We deliver the client dossier you'd otherwise build from the shoebox.

Restio is the app clients use to capture their receipts throughout the year. At the end you receive a ZIP — cover letter, complete dossier, DATEV export in SKR03, and a sorted receipts folder.

Your clients come to you fully prepared in March — you save several hours of data preparation per client file.

Complete dossier · 2025

Tax dossier — Self-employed

Business income 38.200,00 €
Business expenses 7.840,00 €
of which depreciation 1.620,00 €
Profit 30.360,00 €

Small business · §19 UStG

Revenue YTD 38.200 €
Threshold (§19) 25.000 €
⚠ Threshold exceeded — normal VAT liability applies from next year.
restio-steuerberater-paket-2025.zip
├── anschreiben.pdf 1 p.
├── komplettes-dossier.pdf 14 pp.
├── datev-export-2025.csv SKR03
└── belege/ 84 receipts

How the data flows

Three lanes. You receive a finished ZIP.

CLIENT RESTIO FIRM Capture receipt Photo · PDF year-round Capture & mapping · Assign category · SKR03 account · VAT key · BMF depreciation table Prepare package · anschreiben.pdf · komplettes-dossier.pdf · datev-export.csv · belege/ → as a ZIP to the client Client forwards it You open the ZIP Import CSV into DATEV Check dossier + receipts Tax return as usual — at your firm
CLIENT
Capture receipt Photo or PDF, year-round in the app.
RESTIO
Capture & mapping Category · SKR03 account · VAT key · BMF depreciation table
RESTIO
Prepare package anschreiben.pdf · komplettes-dossier.pdf · datev-export.csv · belege/
FIRM
You open the ZIP Import CSV into DATEV · check dossier + receipts
FIRM
Tax return as usual — at your firm.

What's in the package

Click a file — we'll show what's inside.

📨

Cover letter — one page

anschreiben.pdf

From the client to you. Sender, recipient (your firm), a table of contents for the delivery, an overview table. If your firm is linked to the client, your name is already printed on it.

SENDER
Andreas Schmidt
Mustergasse 12
10115 Berlin
Steuer-ID: 12 345 678 901
RECIPIENT
Kanzlei Müller
Klaus Müller
Hauptstraße 4
74072 Heilbronn

Tax return 2025 — Data handover

Dear Mr Müller, please find enclosed the data for my 2025 tax return, prepared with Restio. The package contains:

  • datev-export-2025.csv — 84 bookings
  • komplettes-dossier.pdf — categories, depreciation, quarters
  • belege/ — 84 receipt images, sorted
Recorded expenses7.840,00 €
Total deductible6.220,00 €
Income38.200,00 €
Profit30.360,00 €
What we don't do: we don't send the file ourselves. The client signs and hands the cover letter together with the ZIP to you.
📒

Complete dossier — the centrepiece

komplettes-dossier.pdf

10–20 pages, in exactly the sections you'd build yourself anyway: header overview, small-business traffic light (§19 UStG), year-on-year comparison, income, expenses by category, depreciation schedule, quarterly overview.

Table of contents

1. Header overview — income, expenses, depreciation, profit
2. Small-business status (§19 UStG) — traffic light
3. Year-on-year comparison — delta in euros
4. Income — table (date, description, source, amount)
5. Expenses by category — one table per category
6. Depreciation schedule — acquisition, useful life, depreciation this year, remaining years
7. Quarterly overview — Q1–Q4 with net balance

Excerpt from section 6 — depreciation schedule:

Item Acquired Life Deprec.2025 Rem. MacBook Pro 14" 2024 3 y 1.080 € 2 y Aeron office chair 2023 13 y 280 € 11 y Dell U2723QE 2025 3 y 260 € 2 y
What we don't do: no balance-sheet accounting. The dossier is built for EÜR clients — the self-employed and employees.
📊

DATEV export · SKR03

datev-export-2025.csv

Standard booking batch in SKR03. Imports directly into DATEV Unternehmen online. The receipt reference points 1:1 to the receipt files in the belege/ folder.

