As of January 2022, large Romanian tax payers will be obliged to report their tax electronically, while reporting transaction and accounting data through the Informative Declaration D406 Standard Audit File (SAF-T).
The official name for SAF-T Romania is Declarației informative D406.
Who is under obligation for SAF-T in Romania?
Initially, companies who are in the list of the General Directorate for the Administration of Large Taxpayers. This will be extended to medium-sized taxpayers some time in 2022, and small taxpayers some time in 2023, though the exact dates remain undisclosed.
Source SNI
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