Tax Export Workflows

Domavia automates the generation of tax compliance reports required by various jurisdictions. This guide covers SAF-T (Standard Audit File for Tax) and CRS (Common Reporting Standard) exports.

What Are Tax Export Files?

SAF-T (Standard Audit File for Tax)

Purpose: Standardized format for exporting accounting data to tax authorities

Required By:

• Portugal: Monthly/quarterly SAF-T PT exports
• Poland: JPK format (Polish SAF-T variant)
• Luxembourg: FAIA format
• Austria: SAF-T Austria
• France: FEC (Fichier des �critures Comptables)
• Norway: SAF-T Financial
• Lithuania: i.SAF

What It Contains:

• General ledger entries
• Chart of accounts
• Customer and supplier master data
• Invoices (sales and purchases)
• Payments and receipts
• Tax calculations
• Asset movements

CRS (Common Reporting Standard)

Purpose: Automatic exchange of financial account information between tax authorities

Who Needs It:

• Financial institutions (banks, investment firms)
• Trust companies
• High-net-worth individuals with reportable accounts
• Entities classified as "Passive NFEs"

What It Contains:

• Account holder details
• Account balance or value
• Interest, dividends, and other income
• Gross proceeds from sales/redemptions
• Tax residency classification
• Controlling persons (for entities)

SAF-T Export Workflow

Step 1: Access SAF-T Export Tool

Navigate to Dashboard � Tax � SAF-T Export or Tax � Export SAF-T.

Step 2: Select Period

Choose Export Period:

• Monthly: January 2026, February 2026, etc.
• Quarterly: Q1 2026 (Jan-Mar), Q2 2026 (Apr-Jun)
• Annual: Full year 2026
• Custom Range: Specific start and end dates

Date Restrictions:

• Cannot export future periods
• Can only export closed accounting periods
• Must align with your company's fiscal year

Step 3: Choose Country Format

Select SAF-T Variant:

Portugal (SAF-T PT):

• Version: 1.04_01 (current)
• Frequency: Monthly or quarterly (depending on turnover)
• Submission: Via AT Portal (Autoridade Tribut�ria)
• Special Requirements:
  • ATCUD codes for invoices
  • SHA-256 document hashing
  • QR codes on invoices

Poland (JPK):

• Version: JPK_V7M or JPK_V7K (monthly/quarterly)
• Frequency: Monthly
• Submission: Via Ministry of Finance portal
• Special Requirements:
  • VAT reporting included
  • Monthly deadlines (25th of following month)

Luxembourg (FAIA):

• Version: FAIA 1.0
• Frequency: Annual
• Submission: Via eCDF platform
• Special Requirements:
  • Multi-currency support mandatory
  • Consolidation for groups

Other Countries:

• Austria, France, Norway, Lithuania options available
• Select closest match if your country not listed

Step 4: Configure Export Options

Company Details:

• Company name (legal entity)
• Tax registration number (NIF, TIN, VAT number)
• Fiscal year
• Base currency (EUR, USD, PLN, etc.)
• Company address

Data Scope:

• General Ledger: All journal entries (required)
• Master Files: Chart of accounts, customers, suppliers (required)
• Source Documents: Invoices, receipts, stock movements (required for most)
• Fixed Assets: Asset register (optional, include if significant)
• Inventory: Stock movements (optional, required for wholesale/retail)

Validation Options:

• Validate Schema: Check XML against official XSD schema
• Business Rules: Validate accounting rules (balanced entries, valid dates)
• Hash Documents: Generate SHA-256 hashes for invoices (Portugal)
• Pretty Print XML: Format XML for human readability (larger file size)

Step 5: Review Data Sources

The system shows where data comes from:

General Ledger:

• Source: Domavia financial transactions
• Entries: 1,247 journal entries
• Date range: 2026-01-01 to 2026-01-31
• Total debits: �2,450,678.32
• Total credits: �2,450,678.32
• Status: Balanced

Master Files:

• Accounts: 156 accounts in chart
• Customers: 47 active customers
• Suppliers: 23 active suppliers
• Tax table: 5 VAT rates

Source Documents:

• Sales invoices: 89 invoices (�1,234,567.89)
• Purchase invoices: 45 invoices (�456,789.12)
• Payments: 134 payments
• Receipts: 89 receipts

Data Completeness:

• All required fields present
• 3 invoices missing customer tax ID (will be flagged)
• All dates within selected period

Step 6: Generate SAF-T File

Click Generate SAF-T button.

