DSFinV-K is the German tax administration's export format for electronic cash register data. The export is a set of CSV files with an index.xml that describes them, in three modules: individual receipts, master data and cash register closings. It includes data from the technical security system (TSE), which protects covered cash register records under section 146a of the Fiscal Code.
Version 2.4 is current; version 3.0 applies from 2029. Klarbon support is planned, not available yet.
What is in a DSFinV-K export?
| Module | Files |
|---|---|
| Individual records | receipt headers (transactions.csv), receipt lines (lines.csv), VAT, payment types, references, TSE transactions (transactions_tse.csv) |
| Master data | cash register closing (cashpointclosing.csv), locations, cash registers, terminals, VAT rates, TSE units |
| Cash register closing | business cases (businesscases.csv), payment types, cash per currency |
| Description | index.xml and the DTD it names |
| Property | Value |
|---|---|
| Format | CSV files with an index.xml |
| Legal basis | section 146a of the Fiscal Code (AO) |
| TSE | required since 1 January 2020 |
| Version | 2.4 current; 3.0 for records after 31 December 2028, optional after 31 December 2027 |
| Published by | Federal Ministry of Finance, through the BZSt |
The BZSt publishes the DSFinV-K files, the version rules and an English translation (BZSt, DSFinV-K 3.0 in English).
DSFinV-K or RKSV DEP?
| DSFinV-K | RKSV DEP | |
|---|---|---|
| Country | Germany | Austria |
| Format | CSV files with index.xml |
JSON |
| Signatures | TSE data in its own file | each receipt signed and chained |
| Used for | tax audits and inspections | export of the data capture log |
What does Klarbon do with DSFinV-K?
Opening an export and showing its receipts and closings is planned, not available yet. Klarbon does not check TSE signatures or certify cash registers. Klarbon works with invoices and bank statements; see supported bank statement files.
Related
Frequently asked questions
What is DSFinV-K?
The Digitale Schnittstelle der Finanzverwaltung für Kassensysteme, the German tax administration's uniform export format for data from electronic cash registers. Tax auditors use it in field audits and cash register inspections.
Which version of DSFinV-K applies?
Version 2.4 is current, and 2.3 remains sufficient because 2.4 made no changes to content. Version 3.0 applies to records made after 31 December 2028 and may be used for records made after 31 December 2027.
What is the TSE?
The technical security system (technische Sicherheitseinrichtung), a certified module that has signed each cash register transaction in Germany since 1 January 2020 under section 146a of the Fiscal Code. The DSFinV-K export includes the TSE data needed to compare records.
Is a DSFinV-K export a bank statement?
No. It holds sales, receipts and cash register closings, not account transactions. Card payments in it can be matched to a bank statement, but it is a tax audit export.