Rechly-DE-3B: 100% Local German Accounting AI Model 🇩🇪

Rechly-DE-3B is a specialized, open-weights 3-Billion parameter language model engineered specifically for German invoicing, GoBD tax compliance, and DATEV bookkeeping for Rechly and the German open-source AI ecosystem.

Trained on curated German statutory and bookkeeping datasets, Rechly-DE-3B runs 100% locally on standard consumer hardware (Apple Silicon M1–M4, CPUs, and lightweight Linux VPS), ensuring absolute DSGVO / GDPR compliance with zero data egress.

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⚡ Key Highlights & Specifications

Feature	Specification
Base Architecture	Qwen/Qwen2.5-3B-Instruct
Quantization	GGUF Q4_K_M (~1.84 GB file size)
RAM Footprint	< 2.5 GB RAM (Runs comfortably on MacBook Air or 4GB RAM VPS)
Inference Speed	60–80+ tokens/sec via Ollama on Apple Silicon Metal
Fine-Tuning Method	QLoRA (MLX on Apple Silicon Metal, PyTorch PEFT, Unsloth on Colab T4)
Evaluation Score	95.6% (43/45 Passed, Grade A+) on Comprehensive Audit Benchmark
Gateway Guarantee	100.0% Pass Rate via FastAPI deterministic schema validator
Compliance	German GoBD, UStG (§ 19, § 13b, § 4 Nr. 1b, § 25a), DATEV SKR03 / SKR04
License	Apache 2.0

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🎯 5 Core Accounting Capabilities

Rechly-DE-3B is specifically fine-tuned for five distinct enterprise bookkeeping tasks:

1. Text-to-Invoice (Strict JSON Extraction)

Extracts client name, due days, payment terms, and line items (with quantities, units, prices, and tax rates 19%, 7%, 0%) from unstructured German text into a strict, validated JSON schema.

Input:

Rechnung an Kanzlei Schmidt: 12 Stunden IT-Beratung à 120€ und 1x Server-Setup Pauschal 250€, zahlbar in 14 Tagen.

Output:

{
  "client_name": "Kanzlei Schmidt",
  "due_days": 14,
  "payment_terms": "14 Tage",
  "notes": "",
  "items": [
    {
      "description": "IT-Beratung",
      "quantity": 12,
      "unit_of_measure": "Stunde",
      "price": 120.0,
      "tax_rate_percent": 19
    },
    {
      "description": "Server-Setup",
      "quantity": 1,
      "unit_of_measure": "Pauschal",
      "price": 250.0,
      "tax_rate_percent": 19
    }
  ]
}

2. B2B Line Item Rewriter

Converts raw, informal trade and service notes into audit-proof, GoBD-compliant descriptions suitable for professional B2B invoices.

• Input: "website schneller gemacht und datenbank geputzt"
• Output: "Performance-Optimierung der Webpräsenz: Bereinigung und Indexierung relationaler Datenbanktabellen sowie messbare Ladezeitreduktion"

3. German Tax & GoBD Statutory Clauses

Generates exact, legally mandated statutory clauses under German tax law:

• § 19 UStG (Kleinunternehmer): "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet (Kleinunternehmerregelung)."
• § 13b UStG (Reverse Charge / Bauleistungen): "Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge gem. § 13b Abs. 2 Nr. 4 i.V.m. Abs. 5 UStG)."
• Innergemeinschaftliche Lieferung EU: "Steuerfreie innergemeinschaftliche Lieferung gem. § 4 Nr. 1b i.V.m. § 6a UStG."
• Differenzbesteuerung: "Sonderregelung für Gebrauchtgegenstände gem. § 25a UStG (Differenzbesteuerung)."
• Aufbewahrungsfristen (§ 147 AO): "Gemäß § 147 AO und den GoBD müssen Buchungsbelege und Rechnungen 10 Jahre aufbewahrt werden; Handels- und Geschäftsbriefe 6 Jahre."

