Cash Register Audit (Germany)

This article is relevant exclusively for users from Germany.

During a cash register inspection (§ 146b AO) or an audit, the tax office requests your cash register data in digital, machine-readable form. Belbo provides you with three exports that you can generate yourself at any time and submit to the auditor or your tax office.

What data do auditors want to see?

An auditor typically demands three types of data. All three can be exported in Belbo:

DSFinV-K Export – Your complete cash register data (receipts, line items, tax rates, payment methods, daily closings) in the nationally standardized format of the tax administration.
TSE Log Export – the signature and protocol data generated by the Technical Security Device, which proves the integrity of your entries.
Settings History Export – the audit trail documenting who changed which setting in your cash register system and when. It is part of your procedural documentation.

You can generate all three exports yourself without our involvement – even during an ongoing audit, if the auditor is already on-site.

1. DSFinV-K Export

The "Digital Interface of the Tax Administration for Cash Register Systems" (DSFinV-K) is the format prescribed by the Federal Ministry of Finance for submitting cash register data to the tax office. The export contains all individual records of the selected period – every receipt with all line items, tax rates, payment methods, and the associated TSE signature.

Open the Cash Register System.
Click "Options" in the top right.
Select "DSFinV-K Export (Cash Register Audit)".
Specify the time period requested by the auditor and start the export.

You will receive a ZIP file. You should pass this on unchanged: opening, renaming, or post-processing the files contained within can cause the auditor to reject the export.

Auditors typically request the DSFinV-K export for a full calendar year or the entire audit period. If in doubt, generate it for a larger rather than a smaller time period.

2. TSE Log Export

The DSFinV-K export describes what was registered. The TSE Log export proves that it was not subsequently altered: It contains the cryptographically signed protocol data generated by the Technical Security Device. Auditors often request it together with the DSFinV-K export to verify individual receipts.

Open Settings › TSE (category "Cash Register System").
Switch to the "Log" tab.
Limit the desired time period.
Start the export of the TSE protocol data.

Please also pass this file on unchanged. The signatures are only valid if the data is exactly as the TSE generated it.

The TSE Log only contains transactions from the point onward when your TSE actively signs (field "Start signatures from" in the Status tab). For the time before that, you provide proof of your authorization via the History tab. More information under Technical Security Device ("TSE").

3. Settings History Export

Proper cash register operation requires proof that the register was not secretly reconfigured – for example through changed tax rates, payment methods, or permissions. That is exactly what the settings history documents: It provides a complete record of which employee changed which setting and when.

Open Settings › Account › Settings History.
Limit the time period to the audit period.
Export the history and include it in your procedural documentation.

Further details on this view can be found in the article Settings History.

How to prepare yourself

Generate the exports as a test run before an auditor shows up at your door. During a cash register inspection you have little time – and you want to already know the steps then.
Have the cash register notification ready. Since 2025, every cash register must be registered with the tax office. Learn how this works in Belbo under Cash Register Notification.
Remember the other documents – daily closings, counting protocols, and receipts for expenses and deposits are also part of proper cash register management.
Involve your tax office early. Via accountant access, it can retrieve the most important cash register data itself.

You are not alone – contact us

A cash register audit is an exceptional situation for many businesses. If you are unsure which export the auditor means exactly, if a file is not generated as expected, or if the auditor has technical questions about our cash register system: Contact us at any time. Reach our support via chat or email – even on short notice while the audit is ongoing. We support you with all technical questions about the exports and can provide your auditor with additional information about the system if needed.

All information, particularly regarding mentioned deadlines and obligations, is provided without warranty. Due to applicable law, we are not permitted to advise you on tax matters. Please discuss with your tax advisor which data must be submitted in your specific case.