The SAF-T statement (statement 406) includes three types of reports, each with different deadlines:
- Periodic SAF-T reporting: the deadline for submitting the periodic SAF-T 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 (in the case of quarterly reporting)
The SAF-T reporting period, monthly or quarterly, is applied depending on the VAT reporting period of each taxpayer:
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- Taxpayers who report monthly VAT will also report monthly SAF-T
- Taxpayers who report quarterly VAT will also report quarterly SAF-T
- Taxpayers not registered for VAT purposes will report quarterly SAF-T
- Annual SAF-T reporting (regarding fixed assets): the deadline for submitting the annual SAF-T declaration corresponds to the deadline for submitting financial statements.
Clarifications regarding the annual reporting: The general rule for submitting the fixed assets D406 declaration is that this declaration is submitted until the date of submission of the financial statements, provided that for the relevant financial year all other mandatory D406 declarations (monthly or quarterly) have been previously submitted – clarifications published on 14.11.2022
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- Example fiscal year: 01.04.2021 – 31.03.2022
- SAF-T reporting obligation: 01.01.2022
- Obligation to report Assets: 150 days from the end of the financial year
- Obligation to report Assets for fiscal year 2021 – 2022 -> SAF-T Assets are not reported for the period January – March 2022; the first reporting will be done for the financial year 2022 – 2023 until the deadline for submitting the related financial statements
- SAF-T reporting on request (regarding stocks): the deadline for submitting the SAF-T declaration on demand will be the one established by the authorities in the request sent regarding the submission of this declaration. The term established by the authorities must be at least 30 days from the date of the request.
For the first months of reporting, taxpayers can benefit from a grace period in which the usual reporting deadline above is postponed. See What is the grace period for the SAF-T declaration (declaration 406).