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,<\/b> 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: <\/p>\n
– the definition of the Standard Fiscal Control File (SAF-T), <\/b>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<\/b>. 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. 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.<\/p>\n Therefore, through the changes made, the following aspects REFERRING TO THE DECORD OF OBLIGATION<\/b> are clarified:<\/p>\n 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.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" As a reminder, the Order of the President of the A.N.A.F. No. 1783\/2021 was published in the Official Gazette of Romania No. 1073 of November 9, 2021 about the nature of the information that the taxpayer\/taxpayer must declare through the fas <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-4283","post","type-post","status-publish","format-standard","hentry","category-obligations"],"yoast_head":"\n
\n– 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;
\n– The mode of transmission of the D406 information statement;
\n– Establish, depending on the category of taxpayers, the deadlines for filing the first D406 information return;
\n– Establish grace periods from which taxpayers\/taxpayers can benefit;<\/p>\n\n