Starting January 1, 2025, non-resident companies registered for VAT purposes in Romania are required to submit the SAF-T (Standard Audit File for Tax) declaration. The good news? The version for non-residents is simplified, making the reporting process much more manageable. Here's a clear breakdown of what non-resident businesses need to know to stay compliant.
What does the non-resident SAF-T look like?
Non-resident taxpayers will submit a more streamlined SAF-T declaration, which covers the essentials:
- Declaration Header – Basic company information, including taxpayer details, contact information, and the reporting period.
- Product List – A list of traded goods, including tariff codes and units of measurement.
- List of Measurement Units – The units used for reporting, aligned to the SAF-T standard.
- Cost/Profit Centres – Only if relevant to the company's operations.
- List of VAT Tax Codes – Describes the types of transactions carried out during the reporting period.
- Sales Invoices – A record of all issued invoices.
- Purchase Invoices – A record of all received invoices.
No complicated extra sections – just the essentials.
How often must non-residents submit SAF-T?
The SAF-T submission frequency follows the company's VAT filing frequency:
- Monthly VAT filers must submit monthly SAF-T declarations.
- Quarterly VAT filers must submit quarterly SAF-T declarations.
Also, non-resident taxpayers benefit from a grace period to help them transition smoothly. For those who file VAT returns monthly, SAF-T declarations for January to June 2025 can be submitted by the end of July 2025. Starting with the July 2025 reporting period, SAF-T submissions must be made by the end of the following month. For quarterly filers, the first quarter's SAF-T declaration, covering January to March 2025, can be submitted by the end of June 2025. From the second quarter onward, filings must be submitted by the end of the month following the quarter for which the report is prepared.
Unlike Romanian resident companies, non-residents are not required to submit annual SAF-T reports on assets or inventory reports upon request, which makes their compliance process significantly simpler.
Why it's important to double-check your data
Even with a simplified format, accuracy matters. We highly recommend that non-resident companies cross-check their SAF-T data against:
- D300 (regular VAT returns)
- D390 (Intra-community operations)
- D394 (Domestic operations)
A quick verification can help avoid penalties, audits, and unnecessary complications down the line.
Latitude App makes it even easier
If you're a non-resident business operating in Romania and already using the e-Invoice system, Latitude App can automatically generate your SAF-T declaration from your invoices.
And if you have other invoices that aren't available through the e-Invoice system? No problem, you can easily add them in Excel and integrate them into your SAF-T declaration using Latitude App. It's fast, flexible, and designed to make your reporting effortless.
With the new SAF-T reporting obligations just around the corner, now is the perfect time to act. Make the most of the grace period, get your reporting systems in order, and simplify the entire process using smart tools like Latitude App. Stay one step ahead and make SAF-T reporting one less thing to worry about in 2025!
Watch our tutorial and get fully prepared for what's coming!
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