Final checks before submission
How to perform final validation steps that dramatically reduce audit risk.
After you resolve audit issues and validate data through reports, perform final pre-filing checks before generating your SAF-T file. These final validations help ensure your submission will be accepted by tax authorities and can withstand detailed scrutiny during potential audits.
The importance of final validation
While automated audit rules and report-based validation catch many issues, final checks provide:
- Comprehensive verification: Ensuring all aspects of your data have been validated
- Cross-system reconciliation: Confirming alignment with official financial statements
- Cross-period consistency: Verifying proper overlap with prior submissions
- Documentation completeness: Ensuring all exceptions and special cases are properly documented
These final checks can identify subtle issues that might otherwise be missed, reducing the risk of rejection or audit inquiries.
Final validation checklist
- Financial integrity checks
- Balance sheet reconciliation: Compare SAF-T Balance Sheet totals with your official financial statements
Verify assets equal liabilities plus equity
Confirm all material accounts are properly represented
Check that period-end balances match your general ledger
- Profit and loss reconciliation: Verify SAF-T report matches your income statement
Compare revenue, expense, and profit figures
Verify proper period boundary application
Confirm all material revenue and expense categories are included
- Trial balance verification: Ensure trial balance data is complete and balanced
Confirm total debits equal total credits
Verify account balances match general ledger
Check opening balances match prior period-closing balances
- Inter-company transaction checks: For groups with multiple entities
Verify inter-company transactions are properly marked
Ensure balances between related entities reconcile
Check consistent treatment across entities
- Transaction completeness checks
- Document sequence verification: Check for document numbering integrity
Verify no unexplained gaps in document sequences
Confirm all voided/canceled documents are properly handled
Check that document dates align with numbering progression
- Period boundary validation: Ensure proper period definition
Verify all transactions fall within declared reporting period
Check for backdated transactions that cross period boundaries
Confirm proper cutoff for period-end transactions
- Transaction count verification: Compare with source systems
Check total document counts against expected volumes
Verify transaction distribution patterns match expectations
Look for unusual gaps or spikes in transaction timing
- Supporting documentation review: Ensure all required backup is available
Verify justifications for tax exemptions or special treatments
Check that unusual transactions have supporting documentation
Confirm documentation for any manual adjustments
- Master data validation
- Customer/Vendor completeness: Verify all entity information is present
Check for missing tax identification numbers
Verify address information completeness
Confirm proper country and tax jurisdiction assignments
- Product/Service classification: Ensure proper categorization
Verify tax classifications match product/service types
Check for consistent treatment of similar items
Confirm special categories are properly identified
- Chart of accounts verification: Validate account structure
Check for proper account mapping to required taxonomies
Verify consistent account usage across periods
Confirm special accounts are properly classified
- Tax code verification: Ensure proper tax treatment
Verify tax codes match current regulations
Check for consistent application across similar transactions
Confirm proper handling of special tax scenarios
- Cross-report consistency checks
- Sales report alignment: Verify consistency across sales perspectives
Compare totals across Sales By Product, Customer, and Tax Code reports
Check for matching document counts across reports
Verify consistent tax treatment across perspectives
- Financial report coherence: Ensure consistency across financial views
Confirm P&L revenue matches sales report totals
Verify trial balance amounts flow properly to balance sheet
Check consistency between taxonomy reports and standard financial reports
- Prior period comparison: Check for reasonable relationships to previous submissions
Verify opening balances match prior closing balances
Look for unexplained significant changes in activity patterns
Check for consistency in classification and treatment
- Documentation and compliance finalization
- Audit note review: Verify all exceptions are properly documented
Check that all accepted audit findings have explanatory notes
Verify notes contain sufficient justification
Confirm supporting references to regulations where appropriate
- Country-specific requirements: Ensure jurisdiction-specific elements are addressed
Verify country-specific codes and classifications are properly applied
Check compliance with local validation requirements
Confirm proper handling of country-specific reporting nuances
- Final audit rule verification: Ensure no Critical or High issues remain
Confirm all Critical issues have been resolved
Verify High severity issues have been addressed or documented
Check that overall issue count is within acceptable thresholds
- Documentation package preparation: Assemble supporting materials
Create validation summary documenting checks performed
Maintain screenshots or exports of key validation steps
Preserve explanatory notes and justifications
Handling last-minute issues
- 1. Issue Severity Assessment
- Determine the impact and urgency of each discovered issue:
Is the issue a technical blocker for submission?
Does it impact financial accuracy significantly?
Could it trigger automatic audit flags?
Is it a regulatory compliance issue?
- 2. Resolution Approach Selection
- Choose the appropriate handling strategy based on issue severity:
Immediate correction for critical issues
Documented explanation for minor variances
Adjustment in subsequent reporting for immaterial timing issues
Manual workaround for technical limitations
- 3. Documentation and Disclosure
- Properly document all issues and their resolution:
Nature and scope of the issue
Impact assessment on reported data
Resolution approach and timeline
Supporting evidence and justification
Internal approval of handling decision
Country variations
- France
- Final checks should verify compliance with FEC (Fichier des Écritures Comptables) requirements, particularly the 18-22 mandatory fields per accounting entry depending on tax regime. Journal types must be properly classified according to French accounting standards.
- Norway
- Final validation focuses on on-demand readiness, as Norway's system requires submission only when requested by tax authorities. Particular attention to proper NS-4102 standard chart of accounts mapping is critical. Norwegian organization numbers must be validated for proper formatting.
- Poland
- Final checks must include verification of proper GTU (goods and services) codes and procedure markers. For monthly JPK_VAT submissions, reconciliation with VAT returns is essential. Special attention must be paid to the proper structuring of the JPK_V7M/JPK_V7K combined reporting.
- Portugal
- Final validation should include thorough checking of invoice sequence integrity with proper documentation of any canceled or voided documents. For retail operations, validation by cash register or store location may be necessary. Special attention to SAF-T (PT) version compatibility is essential.
- Romania
- Final validation must include thorough verification of D406 taxonomy alignment and proper Romanian chart of accounts compliance. Special attention to constantly evolving regulatory requirements is essential as Romania's implementation continues to develop.
By systematically working through this final validation checklist, you can achieve confidence that your SAF-T file is ready for submission. This thorough approach not only reduces the risk of rejection but also prepares you for any subsequent inquiries or audits from tax authorities.
After completing these final validation steps, you're ready to generate your SAF-T file for submission to tax authorities, completing the validation phase of your SAF-T reporting process.