As of January 1, 2025, the obligation of small taxpayers to submit to the central tax authority the declaration containing information from the accounting and tax records, called the D406 Informative Declaration (SAF-T), in accordance with the legal provisions*, shall take effect.
The model of the declaration is set out in Annex no. 2 of ANAF President’s Order no. 1783/2021 on the nature of the information that the taxpayer/payer must declare through the standard tax control file, the reporting model, the procedure and conditions of transmission, as well as the deadlines for transmission and the date/dates from which the categories of taxpayers/payers are obliged to transmit the standard tax control file, with subsequent amendments and additions.
For detailed information needed to submit a complete and correct declaration, please visit the institutional portal at this link: https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/saf_t.
*In accordance with the provisions of Art. 59^1 para. (1) of the Law no. 207/2015 on the Fiscal Procedure Code, as subsequently amended and supplemented, as well as in accordance with the provisions of item 1 of Annex 5 of the Order of the President of the A.N.A.F. no. 1783/2021, on the nature of the information that the taxpayer/payer must declare through the standard tax control file, the reporting model, the procedure and conditions of transmission, as well as the deadlines for transmission and the date/dates from which the categories of taxpayers/payers are obliged to transmit the standard tax control file, as subsequently amended and supplemented.
As a reminder, the D406 Informative Declaration (SAF-T) is filed from January 1, 2022 by large taxpayers and, from January 1, 2023, by medium taxpayers.
Similar to the other two categories of taxpayers mentioned, small taxpayers, who will be required to file the D406 Informative Declaration (SAF-T) as of January 1, 2025, will benefit from a grace period, as follows:
- 6 (six) months for the first reporting, respectively 5 (five) months for the second reporting, 4 (four) months for the third reporting, 3 (three) months for the fourth reporting, 2 (two) months for the fifth reporting, for taxpayers who are required to submit the SAF-T file on a monthly basis;
- 3 (three) months for the first reporting for taxpayers who are required to submit the SAF-T file quarterly.
In order to support taxpayers, ANAF has elaborated the “Taxpayer’s GUIDE for the preparation and submission of the D406 Informative Declaration – Standard Tax Control File (SAF-T)” and the “Assistance Document for the preparation and submission of the D406 Informative Declaration – Standard Tax Control File (SAF-T)”, which contains useful questions and answers for the correct and complete completion of the declaration.
Also, if after studying the documents and information posted on the ANAF portal, taxpayers need clarifications regarding the filing and completion of the D406 Declaration , they can request them at the following e-mail address: saft@anaf.ro.
Source: ANAF