DSFinV-K 3.0 mandatory for records after 31 December 2028

Businesses that record sales with electronic recording systems must export under a new cash-register interface version for later records. The DSFinV-K in version 3.0, published as a Dateiensammlung des Bundesministeriums der Finanzen with Stand October 2026Bzst, applies mandatorily to Aufzeichnungen made after 31 December 2028Bzst and may already be applied to Aufzeichnungen made after 31 December 2027Bzst. The previous application rule for version 2.3, which required version 2.3 for records from 1 July 2022 with earlier voluntary use, no longer appears.Bzst Version 2.4 remains described as editorial changesBzst and adaptation to the AEAO zu § 146a in the version applicable from 1 January 2024, with no content changes against 2.3Bzst, so applying 2.3 remains sufficientBzst and systems need no adaptation to 2.4Bzst.

The DSFinV-K is the interface for exporting data from elektronische Aufzeichnungssysteme for Datenträgerüberlassung (Z3-Zugriff) during Außenprüfungen and Kassen-Nachschauen. It standardises the structure and labelling of files and data fields regardless of the recording system used, and the business must provide the data on a suitable Datenträger following DSFinV-K conventions. Its stated aims are uniform provision for audits through defined Kasseneinzelbewegungen, Stammdaten and Kassenabschlüsse so that progressive and retrograde auditability between the Grundaufzeichnungen and the Hauptbuch holds, enablement of outsourcing all system data to an archive system, and simplified verification of structured cash data transferred to the Finanzbuchhaltung. The DSFinV-K supplies the fachliche und technische Beschreibung for this.

The surrounding duties are unchanged. Data recorded with an electronic recording system must be protected since 1 January 2020 with a zertifizierte technische Sicherheitseinrichtung under § 146a Abgabenordnung in combination with the Kassensicherungsverordnung, and must be handed to the Finanzverwaltung on an Außenprüfung or Kassen-Nachschau through the einheitliche digitale Schnittstelle under § 4 KassenSichV. That interface comprises the Einbindungsschnittstelle, the Exportschnittstelle and the DSFinV-K, with mandatory data and formats defined in each case, by reference to numbers 1.13 and 2.3 of the AEAO zu § 146a. For temporal application the page points to number 2.1.2 of the AEAO zu § 146a. Implementation runs in practice through Kassenhersteller und Anbieter, and the English version offered alongside version 2.3 remains only a non-binding aid: only the German DSFinV-K carries legal effect, with deviations in translation having no binding force.

In practice, businesses whose records postdate 31 December 2028 must be able to hand over Z3 data in the 3.0 structureBzst, while records made after 31 December 2027 may already move to 3.0Bzst. The editorial 2.4 needs no system change.Bzst Teams tracking the rollout can subscribe to the Bundeszentralamt für Steuern newsletter on the DSFinV-K and direct technical questions to Referat IV D 2 of the Federal Ministry of Finance. Legal basis: DSFinV-K 3.0 Dateiensammlung des Bundesministeriums der Finanzen (Stand October 2026); § 146a Abgabenordnung; § 4 Kassensicherungsverordnung; AEAO zu § 146a.