Information to be declared through the standard fiscal control file (1)

No.

Section

Subsection

Details

1

Header (Antet)

Contains general information about the file, including the name of the software that produced it; the company in whose name SAF-T is filed.

2

MasterFiles (Fisierele Master)

Contains data taken from the Register-journal, suppliers, customers, products, stocks, assets, etc.

GeneralLedgerAccounts (Conturi contabile Registrul-jurnal)

Contains information about the accounting accounts from the Journal Register such as description, type, date, initial debit / creditor balance, final debit / creditor balance, etc. This subsection reports both the analytical account used by the taxpayer / payer to record transactions in the accounting system according to the applicable chart of accounts according to Romanian legislation (AccountID), and the accounting account based on the standard used mainly by the taxpayer / payer in ERP- the internal (StandardAccountID, being an optional field). The information regarding the debit and credit balances, respectively, is reported alternately, as positive amounts for the relevant element.

Taxonomies (Taxonomii)

Nu se raporteaza.

It contains details on the taxonomies that apply to the accounts in the Journal Register. This subsection is not reported in Information Statement D406.

Customers (Clienti)

It contains information about clients, such as identification details (name, address, fiscal registration code), the analytical account in which the respective client’s balance is registered, the initial debtor / creditor balance, the final debtor / creditor balance, etc.

Suppliers (Furnizori)

Contains information about suppliers, such as identification details (name, address, fiscal registration code), analytical account in which the balance of the respective supplier is registered, initial creditor / debtor balance, final creditor / debtor balance, etc.

Tax Table (Tabela taxe)

Contains specific information about taxes. Depending on the type of tax (for example, VAT), the taxpayer / payer will select the tax codes from the nomenclature VAT Tax Codes for operations, associated with the operations included in the SAF

UOMTable (Tabela unitatilor de masura – UOM)

It contains details regarding the units of measurement, for the situations in which it is necessary to convert the stocks between various units of measurement, according to the nomenclature Units of measurement, which is an integral part of the SAF-T scheme.

AnalysisTypeTable (Tabel tipuri analiza)

Contains details on the structure of cost centers implemented by the taxpayer / payer who submits the SAF-T file.

MovementTypeTable (Tabela tipuri miscari)

It contains the types of movement and the subtypes of movement associated with the movements regarding the stocks, defined by the nomenclature Coding of product movements in stocks, which is an integral part of the SAF-T scheme.

Products (Produse)

Contains information on products (goods or services), such as product code, indicator, group, description, unit of measure, tariff classification (CN code), evaluation method (FIFO, LIFO, CMP), etc.

PhysicalStock (Stocuri)

Contains details on stocks, such as the ID of the warehouse where the goods are located, the product identification code, details about the owner of the stocks, the tariff classification code (CN code), details on the quantity at the beginning and end of the reporting period, the value of the stock at the beginning and at the end of the reporting period, etc.

Owners (Proprietari)

Contains details about stock owners.

Assets (Active)

It contains details about the assets, such as the unique asset inventory ID, the analytical account in which the asset is recorded, the asset description, the asset supplier, the acquisition date and the commissioning date, as well as accounting information regarding the valuation of the asset. for example, total acquisition / production costs at the beginning and end of the reporting period, cost of capitalization, asset life in years / months, carrying amounts associated with asset transfers / asset outflows, depreciation method, depreciation amount from selected period, revaluations, etc.).

3

GeneralLedgerEntries (Inregistrari contabile – Registrul-jurnal)

Contains information about the accounting records made during the reporting period as they are recorded in the taxpayer’s / payer’s accounting system. Accounting records will be reported, at transaction level,  including the analytical accounting accounts established according to the Romanian chart of accounts (AccountID).

4

SourceDocuments (Documente-sursa)

Contains information about source documents, such as sales and purchase invoices, payments, documents for moving stocks, documents for asset transactions, etc.

Sales Invoices (Facturi de vanzare)

Contains information about sales invoices, such as number of entries / invoices, total debit, total credit, customer information, invoice date, payment term, invoice lines, self-invoicing indicator, tax code, etc.

Purchase Invoices (Facturi de achizitie)

Contains information about purchase invoices, such as number of entries / invoices, total debit, total credit, information about the supplier, invoice date, payment term, invoice lines, self-invoicing indicator, tax code, etc.

Payments (Plati)

Contains details about payments, such as period, transaction ID, transaction date, description, payment lines, etc.

Movement of Goods (Miscari de bunuri)

Contains details regarding the movement of goods, such as the total number of movements in the selected period, total quantity received, total quantity output, unique reference of each movement of goods and date of each movement of goods, date of posting each movement of goods, type of movement of goods (according to the nomenclature Coding movements of products in stocks), reference document, details at line level by type of movement, etc.

Asset Transactions (Tranzactii cu active)

It contains details about asset transactions, such as the number of movements in the selected period, the unique identifier of the transaction and the asset, the description of the transaction, the supplier, the acquisition cost, the book value of the asset transaction, etc.