Since 2022, Romania has implemented a new electronic reporting system known as SAF-T (Standard Audit File for Tax). This model, based on the OECD standard, aims to enhance tax control and improve the transparency of business operations.
The National Agency for Fiscal Administration (ANAF) uses this system to collect fiscal and accounting information from companies in a structured manner. The goal is to simplify reporting, automate audits, and strengthen the fight against tax fraud.
The format adopted by Romania is called the D406 Standard Tax Control File, which is transmitted electronically to the ANAF and contains the key data for tax control, from general accounting records to VAT operations.
Who is required to submit SAF-T?
The obligation to report through the SAF-T system in Romania applies to all companies operating in the country, both local and foreign, regardless of whether they hold a local tax identification number.
The ANAF established a phased implementation calendar according to company size:
- January 2022: large taxpayers.
- January 2023: medium-sized companies.
- January 2025: small taxpayers and entities registered only for VAT.
Thus, all companies with operations in Romania will be required to submit their electronic SAF-T reports starting in 2025.
Who is required to submit SAF-T?
The D406 file groups several types of information that must be submitted at different times of the year, depending on the type of declaration:
- D406 General Declaration: includes fiscal and accounting data. It is submitted monthly or quarterly, depending on the VAT reporting period applicable to each company.
- D406 Assets Declaration: submitted annually and includes information related to the company’s fixed assets.
- D406 Inventory Declaration: submitted only upon request by the ANAF and contains details about inventories or stock levels.
Each file is generated in XML format and sent electronically together with a PDF form digitally signed.
SAF-T submission deadlines in Romania
Submission deadlines depend on the type of declaration and the taxpayer’s category. For the D406 General Declaration, companies must submit the file monthly or quarterly, following the same VAT reporting period. The deadline is the last day of the month following the end of the reporting period.
For example, if a company files monthly, the January report must be submitted before the last day of February. For quarterly filing, the first-quarter report must be submitted before April 30.
The D406 Assets Declaration is filed once per year, coinciding with the deadline for submitting the annual financial statements. The D406 Inventory Declaration is submitted only when requested by the tax authority, usually within 30 days of the request.
EDICOM Global Platform: centralized management of electronic tax reports
The adoption of the SAF-T system in Romania is part of a global trend toward the digitalization of tax processes. In this context, having a global technology provider becomes essential to ensure compliance across all the countries where a company operates.
EDICOM Global Platform is a comprehensive solution for the automated and centralized management of electronic tax reporting. It enables seamless integration between internal management systems and the tax authorities’ platforms in each country, ensuring that all submissions are made in the required format and within the established deadlines.
With EDICOM’s platform, companies can manage SAF-T reporting in Romania and other international models from a single, unified, and secure environment, simplifying tax compliance in an increasingly digital landscape.