Generation Process:

Progress Indicator:

Generating SAF-T PT 1.04_01 for January 2026...
 Extracted 1,247 transactions
 Generated chart of accounts (156 accounts)
 Processed 89 sales invoices
 Processed 45 purchase invoices
 Validated XML schema
 Checked business rules (2 warnings)
 Generated document hashes
 SAF-T file ready for download (4.2 MB)

Step 7: Review Validation Results

Validation Report:

Passed Checks (15):

• XML schema valid
• All debits equal credits
• All dates within period
• All required fields present
• No duplicate invoice numbers
• Tax calculations correct
• Currency codes valid
• All parties have tax IDs (with exceptions noted)

Warnings (2):

• 3 invoices have foreign customers without Portuguese NIF (acceptable)
• 1 invoice has notes exceeding 200 characters (truncated)

Errors (0):

• No blocking errors

Action: If errors exist, fix data and regenerate. Warnings are typically acceptable.

Step 8: Download and Submit

Download Options:

• XML File: Raw SAF-T XML (for direct upload)
• ZIP Archive: Compressed (recommended for large files)
• PDF Report: Human-readable summary (for review)

Submission:

Domavia Tracks:

• Period exported
• Generation date
• File size and hash
• Submission date (if provided)
• Confirmation number (if provided)
• Download history

CRS Reporting Workflow

Step 1: Determine CRS Obligations

Who Must Report?:

• Financial Institutions: Banks, broker-dealers, investment funds
• Trust Companies: Managing client assets
• You (Individual): If holding foreign accounts and deemed "reportable"

Am I Reportable?: Navigate to Dashboard � Tax � CRS Status to check:

Classification:

• Active NFE: Operating business with less than 50% passive income � Not reportable (unless specified)
• Passive NFE: Investment holding company, trust � Reportable (controlling persons disclosed)
• Financial Institution: Providing financial services � Must report (and is reported to)
• Excluded: Pension funds, government entities � Not reportable

Domavia Shows:

• Your CRS classification based on your profile
• Which accounts are reportable
• Which tax authorities receive reports
• Your controlling persons (if entity)

Step 2: Collect Required Information

For Individuals:

• Full legal name
• Date of birth
• Current address
• Tax Identification Number (TIN) for each tax residence
• Country(ies) of tax residence

For Entities:

• Legal name and entity type
• Country of incorporation
• Tax residence country(ies)
• TIN(s)
• Controlling Persons:
  • Name, address, date of birth
  • TIN and tax residence
  • Ownership percentage
  • Control type (ownership, voting, other)

Financial Account Details:

• Account number
• Account type (depository, custodial, equity, debt)
• Account balance/value (as of Dec 31)
• Interest, dividends, other income earned
• Gross proceeds from sales

Step 3: Access CRS Report Generator

Navigate to Dashboard � Tax � CRS Reports or Tax � Generate CRS Report.

Step 4: Select Reporting Period

Standard Reporting:

• Reporting period: Calendar year (Jan 1 - Dec 31)
• Select year: 2025 (report due March 31, 2026)

Who Reports:

• If you're a financial institution: You report on clients
• If you're an individual: Your financial institutions report on you (but you can generate your own copy for review)

Step 5: Select Accounts to Report

Reportable Accounts: Domavia lists all linked accounts:

Select accounts to include in report.

Step 6: Review Due Diligence Classification

OECD Due Diligence: For each account, Domavia shows:

• Entity Type: Individual, Active NFE, Passive NFE, FI
• Tax Residence: Countries where you're tax resident
• Self-Certification: Date of last self-certification
• Documentary Evidence: Proof of residence documents on file
• Reasonableness Test: Whether classification seems reasonable

Update Classification if needed:

• Add new tax residence
• Upload updated proof of residence
• Change entity type (if incorrect)

Step 7: Enter Financial Details

For Each Account:

• Balance: Account value as of December 31, 2025
• Interest Earned: Total interest for the year
• Dividends: Total dividends received
• Other Income: Other taxable income (e.g., capital gains distributions)
• Gross Proceeds: Total from sales, redemptions, or other disposals

Multi-Currency:

