In the Official Gazette (Part I) no.275 of 22.03.2022 was published the ANAF Order no.373 for the modification of the Annex no.5 to the ANAF President Order no.1783/2021 regarding the nature of the information that the taxpayer/payer must declare through the standard tax control file, the reporting model, the transmission procedure and conditions, as well as the transmission deadlines and the date/dates from which the categories of taxpayers/payers are obliged to transmit the standard tax control file.
- We remind you that in the MO no.1073/09.11.21 was published OpANAF no.1783/2021 regarding the nature of the information that the taxpayer/payer must declare through the standard tax control file, the reporting model, the transmission procedure and conditions, as well as the transmission deadlines and the date/dates from which the categories of taxpayers/payers are obliged to transmit the standard tax control file, which includes a number of 5 annexes, and which regulates the following aspects:
- definition of the Standard Fiscal Control File (SAF-T) – 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 the national tax administration agencies. The implementation of SAF-T in Romania was based on the OECD version SAT-T 2.0, which is the updated version at the time of issuing the order.
- implementation of the Standard Fiscal Control File (SAF-T), which implies the obligation of the taxpayer to provide the central fiscal authority with a statement containing information from the fiscal and accounting records, through an Informative Declaration on the standard fiscal control file hereinafter referred to as Informative Declaration D406 ;
- the manner of transmission of the Informative Declaration D406;
- establishing, depending on the category of taxpayers, the deadlines for submitting the first informative declaration D406;
- establishing grace periods from which taxpayers / payers can benefit;
- establishing the activities regarding the preparation and submission of the Informative Declaration D406.
Following the publication of order 1783/2021, considering the fact that the A.N.A.F. established the list of large taxpayers starting with January 1, 2022, for a greater clarity of the data from which the categories of taxpayers are obliged to submit the SAF-T file, the need to amend Annex 5 to the mentioned order was identified.
We specify the fact that the brought changes clarify certain aspects, namely:
– the date from which the taxpayers included in the category of large taxpayers on December 31, 2021 and who are no longer part of this category starting with January 1, 2022, are obliged to submit the Declaration D406, respectively the reference date for medium taxpayers (January 1, 2023 ) or the reference date for small taxpayers (January 1, 2025), depending on the category in which they are included starting with January 1, 2022;
– the date from which the non-resident taxpayers registered only for VAT purposes in Romania are obliged to submit the Declaration D406, respectively the reference date for small taxpayers (January 1, 2025);
– the name of small taxpayers is used for the categories of taxpayers that are not part of the category of large taxpayers and medium taxpayers.
Moreover, it introduces in the category of taxpayers for which the date from which the filing of the D406 return becomes mandatory is the reference date established for credit institutions, non-banking financial institutions, financial institutions and insurance/reinsurance companies (1 January 2023) and the category of insurance brokerage/brokerage companies included in the category of large taxpayers from 1 January 2022.
According to Order 373/2022, the obligation to transmit the standard tax control file by means of the D406 information return becomes effective for each category of taxpayers, as follows:
- for taxpayers in the category of large taxpayers on January 1, 2022, who were part of this category in 2021, the obligation to submit Information Declaration D406 begins on January 1, 2022, which is the reference date for large taxpayers;
- for taxpayers in the category of large taxpayers on January 1, 2022, who were not part of this category in 2021, the obligation to submit Information Declaration D406 begins on July 1, 2022, which is the reference date for new large taxpayers;
- for the taxpayers included in the category of medium taxpayers on December 31, 2021, the obligation to submit the Informative Declaration D406 starts from January 1, 2023, which represents the reference date for the medium taxpayers;
- for taxpayers who are not included on December 31, 2021 in the category of large taxpayers or medium taxpayers, generically called small taxpayers, and who retain this classification even after January 1, 2022, the obligation to submit Information Declaration D406 begins on January 1, 2025, which is the reference date for small taxpayers;
- non-resident taxpayers registered only for VAT purposes in Romania have the obligation to submit the Informative Declaration D406 starting with the reference date for small taxpayers (January 1, 2025);
- taxpayers who as of December 31, 2021 were included in the category of large taxpayers, and starting with January 1, 2022 are included in the category of medium or small taxpayers have the obligation to submit Information Declaration D406 starting with the reference date for medium taxpayers (January 1, 2023 ), respectively for small taxpayers (January 1, 2025), depending on the category in which they were included starting with January 1, 2022;
- for newly registered / registered taxpayers according to the reference date for each category, the obligation to submit the Informative Declaration D406 starts from the effective date of registration, the first submission of the Informative Declaration D406 will be made on the last day of the following month the reporting period, after the reference date for the category in which they were registered / classified.
