The categories of taxpayers who must start reporting SAF-T files in January 2023 were established by ANAF just a few weeks before the end of 2022.
In the Official Gazette (Part I) no.1207 of 15 December 2022, ANAF Order no.2518 was published to amend some orders of the President of the National Tax Administration Agency on the organization of the administration activity of large and medium taxpayers.
In this context, the following is regulated by the OPANAF Order no. 2518/2022:
- extension of the deadline for updating the lists of large taxpayers, including their secondary offices, until 10 December 2023;
- modification of the number of medium taxpayers to be administered by the existing specialized structures at the level of county public finance administrations and the Tax Administration for medium taxpayers from 18,478 at present to 15,000 taxpayers selected in descending order according to the basic criterion approved under OPANAF no. 3610/2016 on the organization of the administration of medium taxpayers;
- elimination of the criterion of fiscal representation, on the one hand, due to the low contribution of these taxpayers in the total budget revenues collected, and, on the other hand, in order to apply a unitary principle in correlation with the selection criteria of medium taxpayers.
According to the recently approved normative act, the obligation to transmit the standard tax control file by means of the D406 information return becomes effective for each category of taxpayers, as follows:
a) for taxpayers classified as large taxpayers on 1 January 2022, who were also in this category in 2021, the obligation to file the D406 information return begins on 1 January 2022, which is the reference date for large taxpayers;
b) for taxpayers classified as large taxpayers on 1 January 2022, who were not classified as large taxpayers in 2021, the obligation to submit the D406 information return shall start from 1 July 2022, which is the reference date for new large taxpayers;
c) for taxpayers who are classified as medium-sized taxpayers on 31 December 2021, the obligation to submit the D406 information return shall start from 1 January 2023, which is the reference date for medium-sized taxpayers;
d) for taxpayers who are not classified on 31 December 2021 in the category of large taxpayers or medium-sized taxpayers, referred to as small taxpayers, and who retain this classification after 1 January 2022, the obligation to submit the D406 information return shall start from 1 January 2025, which is the reference date for small taxpayers;
e) non-resident taxpayers registered for VAT purposes only in Romania are obliged to submit the D406 information return starting from the reference date for small taxpayers (1 January 2025);
f) taxpayers who on 31 December 2021 were classified as large taxpayers and from 1 January 2022 are classified as medium or small taxpayers are obliged to submit the D406 information return from the reference date for medium taxpayers (1 January 2023) and for small taxpayers (1 January 2025), depending on the category in which they were classified from 1 January 2022;
g) for newly registered/registered taxpayers after the reference date for each category, the obligation to submit the D406 information return starts from the effective date of registration, the first submission of the D406 information return being made on the last day of the month following the reporting period, after the reference date for the category in which they were registered/registered
By exception to the above provisions, for credit institutions, non-banking financial institutions, financial institutions and insurance/reinsurance companies, classified as of 1 January 2022 in the category of large taxpayers, the obligation to file the D406 information return starts as of 1 January 2023, which is 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 managers of privately managed pension funds and/or voluntary pension funds and/or occupational pension funds, insurance brokerage/brokerage firms, entities that are authorised, regulated and supervised by the Financial Supervisory Authority, classified as of 1 January 2022 in the category of large taxpayers, are obliged to file the D406 information return after the reference date for credit institutions, non-bank financial institutions, financial institutions and insurance/reinsurance companies.
By way of exception to the provisions of paragraph c), the following deadlines are established:
a) for taxpayers classified as medium-sized taxpayers on 31 December 2021 and who are no longer in this category on 1 January 2023, the filing of the D406 information return becomes optional from the reference date for medium-sized taxpayers, and will become mandatory from the reference date for small taxpayers. Taxpayers who have opted for the filing of the D406 information return will not be able to waive the option subsequently. The option becomes effective by filing a D 406 Information Return validated by the National Tax Administration Agency;
b) for taxpayers classified on 31 December 2021 in the category of small taxpayers, who have maintained this classification during 2022, and from 1 January 2023 are classified in the category of medium taxpayers, the obligation to submit the D406 information return begins from the reference date for medium taxpayers.
Taxpayers who were classified in a category that had the obligation to file the D406 information return according to the reference date, and are subsequently classified in a category for which the reference date for filing the return has not yet expired, continue to report the standard tax control file by filing D406 information returns.
According to Order 2518/2022, the following categories of taxpayers are obliged to submit the Standard Tax Control File (SAF-T), by means of the D406 Information Return:
a) autonomous regions;
b) national research and development institutes;
c) joint stock companies (S.A.);
d) limited partnerships limited by shares (SCA);
e) limited partnerships (SCS);
f) general partnerships (SNC);
g) limited liability companies (S.R.L.);
h) national companies/companies;
i) craft cooperative organisations (OC1);
j) consumer cooperative organisations (OC2);
k) credit cooperative organisations (OC3);
l) units without legal personality in Romania belonging to legal persons established abroad;
m) foreign legal entities operating through a permanent establishment/several permanent establishments in Romania;
n) foreign legal persons having their place of effective management in Romania;
o) associations with patrimonial purpose;
p) associations/persons without patrimonial purpose;
q) collective investment undertakings which are not constituted by a memorandum of association, as provided for in the capital market legislation, voluntary pension funds, privately managed pension funds and other entities organised on the basis of the Civil Code;
r) non-resident companies which have a VAT registration code in Romania (taxpayers registered by direct registration, taxpayers registered by fiscal representative, fixed establishments);
s) other legal persons not expressly mentioned in point 4.
The following categories of taxpayers are not required to file the Standard Tax Control File (SAF-T):
- authorised natural persons (PFA);
- sole proprietorships (II);
- family enterprises (IF);
- natural persons engaged in profit-oriented activities (PFL);
- family associations (ASF);
- professional law firms with limited liability (SPAR) and individual law firms;
- professional notarial companies and individual notarial offices;
- individual medical practices (CMI);
- professional societies of insolvency practitioners (SPI);
- sole proprietorships with limited liability (URL);
- public institutions (PUBs), regardless of their source of funding or the category of taxpayer to which they belong;
- administrative authorities, regardless of their source of funding;
- legal entities using classified information or holding documents whose technical specifications are classified according to the law or carrying out classified contracts which, according to legal provisions, require special security measures for the protection of essential State security interests, if they would provide such information by filing the D406 declaration (SAF-T).
Legal basis:
– ANAF order no. 2518/2022 for the modification of some orders of the president of the National Fiscal Administration Agency regarding the organization of the administration activity of large and medium taxpayers;
– ANAF order no. 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 conditions of transmission, as well as the transmission deadlines and the date/dates from which the categories of taxpayers/payers are obliged to submit the standard fiscal control file;