• Amounts in original currency
• Conversion to reporting currency (usually USD or EUR)
• Exchange rate used

Step 8: Identify Controlling Persons (If Entity)

For Passive NFEs: List controlling persons (>25% ownership or control):

Person 1:

• Name: John Silva
• Date of Birth: 1980-05-15
• Address: Rua Example, Lisbon, Portugal
• TIN: 123456789 (Portugal)
• Tax Residence: Portugal
• Ownership: 60%
• Control Type: Ownership

Person 2:

• Name: Maria Silva
• Date of Birth: 1982-03-22
• Address: Rua Example, Lisbon, Portugal
• TIN: 987654321 (Portugal)
• Tax Residence: Portugal
• Ownership: 40%
• Control Type: Ownership

Step 9: Generate CRS XML

Click Generate CRS Report button.

Generation Process:

Output:

• CRS XML File: OECD-standard format
• Human-Readable Report: PDF summary
• Validation Report: Schema and business rule checks

Step 10: Submit to Tax Authorities

Submission Methods:

• Automatic Submission: Domavia submits on your behalf (premium feature)
• Manual Submission: Download XML and upload to tax authority portal
• Via FATCA/CRS Portal: Many countries use OECD portal

Submission Deadlines:

• Most countries: March 31 of following year
• Some countries: June 30 or September 30
• Check your jurisdiction's deadline in Tax � CRS Deadlines

Confirmation:

• Store submission confirmation in Domavia
• Domavia tracks submission history
• Receive copy-of-record for your files

Common Issues and Solutions

SAF-T Generation Fails

Error: "Unbalanced Journal Entry":

• Cause: Debit and credit totals don't match
• Solution: Review transactions in period, identify unbalanced entry, correct in accounting system

Error: "Invalid Tax ID Format":

• Cause: Customer/supplier tax ID doesn't match country format
• Solution: Update customer/supplier master data with correct format

Error: "Duplicate Invoice Number":

• Cause: Two invoices have the same number
• Solution: Renumber one invoice (if allowed) or note as corrected/canceled

CRS Classification Uncertain

"Am I a Passive NFE?":

• Check: Calculate passive income as % of total income
• Passive Income: Interest, dividends, rents, royalties, capital gains
• Threshold: If >50% passive � Passive NFE � Reportable

"Who Are My Controlling Persons?":

• Ownership: Anyone with >25% shares/units
• Voting Rights: Anyone with >25% voting power
• Control: Anyone who can hire/fire senior management or appoint board
• Benefit: Anyone entitled to >25% of distributions/liquidation proceeds

File Size Too Large

SAF-T File Exceeds Portal Limit:

• Solution 1: Split into multiple months (if allowed)
• Solution 2: Use ZIP compression (enable in export settings)
• Solution 3: Remove optional sections (inventory, fixed assets)

Compliance Calendar

Mark these dates:

Enable Reminders in Settings � Notifications � Tax Deadlines.

Record Keeping

Domavia Maintains:

• SAF-T History: All generated files with hashes
• CRS History: All submitted reports
• Submission Confirmations: Proof of filing
• Validation Reports: Evidence of compliance
• Correspondence: Tax authority communications

Retention:

• SAF-T exports: 7 years (or jurisdiction requirement)
• CRS reports: 6 years (OECD standard)
• Supporting documents: Per jurisdiction (usually 5-10 years)

Export Records: Download all tax export history: Tax � Export History � Download All

Professional Assistance

When to Get Help:

• First-time SAF-T submission
• Complex group structures
• Multi-currency consolidation
• Uncertain CRS classification
• Prior errors or penalties

Find Professionals: Navigate to Services � Tax Advisors and filter by:

• Specialization: SAF-T, CRS, international tax
• Country: Your reporting jurisdiction
• Language: Your preferred language

Domavia Partners: Pre-vetted professionals with:

• Proven SAF-T/CRS experience
• Fast response times
• Competitive rates
• Integration with Domavia platform

Summary

SAF-T Exports:

CRS Reports:

Best Practices:

• Generate exports monthly (don't wait until deadline)
• Review validation reports carefully
• Keep submission confirmations
• Set up deadline reminders
• Consult professionals for complex cases

Related Topics:

• Tax Residency - Track tax residency compliance
• Financial Accounts - Link accounts for CRS
• Document Services - Store supporting documents