4. Mahnwesen (Multi-Tiered Payment Reminders)

Produces tone-appropriate German dunning letters across 3 standard stages:

• Stufe 1: Freundliche Zahlungserinnerung (sachlich, partnerschaftlich, keine Mahngebühren)
• Stufe 2: 1. Mahnung (formell mit 7-Tage-Nachfrist)
• Stufe 3: Letzte Mahnung (bestimmt, Ankündigung gerichtlicher Schritte / Inkasso und Mahnkosten)

5. DATEV SKR03 / SKR04 Expense Categorization

Maps receipt text to standard German standard chart of accounts (SKR03 and SKR04), specifies the Vorsteuer rate (19% / 7% / 0%), and indicates corporate tax deductibility percentages (e.g. 70% Bewirtung nach § 4 Abs. 5 EStG, 100% SaaS/Software).

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📊 Comprehensive 45-Point Audit Benchmark

Evaluated against the rigorous 45-point German accounting audit battery (scripts/benchmark_comprehensive.py):

Domain	Base Qwen 2.5 3B	Rechly-DE-3B (Raw LLM)	With Rechly API Gateway
Domain 1: Text-to-Invoice (Strict JSON)	20.0% (schema drift, syntax errors)	80.0% (8/10)	100.0% (validated)
Domain 2: B2B Line Item Rewriter	25.0% (generic English/colloquial)	100.0% (8/8)	100.0%
Domain 3: Tax & GoBD Clauses	40.0% (missing UStG citations)	100.0% (10/10)	100.0%
Domain 4: Mahnwesen Dunning Letters	28.5% (hallucinated JSON / informal)	100.0% (7/7)	100.0%
Domain 5: DATEV SKR03/04 Accounts	10.0% (invalid codes / wrong tax)	100.0% (10/10)	100.0%
Overall Scorecard	25.0% (Grade F)	95.6% (43/45, Grade A+)	100.0% (Grade A+)

• Average Inference Latency: 2.52 seconds per query on Apple Silicon M-series (Metal GPU)
• Memory Footprint: 2.02 GB VRAM / RAM (Q4_K_M GGUF)

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🚀 Quickstart & Usage

1. Ollama (Recommended)

# Register locally
ollama create rechly-de-3b -f Modelfile

# Run interactive query
ollama run rechly-de-3b "Rechnung an WebTech GmbH: 10 Stunden Programmierung à 95€"

2. Python Client SDK

from rechly_client import RechlyClient

client = RechlyClient()

# 1. Text-to-Invoice
invoice = client.text_to_invoice("Rechnung an Kanzlei Schmidt: 5 Std. Beratung à 120€")

# 2. DATEV Expense Categorization
expense = client.categorize_expense("Geschäftsessen mit Kunde im Restaurant 140€")
print(expense["skr03_account"]) # 4650
print(expense["deductible_percent"]) # 70

3. Apple Silicon Native (MLX)

from mlx_lm import load, generate

model, tokenizer = load("rechly-de-3b-mlx")
prompt = "<|im_start|>user\nKategorisiere für SKR03: 'Google Workspace Cloud 70€'<|im_end|>\n<|im_start|>assistant\n"
response = generate(model, tokenizer, prompt=prompt, max_tokens=256)
print(response)

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⚖️ Legal & Tax Compliance Disclaimer

Rechly-DE-3B provides automated assistance based on German tax standards (GoBD, UStG, DATEV). It is intended as an assistive productivity tool for invoicing and bookkeeping and does not replace certified tax advice by an authorized Steuerberater.

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📜 Citation

@misc{rechly_de_3b_2026,
  author = {Rechly Team and Contributors},
  title = {Rechly-DE-3B: A Specialized Open Small Language Model for German Invoicing, GoBD Compliance, and DATEV Bookkeeping},
  year = {2026},
  publisher = {GitHub and Hugging Face},
  howpublished = {\url{https://github.com/rechly/rechly_llm}}
}