Audit-relevant exports
Purpose of this page
In this section you will find all procedures that are relevant for tax audits.
These exports fulfil the legal requirements of the Cash Register Security Ordinance (KassenSichV) and the GoBD and include both transaction and master data.
The exported data can be transferred directly to auditors or checked with analysis tools such as AmadeusVerify.
Overview of procedures
1. DSFinV_K Export
Current legal standard in Germany.
Contains all movement and master data relevant for the inspection as well as the TSE signatures.
Supports export per trade date or for longer periods.
Exported files are structured and can be checked with tools such as AmadeusVerify.
Further topics: DSFinV_K Export - Instructions & file structure
2. GDPdU / GoBD Export
Older test procedure that was used before the KassenSichV was introduced.
Is still used by many auditors to obtain additional information.
Further topics: GDPdU Export - older test procedures
3. TSE-only export (samples)
Exports only the signature files (.tar) stored on the TSE.
Suitable for targeted sampling or if only the TSE data is required.
Further topics:
4. TSE-Online-ArchiveTSE-OnlyTSE-only export (samples)
Automated backup and long-term storage of all TSE log files.
Fulfils the statutory 10-year retention obligation.
Protection against data loss, even in the event of TSE defects or expired certificates.
Further topics: TSE online archive - backup and provision
Best practices for audit-relevant exports
Always export at the point of origin - for location systems directly at the server/main cash register, for point of sale clearing per terminal.
Further topics: Point of sale clearing for data export
Use the TSE online archive - protects against data loss and saves time in the event of an audit.
Inform the inspector at an early stage - clarify which export procedure is preferred.
Further topics:
TSE online archive - backup and provision
DSFinV_K Export - Instructions & file structure
GDPdU Export - older test procedures
Things to note about the cash journal export
Back to the overarching topic: Cash journal and data export overview