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Guide: POS

DSFinV-K export: what the tax office expects from your POS

· This guide is not tax advice.

In short: The DSFinV-K (digital interface of the tax authorities for cash register systems) defines the format in which a POS exports its data for the German tax office. In a cash audit or tax audit you must be able to hand over the data in this format. The current version is 2.4; version 2.3 remains sufficient.

What the DSFinV-K is

The tax authorities publish the DSFinV-K at the Federal Central Tax Office (BZSt). It describes a standard set of CSV files with a description file, so auditors can analyse data from different registers with the same tools.

What the export contains

  • master data: business, register, TSE and VAT rates
  • single records: every receipt with its lines
  • closings: every Z report with payment types and totals

The TSE signatures are in a separate TSE export (TAR file). Auditors usually ask for both.

When you need the export

In a cash audit under § 146b AO an auditor may come unannounced and ask for the data. In a tax audit the right of data access under § 147 (6) AO applies. The data must stay readable for the statutory retention periods.

Version 2.3 or 2.4

According to the BZSt, version 2.4 only contains editorial changes and the alignment with the 2024 administrative guidance. Registers do not have to switch to 2.4; version 2.3 applies to records from 1 July 2022.

What to watch

  • Close the register every day.
  • Try the export before an auditor asks for it.
  • Keep the DSFinV-K and TSE exports together.

How MEVARIA helps

MEVARIA creates the DSFinV-K data set for a period, keeps it and provides the TSE export as a TAR file. For cash audits there is an instant export of the current day. The reconciliation compares Z report, ledger, DSFinV-K and TSE.

Restaurant accounting with DATEV export

Frequently asked questions

Must I be able to create the DSFinV-K export myself?

Yes. In a cash audit or tax audit you must be able to provide the data in the DSFinV-K format.

What is the difference between the DSFinV-K and the TSE export?

The DSFinV-K export contains receipts, lines and closings. The TSE export contains the signatures of the security device. Together they show that the data is complete and unaltered.

May an auditor come unannounced?

Yes. The cash audit under § 146b AO takes place without prior notice.

Sources

  1. BZSt, digital interface for cash register systems (DSFinV-K) (German)
  2. § 146b AO (cash audit), gesetze-im-internet.de (German)
  3. § 147 AO (retention, data access), gesetze-im-internet.de (German)

Read on

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