When you assign the account number to the Prepayment Account in Moss, we will automatically assign your deferred costs to this account at export to DATEV. We recognise that a transaction is a prepaid expense if the expense start and end dates are different to the invoice date.
You can export the original transaction in the transactions export flow, and you can manage the export of the releases and reconcile the account balance in the Prepaid Expenses Module under the Accounting tab.
In the prepaid expenses module, you can see all releases on one page. Here you can track how much prepayments have already been expensed (released) and how much expenses are still outstanding. The Monthly Releases page provides an overview of the last month. You can export all releases for the month to DATEV from this page.
For a better overview, you can always change the month in the quick filter above the table. The summary on the top of the page has the following information:
Prepayments balance increase - the sum of all entries debited to the Prepayment Account during the month. The actual transactions and invoices can be found on the Card Transactions page (filtered for prepaid expenses).
Prepayment releases - the sum of all entries credited to the Prepayment Account (recognised as expenses) during the month. The list of those entries is in the table below.
Net change - Prepayments balance increase minus the prepayment releases will give you the net change for the month. If you have a separate account for Moss prepayments, add the net change to the opening balance to get the closing balance of the Moss Prepayment Account.
The Journal Entries in DATEV have the following logic:
Initial transaction/invoice is recorded with two entries*
Purchase entry:
Dr. Prepayment Account
Cr. Moss Default Supplier / Supplier account
Payment entry (card transactions only):
Dr. Moss Default Supplier / Supplier account
Cr. Moss Balance account
Each release is recorded with one entry in the expense period
Dr. Expense Account
Cr. Prepayment Account
*Excluding VAT for simplicity, all deferred costs are net of VAT.
Why is account 70000 sometimes used in DATEV during export?
Note: We only apply these duplicate entries when using 4-digit account numbers!
When exporting expenses with prepaid expenses (aRAP) from Moss, it may occur that the Moss standard supplier appears in one of the booking lines. This is not an error but a technical necessity.
Background
In DATEV Unternehmen Online (DUO), the business partner account is a mandatory field. It is required to clearly assign bookings to a partner, such as a merchant or employee.
Even if Moss uses the actual supplier in the first booking line (e.g. Amazon with account 70123), there is no direct reference to the merchant in the second line when the expense is allocated over time. DUO still requires a business partner account. Therefore, Moss uses the Moss standard supplier as a neutral placeholder.
Example booking in DATEV
1. Purchase booking (e.g. payment via Moss card):
aRAP account to supplier (e.g. 70123)
2. Allocation of the expense to the correct expense period:
Expense account to Moss standard supplier (e.g. 70000)
This structure ensures that the export is technically valid via DUO and can be further processed in DATEV Rechnungswesen.
Practical notes
The Moss standard supplier can remain in DATEV. This is a valid and common method for such cases.
If desired, the account can later be replaced in DATEV Rechnungswesen by an alternative technical account or evaluated separately.
When analysing suppliers, please keep in mind that the second booking line is intentionally not assigned to the original merchant.