We recall that the legal basis for SAF-T is Order 1783/2021 on the nature of the information that the taxpayer must declare through the standard tax control file, the reporting model, the procedure and conditions of transmission, as well as the deadlines for transmission and the date/dates from which the categories of taxpayers are obliged to transmit the standard tax control file (published in the Official Gazette no.1073/09.11.2021).
The D406 information return shall be submitted in electronic format, the deadline for submission being:
- the last calendar day of the month following the reporting period, i.e. the calendar month/quarter, as the case may be, for information other than the information related to the “Stocks” and “Assets” sections;
- on the deadline for the submission of the financial statements for the financial year, in the case of the ‘Assets’ section;
- the deadline set by the central tax authority , which may not be less than 30 calendar days from the date of the request, in the case of the “Stocks” section.
Taxpayers/Passpayers submit the D406 information return monthly or quarterly, following the applicable tax period for value added tax (VAT).
Taxpayers who have as applicable tax period for value added tax the semester or the year submit the D406 quarterly.
Taxpayers who are not registered for VAT purposes submit the D406 quarterly.
The deadline for submitting the D406 information returns on the standard tax control file is the last calendar day of the month of submission, representing the calendar month immediately following the period for which the information return was prepared.
It is important to note that Payers/Contributors benefit from a grace period of:
- 6 (six) months for the first reporting, respectively five (five) 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 are obliged to submit the SAF-T file on a monthly basis;
- 3 (three) months for the first reporting, for taxpayers who have the obligation to transmit the SAF-T 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 penalized contraventionally, according to the provisions of art. 337^1 of Law no. 207/2015 on the Code of Fiscal Procedure, as amended and supplemented, if they submit the valid D406 Informative Return within the maximum period provided above.
In case the taxpayer finds certain errors in the declaration initially submitted, he/she may submit rectifying declarations.
The information on “Assets” in the D406 Informative Declaration is compiled at the level of the financial year applied by the taxpayers and submitted in a single submission, i.e. a single D406 Informative Declaration report, by the date of submission of the financial statements for the financial year to which it refers.
Source: ANAF