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

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

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

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

  • The SAFT declaration for the first reporting quarter can be submitted until the last day of the third month after the end of the reporting quarter (for example, if the SAFT reporting obligation applies from 01.01.2022, the quarterly SAFT declaration for the period January – March 2022 is can submit at any time until 30.06.2022)
  • The SAFT 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 SAFT declaration.

No grace period applies for submitting the annual SAFT declaration and the SAFT declaration on request.

 

Question: What is the deadline for submitting the SAFT declaration for an medium taxpayer with a monthly VAT reporting period.

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

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

  • for the month of January 2022, the SAFT declaration can be submitted until 31.07.2023
  • for the month of February 2022, the SAFT declaration can be submitted until 31.07.2023
  • for the month of March 2022, the SAFT declaration can be submitted until 31.07.2023
  • for the month of April 2022, the SAFT declaration can be submitted until 31.07.2023
  • for the month of May 2022, the SAFT declaration can be submitted until 31.07.2023
  • for the month of June 2022, the SAFT declaration can be submitted until 31.07.2023, hence the applicable deadline is the usual one: the last day of the month following the reporting month
  • for the month of July 2022, the SAFT declaration can be submitted until 31.08.2023, etc.

 

Question: What is the deadline for submitting the SAFT declaration for a small taxpayer with a monthly VAT reporting period.

Answer: Small taxpayers, monthly VAT payers, have the obligation to submit the SAFT declaration monthly starting with January 2025. Thus, the first SAFT 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 SAFT declaration can be submitted until 31.07.2025
  • for the month of February 2025, the SAFT declaration can be submitted until 31.07.2025
  • for the month of March 2025, the SAFT declaration can be submitted until 31.07.2025
  • for the month of April 2025, the SAFT declaration can be submitted until 31.07.2025
  • for the month of May 2025, the SAFT declaration can be submitted until 31.07.2025
  • for the month of June 2025, the SAFT declaration can be submitted until 31.07.2025, hence the applicable deadline is the usual one: the last day of the month following the reporting month
  • for the month of July 2025, the SAFT declaration can be submitted until 31.08.2025, etc