In the Official Gazette no.1073 of November 9, 2021 was published the ANAF Order no.1783 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 as the transmission terms and the date / dates from which the categories of taxpayers / payers are obliged to transmit the standard fiscal control file.
The provisions of the document will enter into force starting with January 1, 2022. According to the normative act, the standard fiscal control file (SAF-T), provided in article 591 paragraph (1) of the Fiscal Procedure Code represents an international standard used for the electronic transfer of data from accounting and fiscal records, from taxpayers / payers to the authorities tax 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 controls and system data, using proprietary audit software, as part of a methodology that ensures increased efficiency and productivity in computer-assisted fiscal control.
The obligation to transmit SAF-T through the Informative Declaration D406 becomes effective for each category of taxpayers, as follows:
- for taxpayers included 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 included 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 the 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 newly registered / registered taxpayers 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 classified in a category that had the obligation to submit Informative Declaration D406, according to the reference data, and subsequently are classified in a category for which the reference date for filing the declaration has not been met continue to report the standard control file by submission of Informative Declarations D406.
According to Order 1783, 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;
- craft cooperative organizations (OC1);
- consumer cooperative organizations (OC2);
- credit cooperative organizations (OC3);
- the units without legal personality from Romania, which belong to some legal entities with headquarters 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 fiscal 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 enterprises (FI);
– 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 proprietorship enterprises 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