The obligation to submit the RO SAFT declaration (declaration 406) becomes effective for each taxpayer depending on his category:

  • taxpayers included in the category of large taxpayers on January 1, 2022, who were also part of this category in 2021, have the obligation to report to the SAFT starting on January 1, 2022
  • taxpayers included in the category of large taxpayers on January 1, 2022, who were not part of this category in 2021, have the obligation to report to the SAFT starting on July 1, 2022
  • taxpayers classified as medium taxpayers on 01.01.2023, have the obligation to report to the SAFT starting from January 1.2023
  • the rest of the taxpayers who do not fall into any of the categories above, have the obligation to report to the SAFT starting January 1, 2025

 

Question: If the company is included in the category of large taxpayers, since when does it have the obligation to report to SAFT?

Answer: If the company was included in the category of large taxpayers on 31.12.2021 and continued to be a large taxpayer from 01.01.2022, then it has the obligation to submit the SAFT starting from 01.01.2022.

If the company was not included in the category of large taxpayers on 31.12.2021 but was entered on the list of large taxpayers from 01.01.2022, then it has the obligation to submit the SAFT starting from 01.07.2022.

 

Question: If the company is included in the category of medium taxpayers, since when does it have the obligation to report to SAFT?

Answer: All medium taxpayers will report to SAFT starting from 01.01.2023.

 

Question: If the company was included in the category of medium-sized taxpayers in 2022, but starting with 01.01.2023 it was removed from the list of medium-sized taxpayers, since when does it have the obligation to report to the SAFT?

Answer: If on 01.01.2023 the company no longer appears on the list of medium taxpayers, and does not appear on the list of large taxpayers either, then it will have the obligation to submit the SAFT starting from 01.01.2025.

Optionally, it can also report to SAFT starting with 01.01.2023, but it is optional, the obligation only starting in 2025.

 

Question: Since when does the SAFT reporting obligation come into effect for a non-resident registereds for VAT purposes in Romania.

Answer: Non-residents registered for VAT purposes in Romania have the obligation to report SAFT starting from January 2025.

 

Question: Since when does the SAFT reporting obligation come into effect for a micro-enterprise.

Answer: Small taxpayers, who are not on the lists published by ANAF with large taxpayers and medium taxpayers, have the obligation to report to SAFT starting from January 2025.