The contraventions applicable for the SAF-T declaration are those mentioned in art. 337^1 of the Romanian Fiscal Procedure Code:
- Failure to submit the standard fiscal control file (SAF-T 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 standard fiscal control file (SAF-T declaration / declaration 406), is sanctioned with a fine between 500 lei – 1,500 lei
The following are not penalized:
- The persons who correct the standard fiscal control file until the legal deadline for submitting the next file
- Persons who, after the legal submission deadline, correct the standard fiscal control file as a result of a fact not attributable to the taxable person
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