The document did not explicitly state what the payments were for.
Sater, who was born in the Soviet Union, worked for the Trump Organization in the mid-2000s, helping the company build hotels in Florida and NY.
In March, Avenatti filed a lawsuit on Daniels' behalf seeking to invalidate her agreement not to talk about an allegedly "intimate relationship" on the grounds that Trump - who denies the affair, according to the White House - never signed it.
His disclosure now suggests Mr Trump repaid Mr Cohen previous year.
"There is substantial evidence that President Trump had knowledge of the loan when he filed his 2017 [financial disclosure form] notwithstanding his failure to report it".
In an accompanying letter to the Justice Department, the head of the USA government ethics office, David Apol, questioned why Trump did not mention the repayment in his 2017 financial disclosure report.
As Cohen fends off those questions, though, speculation has mounted over how his financial records were made public in the first place.
Cohen has repeatedly said the potential deal was dead in January 2016, but BuzzFeed News reported Thursday that Cohen and Sater were still working on the project well into Trump's campaign in 2016 and that a meeting between Trump and Putin in Russian Federation was not finally ruled out until July 2016.
Then last week, Avenatti put out a compendium of bank transactions that showed post-election payments to Cohen from big companies like Novartis and AT&T - which said he offered himself as a consultant with close ties to the new administration. Last month, his home, office and hotel room were raided by the Federal Bureau of Investigation, with records of the payment to Daniels among the materials seized.
Mediate reported that in talks to MSNBC and CNN, it was emphasized Avenatti likely could not get involved until after the case involving his adult film star wrapped up.
Giuliani said he knew news of the payment would come out, even if he didn't know "exactly when or what would come out". The FBI raided his properties last month.
Editor's note, May 17, 2:20 p.m.: In a statement, a spokesperson for Al-Rumaihi wrote, "In December 2016, Ahmed Al-Rumaihi and Michael Cohen met to discuss a potential Qatari investment in US infrastructure by Qatar Investments, which is a division of the Qatar Investment Authority ("QIA")".