month: separate DATEV batches for App Store, Google Play, Stripe revenue and Stripe payments, plus all documents.

    Month exportSample data
    Batch App StoreEXTF, 214 bookings
    SHA-256
    Batch Google PlayEXTF, 87 bookings
    SHA-256
    Batch Stripe revenueEXTF, 391 bookings
    SHA-256
    Batch Stripe paymentsEXTF, 38 bookings
    SHA-256
    DocumentsZIP with 4 PDFs and index
    SHA-256

Three channels, one logic

AppKonto reads the reports each channel already provides and applies the German tax case to every line. Details are on the channel pages.

Sources, data and results per channel
ChannelWhat AppKonto readsWhat it produces
App StoreFinancial Reports (ZZ, Z1, Payments CSV) by upload or via the App Store Connect APIInvoice to Apple Distribution International (Kz 21, EC Sales List), self-billing documents for Apple entities outside the EU (Kz 45), bookings by the net method
Google PlayEarnings reports (ZIP and CSV) from the Cloud Storage bucket of your Play account, or by uploadDocument to Google Commerce Ltd (Kz 21, EC Sales List), bookings per country, reconciliation with the payout
StripeBalance transactions, invoices, credit notes, refunds, disputes and payouts through a key that can only readTax case per sale (domestic, OSS, reverse charge, third country), two DATEV batches, archived invoice PDFs

AppKonto writes the invoice to Apple

Apple and Google do not issue you a German invoice for your revenue. You supply the platform, not the other way round. So you issue Apple Distribution International and Google Commerce Ltd in Ireland an invoice without VAT that refers to the reverse charge.

Apple pays out even without your invoice. You still have to issue and keep it, as a rule by the 15th of the following month. AppKonto creates the document from the report, numbers it without gaps and locks it after approval. For Apple entities outside the EU it creates a self-billing document.

  • Invoice number AK-2026-0012 from a gap-free sequence
  • Both VAT IDs and the reverse-charge notice
  • Period of supply, country breakdown, rate and rate source
  • Corrections only by reversal, never by overwriting

Invoice AK-2026-0012

Sample data

Reverse charge, tax due from the recipient

Issuer
Beispiel GmbH, Musterstraße 1, 80331 München
Recipient
Apple Distribution International Ltd, Cork, Ireland, VAT ID IE9700053D
Period of supply
27 Sep 2026 to 31 Oct 2026, App Store
Net amount
€6,953.41
VAT
Reverse charge, tax due from the recipient
  • Mandatory notice: the recipient owes the VAT. The invoice shows none.
  • Apple's VAT ID is on the document and fills the EC Sales List.
  • The period of supply follows Apple's fiscal month, not the calendar month.

Rules, export targets and AI agents

Booking rules

You or your firm decide which account and cost centre a booking goes to. Before saving, the tester shows which bookings change.

RuleIf the Stripe metadata app reads wetterfrosch or the App Store SKU is wetterfrosch.pro, then cost centre 100.

2 bookings change their cost centre

Rules for firms

DATEV and other programs

Your firm imports DATEV files like any other booking batch. sevDesk and Lexware Office receive approved bookings directly.

  • Office

There is no DATEV online interface yet.

All export targets in detail

AI agents and MCP server

AppKonto includes an MCP server. An agent with an access token reads months and explains bookings, a person has to approve.

YouWhy is booking 4711 on account 8336?
Agentexplain_booking: Apple Distribution International, rule “Standard Apple EU” version 3, Kz 21 and EC Sales List. Source: Apple FR FM10/2026, SHA-256 3f2a91c4…, rate from the monthly series.

For tax advisors and firms

Your clients with app revenue send you DATEV files you can import at first try. For every line you see the source, rule, tax rate and exchange rate. Disputed treatments are profile options with a default value that you approve once.

EXTF booking batch, excerpt · October 2026

Sample data

Excerpt from the DATEV booking batch, example
AmountD/CAccountContra accountBUDocument field 1
6953,41S101008336–AK-2026-10-ADI
892,15S101108338–AK-2026-10-AINC
464,25S101118338–AK-2026-10-ACAN
2221,25S102008336–AK-2026-10-GCL

Document field 1Amount

  • AK-2026-10-ADI
    6953,41

    S Account 10100 → 8336 BU –

  • AK-2026-10-AINC
    892,15

    S Account 10110 → 8338 BU –

  • AK-2026-10-ACAN
    464,25

    S Account 10111 → 8338 BU –

  • AK-2026-10-GCL
    2221,25

    S Account 10200 → 8336 BU –

8336 is an automatic account, so BU stays empty. DATEV derives Kz 21 from the account.

Pricing by monthly revenue

You pay per company and month. The plan follows the monthly revenue: the App Store and Google Play payouts after their commission plus the Stripe net sales. Try for 14 days, a payment method is required. Cancel monthly in the customer portal.

Example month, calculator and all rules

Monthly revenueup to €5,000€49 per month, net
Monthly revenueup to €25,000€99 per month, net
Monthly revenueover €25,000€199 per month, net

Frequently asked questions

What is the net method?

You book as revenue the amount Apple or Google pays out to you, that is, after the commission. The commission is not a separate supply and is not booked as a purchase with reverse charge. AppKonto uses this method by default, with the automatic accounts 8336 (SKR03) and 4336 (SKR04). A gross presentation is an option for the firm.

Why do I have to write Apple an invoice?

Your service to Apple Distribution International in Ireland is a service to a business in the EU. German VAT law requires an invoice for it, as a rule by the 15th of the following month. Apple pays even without that invoice. It carries no VAT but refers to the reverse charge.

What applies to sales through my own website?

There you are the seller. AppKonto determines the tax case for every Stripe sale: domestic, EU consumer, OSS, reverse charge, third country, Managed Payments or small business. The threshold for EU sales to consumers is €10,000 per year. AppKonto tracks it and switches to the OSS scheme from then on.

Does AppKonto work for small businesses (Kleinunternehmer)?

Yes. The net method also suits small businesses, and Stripe sales get the small-business tax case. Whether § 19 UStG applies to you is for you and your tax advisor to decide and enter in the company profile.

Which reports do I need?

For the App Store the monthly Financial Report (ZZ or Z1) and the Payments CSV, for Google Play the monthly earnings report, for Stripe a key with read access. Apple and Google can be connected by API or uploaded as files.

Can my tax advisor work in it directly?

Yes. You invite your firm to the company as an advisor. It reviews, approves and exports the DATEV files without needing a new portal. Firms can also maintain booking rules.

How is data archived?

Original reports are stored byte-identical with SHA-256. Approved documents and exports are immutable, corrections go through reversal, and an audit log records every change. AppKonto is designed around GoBD; there is no certificate for it.

Where is my data?

The application runs in an EU region. This website itself sets no tracking cookies and loads no analytics.

Who builds AppKonto

AppKonto is a product of Bytes & Pixels GmbH, an owner-managed AI consultancy founded in 2019 in Munich. The managing director is Benjamin Bachhuber. Address and contact are in the imprint. Tax treatment follows documented sources and can be configured for your tax advisor.

Try the month close with your own reports

Connect App Store Connect, Google Play and Stripe, or upload the reports as files. Try 14 days, then from €49 net per month. Sign up and we will write to you as soon as your access is ready.

Demo for firms

Tell us how many clients with app revenue you look after. We take you through a real month close.