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.
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 DSFinV‑K is divided into the following areas:
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:
The data storage is based on the individual records, which are divided into two essential areas:
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.
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:
This module takes over a booking voucher function, so that the data of the respective cash statement is also stored digitally.
How is the Technical Security System (TSS) Certified? The requirements for the components SMAERS (Security Module Application for Electronic Record Keeping System) and CSP (Cryptographic
German KassenSichV and the decrees of the states: How you are able to continue working in compliance with the law from 1st October 2020
In the letter dated August 21, 2020, the Federal Ministry of Finance provides information on the costs to be treated for tax purposes as a result of the first-time implementation of a technical safety device (TSS).
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