Legal Framework
Taxpayers newly required to file the SAF-T informational return (Form D406) starting January 1, 2025, benefit from a grace period for the initial reporting stages, as per ANAF Order no. 1783/2021.
The grace period is granted based on the reporting frequency (monthly or quarterly) and is intended to ease the transition toward digital tax reporting.
QUARTERLY Reporting – Deadline Approaching
For taxpayers required to report quarterly, the grace period is three months from the end of the reporting period.
Thus:
The return for Q1 2025 (January–March) may be filed until June 30, 2025.
Starting from Q2 2025 (April–June), the standard deadline applies: the last day of the month following the reporting quarter.
Examples of standard quarterly deadlines:
Q2 (Apr–Jun): July 31, 2025
Q3 (Jul–Sep): October 31, 2025
Q4 (Oct–Dec): January 31, 2026
MONTHLY Reporting – Grace Schedule
For taxpayers with monthly reporting obligations, Order no. 1783/2021 provides a gradual grace period as follows:
| Reporting Month | Grace Period | Filing Deadline |
|---|---|---|
| January 2025 | 6 months | July 31, 2025 |
| February 2025 | 5 months | July 31, 2025 |
| March 2025 | 4 months | July 31, 2025 |
| April 2025 | 3 months | July 31, 2025 |
| May 2025 | 2 months | July 31, 2025 |
From June 2025 onwards, the standard deadline applies:
for June 2025: July 31, 2025,
for July 2025: August 31, 2025, etc.