DSFinV-K, GoBD & DATEV: Handing Over POS Data Correctly
What the three acronyms mean, what an auditor wants to see, and which exports your POS system has to deliver.
6 min read · Last updated: August 30, 2026
Three acronyms decide whether your cash register data arrives cleanly at your tax advisor's office and at the Finanzamt (the German tax office): DSFinV-K, GoBD and DATEV. Sounds like bureaucracy — but it's quickly understood once you know who wants to see which data, and when.
This article explains the three terms, shows what an auditor actually demands, and what your POS system should handle automatically.
The three acronyms at a glance
| Acronym | What it is | Who needs it |
|---|---|---|
| DSFinV-K | Standardized export format for all cash register data | The Finanzamt during audits and cash register inspections |
| GoBD | Principles of proper bookkeeping in digital form | You — as the framework for all your record-keeping |
| DATEV | Format and platform for exchanging data with your tax advisor | Your Steuerberater (tax advisor), usually monthly |
DSFinV-K: the format for the auditor
The "Digitale Schnittstelle der Finanzverwaltung für Kassensysteme" (the tax administration's digital interface for cash register systems) defines how cash register data is exported: every order, every payment, every cancellation, every Z-Bericht (end-of-day report) — in a standardized set of CSV files that any audit software used by the tax authorities can read.
This becomes relevant in two situations:
- Kassennachschau (unannounced cash register inspection): The auditor shows up in your restaurant unannounced and can demand an export of your cash register data. How that plays out is covered in our article on the Kassennachschau.
- Betriebsprüfung (tax audit): The Finanzamt requests your cash register data for entire years.
Important: you don't have to understand or edit the DSFinV-K export — you just have to be able to deliver it at the push of a button. A POS system that doesn't master the format is a serious problem in an audit.
GoBD: the rules behind it all
The GoBD require that digital records are complete, unalterable and traceable. For your cash register, that means in concrete terms:
- Every transaction is recorded individually — no lump-sum bookings at the end of the night
- Nothing gets deleted: a cancellation stays visible as a cancellation
- The data remains available for the entire retention period
- A Verfahrensdokumentation (process documentation) describes how your cash register process works
That last point is easily overlooked: the auditor is entitled to ask for the Verfahrensdokumentation. For the POS side, Servire has you covered — the Verfahrensdokumentation for the POS system is publicly available and belongs in your records as a printout or link.
DATEV: the line to your tax advisor
While DSFinV-K is meant for the auditor, your ongoing bookkeeping runs through your tax advisor — and the vast majority of German tax firms work with DATEV.
The practical difference for you:
- Without an export: You haul Z-Berichte into the office as a stack of paper or a folder of PDFs, and someone there types the numbers in by hand. That costs billable hours — and you pay for them.
- With a DATEV export: Your daily revenue flows straight into the firm's software as a booking batch, correctly split by tax rates and payment methods.
Ask your Steuerberater which option they prefer — the answer is almost always: the export. In Servire, DATEV export, Kassenbuch (cash book) and Z-Berichte are part of the standard feature set, with no add-on module.
What the auditor wants to see: the checklist
When it gets serious, these are the points that count:
- TSE active and receipts carrying a signature (see TSE requirement)
- Cash register registered with the Finanzamt (see guide to registering your cash register)
- DSFinV-K export available on demand
- Z-Berichte complete and consecutively numbered
- Verfahrensdokumentation in place
- Kassenbuch maintained, Kassensturz (spot cash count) possible
All points that a Finanzamt-compliant POS system takes care of automatically in day-to-day operation — without you having to wrestle with the acronyms.
Frequently asked questions
Do I have to create and keep DSFinV-K exports on a regular basis? No. You have to be able to deliver them when they're demanded. What matters is that the underlying data is stored completely and unalterably.
Is the DATEV export also enough for a Betriebsprüfung? No. DATEV is the condensed view for your bookkeeping, DSFinV-K is the transaction-level export for the audit. You need both — from the same cash register.
How long does cash register data have to be retained? As a rule, ten years. With a cloud POS system, that data doesn't live on your device but with the provider — make sure you can still access your historical data after switching providers.
Last updated: August 2026. This article is no substitute for tax advice — for your individual case, your Steuerberater is the right person to ask.