Using reports for data verification
Confirm completeness and accuracy of the data set using built-in reports.
While audit rules help identify specific validation issues, reports provide a broader view of your data that's essential for verifying overall completeness and accuracy. After you resolve audit-identified issues, use reports to compare your reporting data with your source system data to ensure your SAF-T submission accurately represents your financial reality.
The role of reports in data validation
Completeness verification confirms that all required transactions and data have been properly imported.
Total reconciliation ensures that financial totals match your official records.
Categorization validation verifies proper classification of transactions and accounts.
Cross-check capabilities examine data from different perspectives to identify inconsistencies.
Core report types
- Sales reports
- These reports help validate transaction data completeness and accuracy.
Report Type What it Shows Best For Sales by Product Product codes, descriptions, quantities sold, document counts, monetary values (debit, credit, total) Comparing product sales totals with source systems; verifying quantity-value alignment Sales by Customer Customer identification (country, name, tax ID), transaction counts, monetary values (tax payable, net, gross) Matching customer totals with receivables reporting; confirming complete tax identification Sales by Tax Code Tax types, codes, percentages, quantities, document counts, monetary values Ensuring tax code consistency; aligning totals with VAT returns or tax declarations - Financial reports
- These reports help validate overall financial data integrity.
Report Type What it Shows Best For Balance Sheet Financial position showing assets, liabilities, and equity accounts with their balances Comparing with official balance sheet; verifying account balances and classifications Profit and Loss Revenue, expense, and resulting profit/loss figures Reconciling with income statement; ensuring complete revenue and expense categorization Trial Balance All general ledger accounts with their debit and credit balances (includes Pluriannual version) Verifying debits equal credits; matching general ledger balances and classifications Trial Balance Taxonomy Account mapping to standardized reporting taxonomies (includes Pluriannual version) Confirming proper account classification; verifying consistency across reporting periods Accounting Statement Detailed journal entries and general ledger transactions Validating individual transaction postings; verifying journal entry accuracy and completeness Offsetting Account Report Transactions that require offsetting entries or adjustments Identifying and validating balancing entries; ensuring proper account reconciliation
Validation workflow
Start your validation with a financial overview. Begin with Balance Sheet and Profit and Loss reports to confirm overall financial accuracy against your source systems.
Validate transaction details. Use Sales by Product, Sales by Customer, and Sales by Tax Code reports to verify operational data completeness and accuracy.
- Cross-check for consistency.
Compare total sales values across all sales reports
Verify sales totals reconcile with Profit and Loss revenue figures
Confirm Trial Balance accounts match Balance Sheet values
Check transaction counts against expected volumes and source system statistics
Verify classifications. Use Trial Balance Taxonomy reports to ensure proper account classification and regulatory compliance.
Investigate and resolve issues. When discrepancies are found, document the issue, investigate root causes, correct at source systems, re-extract data, and re-verify reports.
Addressing issues found through reports
Unlike audit rules that specifically identify problematic data elements, report-based issues often require more investigative work to identify the exact cause of discrepancies.
Document the discrepancy: Note the specific report, figures, and expected values
Investigate root causes: Determine if issues stem from data extraction, transformation, or source data problems
Correct at the source: Address underlying issues in source systems where possible
Re-extract and re-import: Update your SAF-T data with corrected information
Re-verify: Generate reports again to confirm the issues are resolved
Country variations
- France
- Reports must be reconciled with the French standard chart of accounts (PCG). Validation includes careful checking of journal entry categorization in the Accounting Statement report.
- Norway
- Report validation emphasizes proper taxonomy mapping to the Norwegian standard chart of accounts (NS-4102). Trial Balance Taxonomy reports are particularly important for Norwegian validation.
- Poland
- Additional report types include Banking reports (JPK_WB) for validating bank statement information and Inventory reports (JPK_MAG) for verifying stock movements. Validation typically includes checking purchase-related reports, which aren't required in all countries.
- Portugal
- Reports focus heavily on sales transactions with specialized validation for retail operations. Companies must verify sales reports at very granular levels, potentially down to individual cash registers or store locations.
- Romania
- D406 taxonomy alignment is critical in report validation, with special attention to proper tax category assignment. Balance Sheet validation must conform to Romanian accounting standards.