In support of the business environment, ANAF implements a mechanism for automatic notification of taxpayers who have failed to file SAF-T
With the expansion of the analysis capacity for the data collected through the D406 – Standard Tax Control File (SAF-T), ANAF is implementing an automatic notification mechanism for taxpayers who have not fulfilled the legal obligations regarding the filing of this declaration.
In this regard, during August 20, 2010, 15023 notifications were sent to taxpayers who either did not submit, partially or incorrectly submitted the D406.
It should be noted that the notifications sent to taxpayers where data inconsistencies were found also include detailed reports of the non-compliant transactions, attached to the PDF document sent (to access them, please check the attachments in the application with which the PDF received is viewed).
As a reminder, the Standard Audit Tax File (SAF-T) is an internationally standardized electronic file format for sending tax reports, VAT reporting, from taxpayers to tax authorities. SAF-T is an international standard for the electronic exchange of accounting data between companies/organizations and tax authorities.
This standard was developed by the Organization for Economic Cooperation and Development (OECD) in 2005 and has since undergone a number of refinements, the most recent version being OECD SAF-T 2.0. Its role is to simplify the taxpayers’ relationship with the ANAF, as the ANAF could carry out some checks electronically, without the need to carry out on-the-spot tax inspections.
SAF-T implementation and the use of the information to strengthen Romania’s financial sustainability, to make tax collection more efficient, to improve and strengthen VAT collection and to prevent/fight tax evasion are developed in line with the National Recovery and Resilience Plan (PNRR).
SAF-T reporting is being implemented in stages, being mandatory for large taxpayers from 2022, from 2023 for medium taxpayers and from 2025 for small taxpayers.
Failure to file the D406 Informative Return by the deadlines provided by law or incorrect or incomplete filing of the D406 Informative Return entails contraventions, in accordance with the provisions of Article 337 of Law 207/2015 on the Tax Procedure Code, as follows:
– a fine from 1.000 lei to 5.000 lei in case of failure to submit this declaration within the legal deadlines;
– fine from 500 lei to 1.500 lei in case of incorrect or incomplete declarations.
Source: ANAF