According to the document, taxpayers who were classified in a category that had the obligation to submit Information Return D406 according to the reference data, and subsequently are classified in a category for which the reference date for filing the declaration did not meet continues to report the standard control file fiscal by submitting Informative Declarations D406.
By exception, for credit institutions, non-banking financial institutions, financial institutions and insurance/reinsurance companies, classified as large taxpayers on 1 January 2022, the obligation to file the D406 information return starts on 1 January 2023, which is the reference date for credit institutions, non-banking financial institutions, financial institutions and insurance/reinsurance companies.
Investment management companies and managers of alternative investment funds/alternative investment funds, as well as managers of privately managed pension funds and/or voluntary pension funds and/or occupational pension funds, insurance brokerage/brokerage companies, entities that are authorised, regulated and supervised by the Financial Supervision Authority, classified as of 1 January 2022 in the category of large taxpayers, are obliged to file the D406 information return after the reference date for credit institutions, non-bank financial institutions, financial institutions and insurance/reinsurance companies.
- The following categories of taxpayers are obliged to file the Standard Tax Control File (SAF-T), by means of the D406 Information Return:
- autonomous utilities;
- national research and development institutes;
- joint stock companies (S.A.);
- joint stock companies (SCA);
- limited partnerships (SCS);
- general partnerships (SNC);
- limited liability companies (S.R.L.);
- national companies / companies; – craft cooperative organizations (OC1);
- consumer cooperative organizations (OC2);
- credit cooperative organizations (OC3);
– units without legal personality in Romania that belong to legal entities based abroad;
– foreign legal entities that carry out activity through a permanent establishment / several permanent establishments in Romania;
– foreign legal entities that have the place of exercising the effective management in Romania;
– associations with patrimonial purpose;
– associations / persons without patrimonial purpose;
– collective investment undertakings which are not constituted by the articles of association, as provided in the capital market legislation, voluntary pension funds, privately managed pension funds and other entities organized on the basis of the Civil Code;
– non-resident companies that have in Romania a registration code for VAT purposes (taxpayers registered by direct registration, taxpayers registered by tax representative, fixed offices);
– other legal entities that are not expressly mentioned in point 4.
The categories of taxpayers who are not required to file the Standard Tax Control File (SAF-T) are:
o authorized natural persons (PFA);
o individual enterprises (II);
o family businesses (IF);
o for-profit individuals (PFL);
o family associations (ASF);
o professional limited liability companies (SPAR) and individual law firms; – professional notary
companies and individual notary offices; – individual medical offices (CMI);
o professional companies practicing insolvency (SPI);
o limited liability professional enterprises (URL);
o public institutions (PUB), regardless of their source of funding or the category of taxpayers they
are employed in;
o administrative authorities, regardless of their source of financing
Legal basis:
– ANAF Order 373/2022 for the amendment of annex no. 5 to the Order of the President of the National Agency for Fiscal Administration 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 dates from which the categories of taxpayers / payers are obliged to transmit the standard fiscal control file;
– ANAF Order 1783/2021 on the nature of the information that the taxpayer / payer must declare through the standard fiscal control file, the reporting model, the procedure and the conditions of transmission, as well as the transmission terms and the date / dates from which the categories of taxpayers / payers are required to submit the standard tax control file.