The taxpayers included by the tax authorities on the lists of large and medium taxpayers had the obligation to report SAFT in stages, starting with January 2022, according to the chart below published by ANAF. Small taxpayers and non-resident companies registered for VAT purposes in Romania will have the obligation to report SAFT starting from [...]
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Who has the obligation to issue and send e-Invoices? The obligation to issue electronic invoices and to transmit them through the national RO e-Invoice system rests with: Economic operators that sell products with high fiscal risk in the B2B (Business to Business) relationship The list of products with high fiscal risk is detailed in [...]
For certain categories of taxpayers, the first deadline for submitting the D406 Annual Declaration regarding fixed assets ("Annual D406 Assets Declaration") is approaching. The general rule for establishing the deadline for submitting the annual D406 Declaration regarding assets is that this deadline is the same as the deadline for submitting the financial statements related to [...]
The contraventions applicable for the SAFT declaration are those mentioned in art. 337^1 of the Romanian Fiscal Procedure Code: Failure to submit the standard fiscal control file (SAFT declaration / declaration 406) by the deadlines provided by law, is sanctioned with a fine between 1,000 lei – 5,000 lei Incorrect or incomplete filing of the […]
For submitting the periodic RO SAFT declaration (monthly or quarterly), taxpayers benefit from a grace period of maximum 6 months for the first reporting months/quarters. Taxpayers who have the obligation to submit the monthly SAFT declaration can benefit from a maximum of 6 months of grace for the first 6 reports: The SAFT declaration for […]
The SAFT statement (statement 406) includes three types of reports, each with different deadlines: Periodic SAFT reporting: the deadline for submitting the periodic SAFT declaration is until the last day of the month following the reporting month (in the case of monthly reporting) or until the last day of the month following the reporting quarter […]
Since when does the obligation to submit the RO SAFT declaration (declaration 406) come into effect?
The obligation to submit the RO SAFT declaration (declaration 406) becomes effective for each taxpayer depending on his category: taxpayers included in the category of large taxpayers on January 1, 2022, who were also part of this category in 2021, have the obligation to report to the SAFT starting on January 1, 2022 taxpayers included […]
The SAF-T declaration (declaration 406) must be submitted by all taxpayers, Romanian legal entities or non-resident legal entities that carry out activity in Romania through a permanent establishment or that have a registration code for VAT purposes in Romania or the place of effective management in Romania. The deadlines from which taxpayers will submit the […]
The RO SAF-T declaration (declaration 406) contains four main sections, each of these sections presenting one or more subsections. SAFT sections and subsections may have different reporting periods: some of the SAFT sections and subsections are reported periodically (monthly or quarterly, depending on the reporting period applicable to each taxpayer) -> see What are the […]
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