The standard fiscal control file (SAF-T), provided in art. 591 paragraph (1) of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, is sent by taxpayers / payers in electronic format to the central fiscal body, through the Informative Declaration on the standard fiscal control file, the model in Romanian, hereinafter referred to as the Declaration information D406.
The information declaration form D406, the XML file, the assistance program (Validator J) and the necessary / necessary instructions / documentation are made available to taxpayers / payers by the National Agency for Fiscal Administration and can be downloaded from the dedicated section SAF-T on the agency’s portal .
The necessary information regarding the Informative Declaration D406 is updated through the “Taxpayer’s Guide for the preparation and submission of the Informative Declaration D406 – Standard fiscal control file (SAF-T)”, available in the dedicated section SAF-T on the portal of the National Agency for Fiscal Administration.
Informative declaration D406 is completed electronically. The signing of the declarations is done by using the qualified certificate issued by a certification service provider, accredited under the conditions of Law no. 55/2001 regarding the electronic signature, republished, with the subsequent completions.
- Procedure and conditions for transmission of the standard fiscal control file (SAF-T):
For the preparation and transmission of the standard fiscal control file through the Informative Declaration D406, the following activities are carried out:
- generation of the SAF-T file in XML format by the computer system of the taxpayer / payer;
- verification of the structure of the XML file and of the correlations between the data through the computer program “Validator” made available by the National Agency for Fiscal Administration (ANAF);
- generation of the Informative Declaration D406 as an electronic document in PDF format with XML attached (if it has fulfilled the verification conditions) electronically signed.
For the preparation of the Informative Declaration D406, ANAF provides the taxpayer / payer with two forms of assistance:
- a) the specifications for the format and content of the Informative Declaration D406;
- b) the “Validator” program for the SAF-T file in XML format – independent program, in executable format, interpreted, written in Java language, with which taxpayers / payers can validate syntactically and partly semantically the reporting, before uploading it on the ANAF portal .
During the XML file preparation process, taxpayers / payers have several working methods at their disposal, such as:
- for taxpayers / payers who have accounting computer systems or ERP systems, “automatic generation” from the computer system of the file in XML format;
- preparation with an XML editor of the declaration by editing on the SAF-T scheme with the direct introduction of the relevant data.The validation of the informative declarations D406 can be done with the validator provided by ANAF.This method can be used by taxpayers / payers who do not have accounting computer systems or ERP systems;
- “External generation”, by processing the file by a specialized data operator.This method can be used by taxpayers / payers who use outsourced financial-accounting services.
The declarant can generate the SAF-T file in XML format with the help of the validator (Soft J program), provided by ANAF. It can be used independently by the taxpayer / payer for checks in its own computer system, at its headquarters, with its technical means. The Soft J validator performs syntactic checks and validations of the file in XML format (form, data format, content, etc.) and a series of semantic checks only on the file in XML format. The informative declaration D406 – in PDF format with XML attached – is generated automatically through Soft J provided by the National Agency for Fiscal Administration.
3. The categories of taxpayers obliged to submit the standard fiscal control file:
The obligation to transmit the standard fiscal control file through the Informative Declaration D406 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 included 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 the 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 the taxpayers included in the category of small taxpayers on December 31, 2021, the obligation to submit the Informative Declaration D406 starts from January 1, 2025, which represents the reference date for small taxpayers;
– for newly registered / registered taxpayers according to the reference date for each category, the obligation to submit Informative Declaration D406 starts from the effective date of registration, the first submission of 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.
Taxpayers who have been placed in a category that had the obligation to submit Information Declaration D406, according to the reference data, and subsequently are placed in a category for which the reference date for filing the declaration has not been met continue to report the standard control file by filing of Informative Statements D406.
According to Order 1783, the following categories of taxpayers have the obligation to submit the standard fiscal control file (SAF-T), through the Informative Declaration D406:
- – 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;
- craft cooperative organizations (OC1);
- consumer cooperative organizations (OC2);
- credit cooperative organizations (OC3);
- the units without legal personality from Romania, which belong to some legal entities with
headquarters abroad;
- foreign legal entities that carry out activity through a permanent establishment / several
ermanent 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 a constitutive act, 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 fiscal representative, fixed offices);
– other legal persons, which are not expressly mentioned in point 4.
The following categories of taxpayers do not have the obligation to submit the standard fiscal control file (SAF-T):
– authorized natural persons (PFA);
– individual enterprises (II);
– family enterprises (FI);
– natural persons carrying out for-profit activities (PFL);
– family associations (ASF);
– professional limited liability law firms (SPAR) and individual law firms;
– professional notary companies and individual notary offices;
– individual medical offices (CMI);
– professional companies practicing insolvency (SPI);
– sole proprietorship enterprises with limited liability (URL);
– public institutions (PUB), regardless of their source of financing or the category of taxpayers to which they are employed;
– administrative authorities, regardless
Legal basis:
- ANAF Order 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 the conditions of transmission, as well as the transmission terms and the date / dates from which the categories of taxpayers / payers are obliged to submit the standard fiscal control file;
- Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions;
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