The Federal Tax Office (BZSt) defines the DSFinV-K as follows:
"The DSFinV-K is the description of an interface for the export of data from electronic recording systems for data carrier transfer ("Z3 access") in the context of external audits and cash register inspections. It is intended to ensure uniform structuring and designation of the files and data fields regardless of the electronic recording system used by the company. The company must make the data available on a suitable data carrier in accordance with the conventions of the DSFinV-K."
This interface requires electronic or computerized POS systems to use the same structure for data entry and data export. It is therefore a question of how data must be prepared!
The DSFinV-K enables.
- to provide the recorded data uniformly for the external audit and for cash register inspections.
- to outsource the data recorded in the system to an archive system.
- simplify the verification of structured cash register data transferred to financial accounting.
Simplified: The standard defines which data record must be written in which field and in which way!
In Germany, the tax office uses the IDEA software to analyze/check mass data. This requires a structured and standardized database in order to identify anomalies and trace them back to the original document.