DSFinV‑K: The data stan­dard for cash regis­ters exp­lai­ned in detail

Last August, ver­si­on 2.0 of DSFinV‑K was released. Here we exp­lain the most important points of the “digi­tal inter­face of the tax aut­ho­ri­ties for cash regis­ter sys­tems” in detail.

Patrick Gaubatz

Patrick Gau­batz

CTO, Tech­nik- & Finanz-Exper­te

The aim of the DSFinV‑K is to define a struc­tu­re for data from elec­tro­nic record­ing sys­tems. From 1 Janu­a­ry 2020, this will apply to the use of the uni­form digi­tal inter­face requi­red by law (§ 146a AO). The intro­duc­tion of the DSFinV‑K is inten­ded to ensure that

  • the pro­vi­si­on of data for the exter­nal audit of cash regis­ters as well as for cash regis­ter reviews is uni­form.
  • all data recor­ded in the respec­tive system can be stored in an archi­ve system.
  • you are enab­led to check the struc­tu­red cash data trans­fer­red to finan­ci­al accoun­ting.

The 3 areas of DSFinV‑K

The DSFinV‑K is divi­ded into the fol­lo­wing areas:

  1. Single record­ing module
  2. Master data module
  3. Cash regis­ter clo­sing module

The master data must be recor­ded for each cash state­ment in order to avoid inap­pro­pria­te and poor data manage­ment. The­re­fo­re a tem­po­ral data reten­ti­on of the master data is not necessa­ry. Before master data can be chan­ged, a cash balan­ce must be crea­ted so that the master data can be clear­ly assi­gned to the respec­tive cash balan­ce.

Here we exp­lain the three modu­les of the DSFinV‑K in detail:

1. The single record­ing module

The data sto­rage is based on the indi­vi­du­al records, which are divi­ded into two essen­ti­al areas:

  1. Receiptpos(itions)
  2. Rece­ipt Header

Rece­ipt­pos:

These con­tain the indi­vi­du­al items of a busi­ness tran­sac­tion with the cor­rect VAT rate, quan­ti­ty and type of items deli­ve­r­ed. In addi­ti­on, the cal­cu­la­ti­on method of the repor­ta­ble VAT rate must be clear­ly pre­sen­ted (gross or net).

Receiptpos_VAT: Each item must be assi­gned a VAT rate
Receiptpos_Pricing: Here you can find detail­ed infor­ma­ti­on on the origin of the price, for examp­le Dis­count or surch­ar­ge
Receiptpos_ Addi­tio­nal info: serves to exp­lain pro­duc­ts sold (e.g.: menu drink and lunch) but can also differ (e.g.: schnit­zel with rice ins­tead of with pota­toes)

Rece­ipt Header:

The rece­ipt header nor­mal­ly con­sists of all indi­vi­du­al items. Addi­tio­nal­ly there are the fol­lo­wing files:

File Receipt_References: This file can refer to pro­ces­ses within the DSFinV‑K as well as to exter­nal sys­tems.
File TSS_Transactions: Here the tran­sac­tions of the data are to be stored. This data is requi­red for veri­fy­ing secu­red pro­to­col data wit­hout TSS export and for che­cking the vali­di­ty of the TSS cer­ti­fi­ca­tes used at the time of log­ging.

Musterbeleg DSFinV-K

2. The master data module

The master data for each cash balan­ce is stored only once. If chan­ges are made to the master data, a finan­ci­al state­ment must first be crea­ted. Master data inclu­des the data of the cash regis­ter clo­sing:

  • Date and time
  • Start and end ID
  • Com­pa­ny infor­ma­ti­on incl. Tax no. or VAT no. and ID no.
  • File: Root_places
  • Names and loca­ti­ons of the ope­ra­ting sites with cash regis­ters.

3. The cash regis­ter clo­sing module

This module takes over a boo­king vou­cher func­tion, so that the data of the respec­tive cash state­ment is also stored digi­tal­ly.

  • File: GV_Typ
  • File: Zahl­amt
  • File: Waeh­run­gen
Fur­ther infor­ma­ti­on about the DSFinV‑K can be found on the web­site of the Federal Cen­tral Tax Office and here on the Kas­sen­SichV-Blog.

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