The default character set for the import to DATEV Accounting is the ISO-8859-1 standard or CodePage 1252. In addition, DATEV Accounting can also interpret the Unicode standards (UTF-8, -16, -32), provided that the ByteOrderMark (BOM, also applies to UTF-8) is supplied.
Please note:
Unicode only works via manual import in DATEV Accounting or via the online API accounting:extf-files. The KrStaPv app (see also import/export) does not support Unicode.