Romania is rapidly moving towards digital reporting of fiscal and accounting information, through the implementation of the SAF-T system ( standard tax audit file ).
Voluntary testing of the system by interested taxpayers is expected to start in the second half of August, so that they become familiar with the new reporting system.
From January 1, 2022, SAF-T reporting will become mandatory for large taxpayers, and the others will be enrolled in the reporting system later, in 2022 and 2023, respectively.
The submission of the XML file is done similarly to the submission of tax returns, and according to the latest information published by the authorities, the XML file will be attached to the D406 return.
Source Deloitte
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