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.
What information must be declared to the ANAF?
Tax and accounting information must be declared in the SAFT D406 Standard Tax Control File format encrusted in a PDF. The ANAF has defined three different archives to declare:
Report with monthly tax and accounting information following the applicable VAT tax period.
Declaration D406 Assets
Annual report with information about assets.
Declaration with information about stock upon request by ANAF.