The law on protection against manipulation of basic digital records stipulates that data recorded using an electronic recording system must be protected with a certified technical security device (TSE). This data must be made available to the tax authorities on the occasion of an external audit or a cash register inspection via a uniform digital interface. This is defined by the document Digital interface of the financial administration for cash register systems (DSFinV-K).
The aim of the standardization is to define a structure for data from cash register systems. The standardization is intended to cover the following objectives:
- Uniform data provision for external audits and for cash register checks through defined individual cash register movements, master data and cash register closings, so that progressive and retrograde auditability between the basic records and the entry in the general ledger (financial accounting) is guaranteed.
- Enabling the outsourcing of all data recorded in the respective system to an archive system.
- Enabling simplified verification of the structured cash register data transferred to financial accounting.
The DSFinV-K provides a professional and technical description for this purpose.
One of the most important requirements defined by DSFinV-K refers to a set of files which the cash register must be able to produce.
In the case of an external audit or a follow-up inspection, it is not absolutely necessary to import all files into the audit software. Depending on the intended depth of the audit, a selective import of the data is sufficient.
The basis for data storage is the individual records. These are divided into two main areas:
- Bonpos
- Bonkopf
In addition to these two files, there are further detailed files, such as Bonpos_Pricing, Bonpos_Additional info, Bonkopf_Payment_Types, Bonkopf_References etc.
Additionally, there are other files such as TSE_Transactions, Master_VAT, Master_TSE, Z_PaymentType, Z_Currencies etc.
In order to understand these and other requirements of the German fiscalization system, reach out to JB Fiscal Consulting and get and/or remain compliant.