We remind you that in the Official Gazette (Part I) no. 1073 of November 9, 2021, Order 1783/2021 was published 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 terms of transmission and the date / dates from which the categories of taxpayers / payers are obliged to transmit the standard fiscal control file.
The obligation to transmit the standard fiscal control file through the Informative Declaration D406 (SAF-T) was formalized by Government Ordinance 11/2021, which recently amended the Fiscal Procedure Code.
Voluntary testing began on September 1, 2021, and the operationalization of the system for large taxpayers would begin on January 1, 2022.
According to the normative act, the informative declaration D406 is transmitted in electronic format, the transmission deadline being:
– the last calendar day of the month following the reporting period, respectively the calendar month / quarter, as the case may be, for other information than those regarding the “Stocks” and “Assets” sections;
– at the deadline for submitting the financial statements for the financial year, in the case of the “Assets” section;
– within the term established by the central fiscal authority, which may not be less than 30 calendar days from the date of the request, in the case of the “Stocks” section. Taxpayers / Payers submit the D406 Information Return monthly or quarterly, following the applicable tax period for value added tax (VAT).
Taxpayers whose tax period is applicable to the value added tax for the semester or year submit the quarterly Information Return D406.
Taxpayers who are not registered for VAT purposes submit the quarterly Information Declaration D406.
The deadline for submitting information statements D406 on the standard tax control file is the last calendar day of the month of filing, representing the calendar month immediately following the period for which the information statement was prepared.
According to Order no. 1783/2021, Taxpayers / Payers benefit from a grace period of:
– 6 (six) months for the first report, respectively five (five) months for the second report, 4 (four) months for the third report, 3 (three) months for the fourth report, 2 (two) months for the fifth report , for taxpayers who have the obligation to send the SAF-T file monthly;
– 3 (three) months for the first reporting, for the taxpayers who have the obligation to send the SAF-T file quarterly.
The grace period is calculated starting from the last day of the reporting period for which it is granted, when the transmission obligation becomes effective for the respective taxpayer.
Thus, the taxpayers / payers are not sanctioned in contravention, according to the provisions of art. 337 ^ 1 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, if they submit the Informative Declaration D406 valid within the maximum term previously provided.
If the taxpayer finds certain errors in the statement initially submitted, he may submit corrective statements.
The information on the “Assets” of the Information Statement D406 is prepared at the level of the financial year applied by the taxpayers and transmitted by a single submission, respectively a single report of the Information Statement D406, until the date of submission of the financial statements for the financial year.
The D406 Information Statement for “Assets” may be submitted as an independent statement, it is not necessary to enter all sections / subsections of a D406 Information Statement, but only the areas indicated as mandatory for the transmission of this type of information.
The information on “product stocks” and “production in progress” is transmitted on the basis of a specific request from the central tax authorities. Depending on the period for which the stock information is requested through the standard fiscal control file (SAF-T), taxpayers provide one or more informative statements containing the subsections from the SAF-T file relevant to “Stocks”, separated for each of the months. / calendar quarters included in the period for which the request was sent from the central fiscal authorities.
The informative declarations D406 for “Stocks” are submitted within the term established by the central fiscal authority, which cannot be less than 30 calendar days from the date of the request.
For the informative declaration D406 sent with errors identified by the National Agency for Fiscal Administration and for which the receipt was communicated signaling them, the taxpayer retransmits in full the informative Declaration D406, which must include the corrected SAF-T file.
The transmission of partial corrections by selective transmission of the corrected records or fields for the previously submitted Information Declaration D406 and for which receipts were received that indicated errors were not allowed.
The obligation to transmit the standard tax control file through the Informative Declaration D406 becomes effective for each category of taxpayers, thus:
– for the taxpayers included in the category of large taxpayers on December 31, 2021, the obligation to submit the Informative Declaration D406 starts from January 1, 2022 (reference date for 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 (reference date for 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 (reference date for small taxpayers);
– for taxpayers newly registered / registered according to the reference date for each category, the obligation to submit the Informative Declaration D406 starts from the effective date of registration, the first submission of the Informative Declaration D406 will be made on the last day of the month following the period. for which the reporting is made, after the reference date for the category in which they were registered / included.
In the case of financial – banking institutions and insurance / reinsurance companies, classified as of December 31, 2021 in the category of large taxpayers, the obligation to submit Information Declaration D406 starts from January 1, 2023 (reference date for financial – banking institutions and insurance / reinsurance companies).
The category of financial institutions also includes investment management companies and managers of alternative investment funds / alternative investment funds, entities authorized, regulated and supervised by the Financial Supervisory Authority.
Taxpayers who have been placed in a category that was required to submit Information Return D406, according to the reference data, and are subsequently placed in a category for which the reference date for filing the return has not been met, will continue to report the standard control file. by submitting Information Statements D406.
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 / companies;
– craft cooperative organizations (OC1);
– consumer cooperative organizations (OC2);
– credit cooperative organizations (OC3);
– units without legal personality in Romania, which belong to legal entities with headquarters abroad;
– foreign legal entities that carry out activity through a headquarters permanent / several permanent offices 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 memorandum of association, as are provided in the capital market legislation, voluntary pension funds, capital funds privately administered pensions and other entities organized on the basis of the Civil Code;
– non-resident companies that have a registration code in Romania for VAT purposes (taxpayers registered by direct registration, taxpayers registered by fiscal representative, fixed offices);
– other legal entities, which are not expressly mentioned at 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 businesses (FI);
– natural persons carrying out for-profit activities (PFL);
– family associations (ASF);
– professional limited liability companies (SPAR) and law firms individual lawyer;
– professional notary companies and individual notary offices;
– individual medical offices (CMI);
– professional companies practicing insolvency (SPI);
– sole proprietorships with limited liability (URL);
– public institutions (PUB), regardless of their source of funding or category of taxpayers to whom they are employed;
– administrative authorities, regardless of their source of funding.
As an exception, for credit institutions, non-banking financial institutions, financial institutions and insurance / reinsurance companies, classified as of December 31, 2021 in the category of large taxpayers, the obligation to submit Information Statement D406 starts from January 1, 2023, which represents the reference date for credit institutions, non-banking financial institutions, financial institutions and insurance / reinsurance companies. Investment management companies and managers of alternative investment funds / alternative investment funds, as well as administrators of privately managed pension funds and / or voluntary pension funds and / or occupational pension funds, entities that are authorized, regulated and supervised by the Financial Supervisory Authority, have the obligation to submit the Informative Declaration D406 according to the reference date for credit institutions, non-banking financial institutions, financial institutions and insurance / reinsurance companies.
Legal basis:
– Order 1783/2021 on 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 required to submit the standard tax control file;
– Fiscal Procedure Code, with subsequent amendments and completions.