INCREASE OF THE GRACE PERIOD FOR SAF-T REPORTING
According to a draft order amending OpANAF 1783/2021, ANAF proposes to modify the transmission deadlines and the date/dates from which categories of taxpayers/payers are obliged to transmit the standard tax control file.
The document proposes to increase the grace period as follows:
12 months for the first report, 11 months for the second, 10 months for the third and 9 months for the fourth. Also 8 months for the fifth, 7 months for the sixth, 6 months for the seventh, 5 months for the eighth, 4 months for the ninth, 3 months for the tenth, 2 months for the eleventh – for taxpayers who have the obligation to transmit the SAF-T file monthly;
-9 months for the first report, 6 months for the second report and 3 months for the third report – for taxpayers who are obliged to submit the SAF-T quarterly.
The grace period is calculated from the last day of the reporting period for which it is granted, when the obligation of transmission becomes effective for the taxpayer.
The obligation to transmit the standard tax control file by means of the D406 information return becomes effective for each category of taxpayer as follows:
- for taxpayers classified as large taxpayers on 1 January 2022, who were also in this category in 2021, the obligation to file the D406 information return begins on 1 January 2022, which is the reference date for large taxpayers;
- for taxpayers who are classified as large taxpayers on 1 January 2022 and who were not classified as large taxpayers in 2021, the obligation to file the D406 information return starts on 1 July 2022, which is the reference date for new large taxpayers;
- for taxpayers who are classified as medium-sized taxpayers on 31 December 2021, the obligation to submit the D406 information return starts on 1 January 2023, which is the reference date for medium-sized taxpayers;
- for taxpayers who are not classified on 31 December 2021 in the category of large taxpayers or medium-sized taxpayers, referred to as small taxpayers, and who retain this classification after 1 January 2022, the obligation to submit the D406 information return shall start from 1 January 2025, which is the reference date for small taxpayers;
- Non-resident taxpayers registered for VAT purposes only in Romania are obliged to submit the D406 information return starting with the reference date for small taxpayers (1 January 2025);
- taxpayers who on 31 December 2021 were classified as large taxpayers and from 1 January 2022 are classified as medium or small taxpayers are obliged to submit the D406 information return from the reference date for medium taxpayers (1 January 2023) and for small taxpayers (1 January 2025), depending on the category in which they were classified from 1 January 2022;
- for newly registered/registered taxpayers after the reference date for each category, the obligation to submit the D406 information return starts from the effective date of registration, the first submission of the D406 information return being made on the last day of the month following the reporting period, after the reference date for the category in which they were registered/registered.