The SAF-T declaration (declaration 406) must be submitted by all taxpayers, Romanian legal entities or non-resident legal entities that carry out activity in Romania through a permanent establishment or that have a registration code for VAT purposes in Romania or the place of effective management in Romania.

The deadlines from which taxpayers will submit the SAF-T declaration depend on the size of the taxpayer (read also When does the obligation to submit the SAFT declaration (declaration 406) and What are the deadlines for the SAFT declaration (declaration 406)).

There are also a number of taxpayers who will not have the obligation to submit the RO SAF-T declaration (declaration 406), such as: authorized natural persons, natural persons carrying out activities for profit (PFL), professional associations of lawyers with limited liability (SPAR) and individual law offices, professional notary societies and individual notary offices, individual medical offices (CMI) and others. The complete list of taxpayers who have the obligation, respectively those who do not have the obligation, to submit the RO SAF-T declaration can be found in Annex no. 5 to ANAF Order no. 1783/2021 regarding the nature of the information that the taxpayer/payer must declare through the standard fiscal control file, the reporting model, the procedure and conditions of transmission, as well as the transmission deadlines and the date/dates from which the categories of taxpayers/payers are obliged to send the standard fiscal control file.