Situation: A Romanian company, ABC SRL, was classified as a medium-sized taxpayer on 1 January 2023.
When is it obliged to submit the SAF-T declaration? What is the period for filing the D406?
Solution:
According to the provisions of ANAF Order no.1783/2021 on the nature of the information that the taxpayer/payer must declare through the standard tax control file, we mention that the obligation to transmit the standard tax control file through the informative declaration D406 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 starts from 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 on 1 July 2022, which is the reference date for new large taxpayers;
for taxpayers classified as medium-sized taxpayers on 31 December 2021, the obligation to file the D406 information return begins on 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 taxpayers, referred to as small taxpayers, and who maintain this classification after 1 January 2022, the obligation to submit the D406 information return begins on 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 way of exception to 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 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) or 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 starts from the reference date for medium taxpayers.
Thus, taking into account the fact that the company is classified as a medium-sized taxpayer as of 1 January 2023, the obligation to submit the SAF T file takes effect as of 1 January 2023 (the first reporting date being 28.02.2023, for the month of January).
According to point 5 of ANAF Order 1783/2021, it is important to underline the fact that the company can benefit from the grace period, so that, if it files all the 406 declarations for the period 01.01.2023 – 30.06.2023, until 31.07.2023, it will not be sanctioned.
Specifically, taxpayers/taxpayers benefit from a grace period of:
– 6 (six) months for the first reporting, respectively five (5) months for the second reporting, 4 (four) months for the third reporting, 3 (three) months for the fourth reporting, 2 (two) months for the fifth reporting, for taxpayers who have the obligation to submit monthly SAF-T file;
– 3 (three) months for the first report, for taxpayers who have the obligation to submit the SAF-T file quarterly.
The grace period is calculated from the last day of the reporting period for which it is granted, when the obligation of transmission becomes effective for the respective taxpayer.
Thus, taxpayers/payers shall not be penalized, according to the provisions of Article 3371 of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented, if they submit the valid D406 information return within the maximum period provided for in paragraph 2. (1).
As regards the period for submitting the D406, according to paragraph 6 of the Order, Taxpayers/Plaintiffs shall submit the D406 information return on a monthly or quarterly basis, following the applicable tax period for value added tax (VAT).
Taxpayers whose tax period for value added tax (VAT) is half-yearly or yearly submit the D406 information return quarterly.
Taxpayers who are not registered for VAT purposes submit the information return D406 quarterly.
In conclusion, if the company files the D300 monthly, then the D406 will also be submitted monthly.
Legal basis:
ANAF Order 1783/2021 on the nature of the information that the taxpayer/payer must declare through the standard tax control file, the reporting model, the transmission procedure and conditions, as well as the transmission deadlines and the date/dates from which categories of taxpayers/payers are obliged to transmit the standard tax control file