We remind you that in February 2022 the reporting for the standard fiscal control file (SAF-T) for the big taxpayers will start.
The SAF-T file is sent, through form 406, according to the rules established by the Tax Order 1,783 / 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 transmission conditions, as well. and the submission deadlines and the date / dates from which the categories of taxpayers / payers are obliged to submit the standard fiscal control file (published in the Official Gazette no. 1073 of November 9, 2021.
The standard fiscal control file (SAF-T), provided in article 591 paragraph (1) of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, represents an international standard used for the electronic transfer of data from accounting and fiscal records, from taxpayers / payers to the fiscal authorities and auditors.
SAF-T allows tax authorities access to data from the accounting and tax records of taxpayers / payers, stored and processed electronically, in an easy-to-read format for substantial testing of system controls and data, using proprietary audit software, as part of a methodology that ensures increased efficiency and productivity in computer-assisted fiscal control.
Please note that SAF-T is an electronic file, XML type, containing data automatically extracted from taxpayers ‘/ payers’ computer systems, exported and stored in a standardized format.
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 (ANAF) and can be downloaded from the dedicated section SAF-T on the agency’s portal:
https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/saf_t/#lightboxCustom
Please note that the necessary information regarding the D406 Information Return is updated through the “Taxpayer’s Guide for the preparation and submission of the D406 Information Return – Standard Fiscal Control File (SAF-T)”, available in the SAF-T dedicated section on the portal of the National Tax Administration Agency ( ANAF).
We emphasize that the informative Declaration D406 is completed and submitted in electronic format, through the digital public service “Online services – filing of declarations” of the National Agency for Fiscal Administration or through the website www.e-guvernare.ro, the service “Filing ANAF statements “.
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. 455/2001 regarding the electronic signature, republished, with the subsequent completions.
SAF-T transmission deadlines:
The informative declaration D406 is sent in electronic format, the submission 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 body, 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 Information Return D406 quarterly.
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.
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 obligation to submit becomes effective for the respective taxpayer.
Thus, the taxpayers / payers are not sanctioned contraventionally, according to the provisions of article 3371 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 provided in the first paragraph.
If the taxpayer finds certain errors in the statement initially submitted, he may submit corrective statements.
The information regarding the “Assets” within the Information Statement D406 is prepared at the level of the financial year applied by the taxpayers and transmitted by a single deposit, respectively a single report of the Information Statement D406, until the date of submission of the financial statements related to 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 relevant sections of the SAF-T file for “Stocks”, separated for each of the months. / the 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 body, 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 notified, 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 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 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 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 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 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.
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 based abroad;
– foreign legal entities that carry out activity through a permanent establishment / several permanent 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 tax 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 businesses (IF);
– 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 proprietorships 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 of their source of funding.
Legal basis:
- OpANAF 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;
- Government Ordinance 11/2021 amending and supplementing Law no. 207/2015 on the Fiscal Procedure Code and the regulation of some fiscal measures;
- 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.