What is the grace period for the SAF-T declaration (Declaration 406)

For submitting the periodic RO SAF-T declaration (monthly or quarterly), taxpayers benefit from a grace period of maximum 6 months for the first reporting months/quarters.

Taxpayers with monthly reporting

Taxpayers who have the obligation to submit the monthly SAF-T declaration can benefit from a maximum of 6 months of grace for the first 6 reports:

• The SAF-T declaration for the first reporting month can be submitted until the last day of the sixth month after the end of the reporting month (for example, if the SAF-T reporting obligation applies from 01.01.2022, the SAF-T declaration for the month of January can be submitted at any time until 31.07.2022)
• The SAF-T declaration for the second reporting month can be submitted until the last day of the fifth month after the end of the reporting month
• The grace period decreases, SAF-T reporting for the sixth reporting month being done until the last day of the month following the reporting month (this being the normal reporting deadline)

Taxpayers with quarterly reporting

Taxpayers who have the obligation to submit the SAF-T declaration quarterly can benefit from a maximum of 3 months of grace for the first quarter of reporting:

• The SAF-T declaration for the first reporting quarter can be submitted until the last day of the third month after the end of the reporting quarter
• The SAF-T declaration for the second reporting quarter will be submitted at the usual reporting deadline, namely by the last day of the month following the reporting quarter

During the grace period, taxpayers will not be penalized for not submitting the SAF-T declaration.

No grace period applies for submitting the annual SAF-T declaration and the SAF-T declaration on request.

Example: Medium taxpayer with monthly VAT reporting period

Question: What is the deadline for submitting the SAF-T declaration for a medium taxpayer with a monthly VAT reporting period?

Answer: Medium taxpayers, monthly VAT payers, have the obligation to submit the monthly SAF-T declaration starting with January 2023. Thus, the first SAF-T reporting month will be January 2023.

For the first months of reporting, the grace period applies, as follows:

• for the month of January 2023 – the SAF-T declaration can be submitted until 31.07.2023
• for the month of February 2023 – the SAF-T declaration can be submitted until 31.07.2023
• for the month of March 2023 – the SAF-T declaration can be submitted until 31.07.2023
• for the month of April 2023 – the SAF-T declaration can be submitted until 31.07.2023
• for the month of May 2023 – the SAF-T declaration can be submitted until 31.07.2023
• for the month of June 2023 – the SAF-T declaration can be submitted until 31.07.2023 (usual deadline)
• for the month of July 2023 – the SAF-T declaration can be submitted until 31.08.2023, etc.

Example: Small taxpayer with monthly VAT reporting period

Question: What is the deadline for submitting the SAF-T declaration for a small taxpayer with a monthly VAT reporting period?

Answer: Small taxpayers, monthly VAT payers, have the obligation to submit the SAF-T declaration monthly starting with January 2025. Thus, the first SAF-T reporting month will be January 2025.

For the first months of reporting, the grace period applies, as follows:

• for the month of January 2025 – the SAF-T declaration can be submitted until 31.07.2025
• for the month of February 2025 – the SAF-T declaration can be submitted until 31.07.2025
• for the month of March 2025 – the SAF-T declaration can be submitted until 31.07.2025
• for the month of April 2025 – the SAF-T declaration can be submitted until 31.07.2025
• for the month of May 2025 – the SAF-T declaration can be submitted until 31.07.2025
• for the month of June 2025 – the SAF-T declaration can be submitted until 31.07.2025 (usual deadline)
• for the month of July 2025 – the SAF-T declaration can be submitted until 31.08.2025, etc.