Account Coding Agent
GL account, cost centre, tax code - automatically coded, with confidence score.
Assigns incoming invoices to the correct GL account (SKR03/04 or custom), cost centre and tax code. Checks input tax deduction, capitalisation requirements and accrual boundaries.
Score Dashboard
What This Agent Does
Account coding is the process that turns a document into a posting. Every invoice must be assigned to a GL account, a cost centre and a tax code. For standard cases this is deterministic - for borderline cases it requires interpretation of the service description.
The Decision Layer breaks account coding into ten decision steps. GL account assignment for standard accounts uses rule-based mapping via the chart of accounts. For ambiguous service descriptions, the AI Agent classifies. The tax code is determined per UStG - 19%, 7%, intra-community, reverse charge, exempt. Input tax deductibility, capitalisation requirements and accrual boundaries are checked automatically.
The result: standard codings run through automatically. The AI Agent rates its own confidence with a confidence score. Below the defined threshold, the item is routed to a clerk. The error rate for account codings drops - and with it the risk during tax audits.
Micro-Decision Table
GL account assignment (standard) Which GL account matches the service? Rules Engine Auditor
Rule-based assignment with clear chart of accounts (SKR03/04)
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
GL account assignment (interpretation) How should the service description be interpreted? AI Agent Auditor
LLM classification for ambiguous service descriptions
Decision Record
Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.
Challengeable by: Auditor
Cost centre assignment Which cost centre bears the cost? Rules Engine
Derived from purchase order or contract; AI suggestion when unassigned
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Profit centre assignment Which profit centre is responsible? Rules Engine
Derived from cost centre
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Determine tax code 19%, 7%, intra-community, reverse charge or exempt? Rules Engine Auditor
UStG rules applied deterministically
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Check input tax deduction Is input tax deductible per Paragraph 15 UStG? Rules Engine Auditor
Deterministic check of deduction prerequisites
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Check capitalisation requirement Must it be capitalised? Low-value asset or fixed asset? Rules Engine Auditor
Thresholds per HGB and EStG (above EUR 800 net)
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Check accrual boundary Is there a prepaid expense item? Rules Engine Auditor
HGB Paragraph 250 - service period vs. invoice date
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Confidence assessment How confident is the overall coding? AI Agent
LLM rates its own confidence across all decision steps
Decision Record
Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.
Routing decision Auto-post or clerk review? Rules Engine
Confidence threshold determines the routing path
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Decision Record and Right to Challenge
Every decision this agent makes or prepares is documented in a complete decision record. Affected parties (employees, suppliers, auditors) can review, understand, and challenge every individual decision.
Prerequisites
- ERP system with chart of accounts (SKR03/04 or custom)
- Cost centre structure and profit centre mapping
- Historical coding data for AI training (min. 12 months)
- Defined confidence thresholds for auto-posting
Governance Notes
GoBD relevance: high - incorrect coding leads directly to incorrect tax reporting. A frequent point of objection in tax audits. UStG rules for tax codes are deterministic and stored versioned in the rule engine. When legislation changes (e.g. tax rate change), a new rule version is deployed without altering existing postings. Paragraph 203 StGB relevant for client data.
§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.
Process Documentation Contribution
Infrastructure Contribution
The Account Coding Agent builds the central posting logic. The chart of accounts engine (rule versioning, tax code assignment, thresholds) is reused by the Credit Note Agent, Entertainment Expense Agent and all other agents that create journal entries. The confidence assessment becomes the standard pattern for all AI-assisted decisions in the Finance catalog.
Related Agents
Invoice Capture Agent
Read incoming invoices, verify mandatory fields, extract data - archived in GoBD-compliant format.
Three-Way Matching Agent
Purchase order, delivery note, invoice - automatically matched, discrepancies routed.
Payment Run Agent
Select due invoices, optimise early payment discounts, generate SEPA XML - with four-eyes approval.
Frequently Asked Questions
Does the agent work with our custom chart of accounts?
Yes. The agent works with SKR03, SKR04 or custom charts of accounts. The mapping is configured in the rule engine. Standard charts are ready immediately; custom charts are set up during the implementation project.
What happens with incorrect coding?
Every coding is tagged with a confidence score. Below the defined threshold, it is not auto-posted but routed to a clerk. Subsequent corrections are made GoBD-compliantly via reversal and re-posting - never by overwriting.
How does the agent handle tax audits?
The agent generates the procedural documentation automatically. For every posting it is traceable: which chart of accounts (version), which rule, which input, which result. This is not a retrospective report but technical proof of the decision-making process.
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