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 SAF-T declaration depend on the size of the taxpayer.
There are also a number of taxpayers who will not have the obligation to submit the RO SAF-T declaration (declaration 406), such as:
- Authorized natural persons
- Natural persons carrying out activities for profit (PFL)
- Professional associations of lawyers with limited liability (SPAR) and individual law offices
- Professional notary societies and individual notary offices
- Individual medical offices (CMI) and others
The complete list of taxpayers who have the obligation, respectively those who do not have the obligation, to submit the RO SAF-T declaration can be found in Annex no. 5 to ANAF Order no. 1783/2021 regarding the nature of the information that the taxpayer/payer must declare through the standard fiscal control file, the reporting model, the procedure and conditions of transmission, as well as the transmission deadlines and the date/dates from which the categories of taxpayers/payers are obliged to send the standard fiscal control file.
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