Legal Framework
Taxpayers newly required to file the SAF-T informational return (Form D406) starting January 1, 2025, benefit from a grace period for the initial reporting stages, as per ANAF Order no. 1783/2021.
Thank you for reading this post, don't forget to subscribe!The grace period is granted based on the reporting frequency (monthly or quarterly) and is intended to ease the transition toward digital tax reporting.
QUARTERLY Reporting – Deadline Approaching
For taxpayers required to report quarterly, the grace period is three months from the end of the reporting period.
Thus:
The return for Q1 2025 (January–March) may be filed until June 30, 2025.
Starting from Q2 2025 (April–June), the standard deadline applies: the last day of the month following the reporting quarter.
Examples of standard quarterly deadlines:
Q2 (Apr–Jun): July 31, 2025
Q3 (Jul–Sep): October 31, 2025
Q4 (Oct–Dec): January 31, 2026
MONTHLY Reporting – Grace Schedule
For taxpayers with monthly reporting obligations, Order no. 1783/2021 provides a gradual grace period as follows:
| Reporting Month | Grace Period | Filing Deadline |
|---|---|---|
| January 2025 | 6 months | July 31, 2025 |
| February 2025 | 5 months | July 31, 2025 |
| March 2025 | 4 months | July 31, 2025 |
| April 2025 | 3 months | July 31, 2025 |
| May 2025 | 2 months | July 31, 2025 |
From June 2025 onwards, the standard deadline applies:
for June 2025: July 31, 2025,
for July 2025: August 31, 2025, etc.