Datum S/H Betrag Konto Gegenkonto Beleginfo Buchungstext 14.03.25 S 12,40 4980 1200 BEL-001 REWE Bürobedarf 22.03.25 S 71,39 4660 1200 BEL-002 Bahn Reisekosten 05.04.25 H 3.500,00 1200 8400 INV-007 Honorar Kunde A 12.04.25 S 299,00 4830 1200 BEL-003 Software-Abo 30.04.25 S 1.080,00 4830 1200 AfA-001 AfA MacBook Pro 2025 …
What we don't do: SKR04 not yet — SKR03 is the standard for now. At the request of the pilot firms we'll add SKR04.
🗂

Receipts folder — sorted by date

belege/

Every receipt as a JPG or PDF. Filename = date + description — and matches the receipt-reference column in the CSV. Booking and receipt belong together immediately.

belege/ ├── 2025-03-14-rewe-buerobedarf.jpg ├── 2025-03-22-bahn-reisekosten.pdf ├── 2025-04-05-honorar-kunde-a.pdf ├── 2025-04-12-software-abo.pdf ├── 2025-04-30-afa-macbook-pro-2025.pdf └── … 79 more receipts
What we don't do: we don't check receipts for factual correctness — that remains your job as the tax advisor. We sort them, name them and attach them to the matching booking.
🤝

How the package reaches you

Handover today

Today: the client generates the ZIP in the app and sends it to you — by email, USB stick or appointment. We're currently building a direct handover path in the app, which we'll design together with the first firms.

Today:

The client generates the ZIP in the app and sends it to you by email or brings it to the appointment. You keep full control of the handover — no new login, no new software, no API integration needed.

In preparation — together with the first firms:

A direct handover path in the app: the client requests a firm, you confirm with a link in the email, receive the package encrypted and place the finished tax return as a PDF back into the client's account. We'll shape the format and workflow together with the first pilot firms.

Keeping it honest

What Restio explicitly is not.

  • not a DATEV competitor — we deliver into DATEV.
  • no balance-sheet accounting — EÜR only.
  • no mandate takeover — you remain the tax advisor.
  • no tax advice within the meaning of §StBerG — we are data preparation.

Frequently asked

What firms ask us first.

What does Restio cost normally?

Restio currently costs €3.99 per month. With your personal referral code, your clients are in free for the first 6 months.

Does Restio replace the tax advisor?

Deliberately not. Restio prepares the data — you, as the tax advisor, prepare the return. Without you the app is incomplete; that isn't just a marketing line, it's also legally clear (§ StBerG). Restio is a supplier, not a competitor.

How many clients do you have already?

We're at an early stage. That's exactly why the offer with the 6 months free — we want the first firms to see that the handover really does save time before any partnership makes sense.

What about GDPR and § 203 StGB?

Restio is data preparation on behalf of the client. Receipts and data belong to the client at all times — we only forward them. We're having the direct in-app handover path reviewed by a specialist lawyer for tax and data-protection law before it goes live. Today the client transfers the ZIP themselves, for example by email to you.

Do you support SKR04 instead of SKR03?

As of today, SKR03. SKR04 is on the list — as soon as the first firms ask for it, we'll add it.

Does this work for balance-sheet clients or GmbHs too?

Currently EÜR only — i.e. the self-employed and employees. We deliberately don't do balance-sheet accounting, because that would be a different product.

Who is behind Restio?

Restio is developed in Germany. You'll find the imprint and privacy policy in the footer of restio.io. For specific questions I'm happy to get in touch directly by email.

Help shape it

Become a partner firm.

We're building the direct handover path in the app together with the first firms. Register to help shape it: you'll receive a personal referral code (your clients are then free for 6 months) and, if you wish, you'll be listed in the advisor search. You're committing to nothing — it's a registration, not a contract.

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A clear answer — even a no — would be appreciated.