What you submit and what you keep
- Author
- CRYPTO PORT Editorial
- Published
- Updated
- Reading time
- 5 min
In short
Documents you submit with a return and documents you keep but do not submit are two different sets. The history and calculation detail behind a crypto figure generally belong to the second set — not sent in, but ready to show if asked. What must be submitted and what must be retained is set by the rules, so check the National Tax Agency's guidance.
Key points
- Submitted documents and retained documents are different categories
- Supporting material must be producible even when it is not submitted
- Filing electronically can remove the need to attach some paper documents
- What is submitted and what is retained is set by the rules
Definition
Distinguishing the documents filed with a return from those that are not filed but must be kept.
Filing documents come in two kinds: those submitted with the return, and those not submitted but required to be kept for a period. For crypto, the CSV history and the calculation detail generally fall into the second kind. Not submitting them does not mean you need not produce or keep them.
The reason retention matters is that you can be asked to support the figure you reported. With the working still on hand, you can show the assumptions behind the number. Without history or calculation detail, there is nothing to show — and that difference translates directly into how burdensome the follow-up becomes.
Material worth keeping includes exchange annual statements and CSV exports, wallet history, the report your calculation tool produced, a note of the cost basis method and price sources you used, and, where history was missing, the record of how you estimated and why. Filed by year alongside your copy of the return, it is easy to come back to.
On the submission side, what is required depends on the content of the return, and filing electronically removes the need to attach certain documents. Take that from the National Tax Agency's guidance and the instructions in the return preparation screens; this site will not assert specific document names for your case.
Retention periods are also set by the rules and differ according to how you file. See tax-document-retention for background, confirm the precise requirements in the National Tax Agency's guidance, and ask a tax accountant about anything unclear.
Watch out for
- · This page is a general orientation, not tax advice
- · A document you do not submit may still be one you must retain
- · Submission and retention requirements are set by the rules — check National Tax Agency guidance
Frequently asked questions
Do I attach the CSV history to the return?
It is usually material to retain rather than to submit, though what is submitted depends on the content of the return. Follow the National Tax Agency's guidance and the preparation screens, and check with the tax office or a tax accountant if unsure.