In this article
Key takeaways
- Separate a recurring contract from a repeated bank debit.
- Use current evidence when an amount or service changes.
- Decide separately whether earlier contract occurrences need importing.
- Keep period and tax decisions with the accountant.
January contract, September start
A fictional €100 monthly contract began in January 2026. Your first open bookkeeping period in Hans is September. Automatically creating nine new expenses would risk duplicating earlier work.
| Contract months | Check | Action |
|---|---|---|
| January to August | What is already in the existing books? | Decide whether historical catch-up is needed |
| September | Is the contract still active and unchanged? | Prepare the current occurrence |
| October onward | Does the obligation continue? | Keep future occurrences scheduled and inspect changes |
Hans asks for an explicit decision about earlier occurrences. Selected catch-up retains the original dates and needs an eligible open posting period; it does not silently reopen closed periods. Optional pre-start history does not automatically block September.
Record the firm's decision and the location of the earlier records. The DATEV setup guide explains the wider cutover.
Three repeat patterns need different evidence
| Pattern | Example | Evidence for this month |
|---|---|---|
| Contract-backed obligation | Rent under an active lease | Contract, amendments and current payment/billing evidence |
| Repeated invoice | Monthly software subscription | Current invoice and payment |
| Familiar debit, missing document | Advertising charge with no invoice | Bank row plus a request for the current evidence |
The first can reuse a confirmed contractual basis. The second still has a new document. The third remains a missing-evidence case. They should not all be labelled “done” because the supplier appeared last month.
When €99 becomes €1,188
A fictional consultancy expects a monthly software charge of €99. Its card is charged €1,188 instead. That may be an annual renewal, but the amount alone does not prove it.
Get the current invoice, service period and changed agreement. The owner can confirm a plan change or added users. The accountant decides the recognition period and treatment. Once the evidence confirms annual billing, update the expectation so the next month is not incorrectly treated as missing a monthly invoice.
The same check applies to currency changes, a different legal supplier, cancellations and credits. A familiar recipient is a starting clue, not an instruction to copy the previous entry.
How Hans helps each month
For supported contracts, Hans prepares due recurring entries and keeps future occurrences scheduled. It connects relevant payments and highlights unresolved differences. Current invoices and client answers remain attached to their cases.
That removes repeated preparation while keeping the reason for each entry inspectable. Your team reviews what changed instead of rereading the entire agreement every month. Automation still depends on the supported source and configuration.
Before completing the month, check expected records, unexplained debits, cancelled services still charging and credits not yet connected. Confirm that future expectations reflect the evidence. The review walkthrough shows how routine proposals and exceptions reach the accountant.
Sources
Sources were checked on 21 July 2026. This article provides orientation and is not tax, legal, or accounting advice.
- German Commercial Code section 238 – bookkeeping duty
- German Fiscal Code section 146 – bookkeeping requirements
- Published