The taxpayers included by the tax authorities on the lists of large and medium taxpayers had the obligation to report SAF-T 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 SAF-T starting from January 2025.
Small taxpayers, who until January 2025 are reclassified by ANAF as large or medium taxpayers, will have the obligation to report SAF-T starting with the date of their inclusion on the lists of large and medium taxpayers.
Thus, if we consider the lists of large and medium taxpayers published by ANAF on December 7, 2023, with applicability starting from January 2024, the companies that before January 2024 were classified as small taxpayers and starting from January 2024 are classified as medium or large taxpayers, will have the obligation to report SAF-T starting from January 2024.
In addition, they will benefit from a grace period depending on the reporting period.
Taxpayers with monthly SAF-T reporting obligation
Those who have a monthly VAT reporting obligation benefit from the grace period as follows:
- 6 months for the first report; thus, the declaration for the month of January 2024 will have a submission deadline of 31.07.2024
- 5 months for the second report; thus, the declaration for the month of February 2024 will have a submission deadline of 31.07.2024
- 4 months for the third report; thus, the declaration for the month of March 2024 will have a submission deadline of 31.07.2024
- 3 months for the fourth report; thus, the declaration for the month of April 2024 will have a submission deadline of 31.07.2024
- 2 months for the fifth report; thus, the declaration for May 2024 will have a submission deadline of 31.07.2024
- Starting with June 2024, the reporting deadline will be until the last working day of the month following the month for which the declaration is submitted; for example, for June 2024 the deadline will be 31.07.2024, for July 2024 the deadline will be 31.08.2024, etc.
Taxpayers with quarterly SAF-T reporting obligation
Those who have a quarterly VAT reporting obligation as well as those not registered for VAT purposes benefit from the following grace period:
- 3 months for the first report; thus, the declaration for the period January–March 2024 will have a submission deadline of 30.06.2024.
- Starting with April 2024, the reporting deadline will be until the last working day of the month following the quarter for which the declaration is submitted; thus for April–June 2024, the deadline will be until 31.07.2024, for July–September 2024, the deadline will be until 31.10.2024, etc.
Taxpayers who before January 2024 had the status of large or medium taxpayers, and had the obligation to submit SAF-T declarations, and starting from January 2024 no longer have the status of large or medium taxpayers, but become small taxpayers, still have the obligation to submit the SAF-T declarations.
Find here the lists of large and medium taxpayers published by ANAF on 07.12.2023 with applicability starting from January 2024.
How can you use the Latitude App for SAF-T reporting?
In the preparation of SAF-T declarations, you can use the Latitude App according to the company's needs for:
Generating SAF-T declarations
Monthly/quarterly, annual or on-demand by importing data from Excel.
Verification of SAF-T declarations
Converting from XML to Excel format and running automatic checks, including vs. D300, D390, D394 and D100.
Modification and completion
Modifying or completing the Excel file and converting it into XML format.
Simplify fiscal compliance with Latitude App
e-Invoice, e-Transport, SAF-T — all in one cloud platform. Test for free, no obligations.
