The contraventions applicable for the SAFT declaration are those mentioned in art. 337^1 of the Romanian Fiscal Procedure Code:

  • Failure to submit the standard fiscal control file (SAFT 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 (SAFT 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.