ref-datev-extf — UNVERIFIED

Status: UNVERIFIED. This reference is a sign-off placeholder. It must NOT be quoted as certified tax/accounting advice until a Steuerberater/DPO signs docs/reviews/ref-datev-extf.md (reviewer name, date and signature). The canonical, runnable implementation lives in skills/business-de/datev-extf/ (owned by skills-business-de-r3); this wrapper only marks the reference for adviser sign-off and records no new legal claims.

Scope (carried over from the canonical skill, unverified)

• DATEV EXTF interface specification: export format for accounting data (accounts, journals, bookings, tax keys, customer/vendor master).
• Steuerschlüssel mapping and the interplay with skr-journal-mapping.
• GoBD-compliant export hygiene (completeness, audit trail, retention).

What changed in this wrapper

• reviewed_by: UNVERIFIED — the reference is now explicitly marked as not certified.
• Sign-off gate: python3 scripts/validate_reviewed_by.py audits this skill. While the frontmatter carries the UNVERIFIED sentinel the audit reports the skill as unverified and exits 0; as soon as the frontmatter names a reviewer, the audit fails unless docs/reviews/ref-datev-extf.md carries a filled Reviewed by:, Date: and Signature: line.
• No new legal claims are added; the canonical skill's content is not edited here (cross-job ownership).

Related

• Canonical implementation: skills/business-de/datev-extf/
• Journal mapping: skills/business-de/skr-journal-mapping/
• Sign-off placeholder: docs/reviews/ref-datev-extf.md