The new SAF-T requirement. The submission date depending on the type of taxpayer

13.10.2022
in Obligations
by Cristian Meneghetti

Reading Time: 4 min

As a reminder, the Official Gazette of Romania No. 1073 of November 9, 2021 published the Order of the President of A.N.A.F. no. 1783/2021 about the nature of the information to be declared by the taxpayer/taxpayer through the standard tax control file, SAF-T, the reporting template, the procedure and conditions of transmission, as well as the transmission deadlines and the date(s) from which the categories of the taxpayers/taxpayers are required to submit the standard tax control file, which includes a number of 5 annexes, and which regulates the following aspects:

– the definition of the Standard Fiscal Control File (SAF-T), which represents an international standard designed by the Organization for Economic Cooperation and Development, which aims at the electronic exchange of accounting data between the taxpayer and national tax administrations. The basis of the SAF-T implementation in Romania was the OECD SAT-T version 2.0, which represents the version updated as of the date of issuance of the order.
– the implementation of the Standard Fiscal Control File (SAF-T), which involves the taxpayer’s obligation to provide the central tax body with a statement containing information from tax and accounting records, through a Standard Fiscal Control File Information Statement, hereafter referred to as Information Statement D406;
– The mode of transmission of the D406 information statement;
– Establish, depending on the category of taxpayers, the deadlines for filing the first D406 information return;
– Establish grace periods from which taxpayers/taxpayers can benefit;

– Establish activities related to the preparation and submission of the D406 information statement as follows.

In fact from 1.1.2022 with effect from 1.7.2022 the obligation to declare through a new information model D406 a summary reporting ( Standard Fiscal Control File SAF-T) of the accounting data as of the reference date (month or quarter whatever) was introduced in Romania. The effective date was decided gradual depending on the type of taxpayer (large, medium, small etc)

Following the publication of ANAF Director’s Order no. 1783/2021, in view of the fact that the Tax Agency has been compiling the list of large taxpayers as of January 1, 2022, for greater clarity of the dates as of which categories of taxpayers are obligated to file SAF-T, following questions posed by taxpayers, it was found necessary to amend Annex 5 to the aforementioned order.

Therefore, through the changes made, the following aspects REFERRING TO THE DECORD OF OBLIGATION are clarified:

For taxpayers classified as large taxpayers as of Jan. 1, 2022, who were not in this category in 2021, the requirement to file the D406 information return takes effect on July 1, 2022, the reference date for new large taxpayers;
For taxpayers classified as average as of Dec. 31, 2021, the D406 information return filing requirement begins on Jan. 1, 2023, the reference date for average taxpayers;
For taxpayers who are not classified as of December 31, 2021 in the category of large or medium taxpayers, generically referred to as small taxpayers, and who maintain this classification after January 1, 2022, the obligation to file the D406 information return begins on January 1, , 2025, the reference date for small taxpayers;
Nonresident taxpayers registered for VAT purposes only in Romania are required to file the D406 information return as of the reporting date for small taxpayers (January 1, 2025);
taxpayers who were classified as large as of December 31, 2021, and as of January 1, 2022, are classified as medium or small, are required to file the D406 information return as of the reporting date for medium taxpayers (January 1, 2023 ), respectively, for small taxpayers (January 1, 2025), depending on the category in which they were classified as of January 1, 2022;
for newly enrolled/enrolled taxpayers after the reference date for each category, the obligation to file the D406 information return starts from the effective date of enrollment, the first submission of the D406 information return is to be made on the last day of the month following the period for which reporting is made, subsequent to the reference date for the category in which they were enrolled/enrolled

In conclusion, most taxpayers will be faced from 1.1.2023 with a new periodic compliance that needs the utmost attention (and implementation of management software e.g. stock) as it provides the Romanian Revenue Agency (ANAF) with a set of indicators and data referring directly to the accounts.

Obligations