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SAF-T reporting becomes mandatory in Romania

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


VAT news
VAT news