How Does SAF-T Declaration Work in Romania?

rumania SAF-T

From 2022, Romania will make companies declare their tax and accounting information electronically through the SAF-T system.

The implementation of the SAF-T system is part of the national digitalization project’s “enhancement of the capabilities of the national tax authority to support modernization initiatives” implemented by the national tax authority (ANAF).

D406 Standard Tax Control File

After analyzing the different models implemented in other countries like the SAF-T in Portugal and Poland, the ANAF has decided to join those countries and use the standard defined by the OECD for the electronic exchange of tax information.

The ANAF has determined that data must be transmitted in the SAF-T format called D406 Standard Tax Control File embedded in a PDF.

The Standard Audit File for Tax – SAF-T consists of a standardized file that facilitates fiscal control by tax authorities and simplifies tax compliance for taxpayers, and also guarantees information security.

What companies must declare SAF-T in Romania?

All Romanian and foreign companies with a presence in the country regardless of having a tax identification number.

Implementation calendar

The ANAF has published a phased compliance deadline calendar based on companies’ annual invoiced amounts.

  • January 2022: Large taxpayers.
  • January 2023: Medium taxpayers.
  • 2025: Small taxpayers.

What kind of information must be declared?

Types of declarations:

  • D406 Declaration every month or every trimester, following the applicable VAT declaration term.
  • D406 Assets Declaration annual declaration.
  • D406 Stocks upon request by the ANAF.

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