The draft order of the president of ANAF includes the information taxpayers must declare through SAF-T D406, its reporting model, the transmission procedure, the submission deadlines and so on.
The dates from which the different categories of taxpayers are required to submit the standard tax control file:
– 1 January 2022 (reference date for large taxpayers);
– 1 January 2023 ( reference date for financial – banking institutions and insurance / reinsurance companies – classified as large taxpayer).
– January 1, 2023 (reference date for medium taxpayers);
– January 1, 2025 (reference date for small taxpayers);
– January 1, 2023 (reference date for medium taxpayers);
– January 1, 2025 (reference date for small taxpayers);
The grace period is now 6 months instead of 3. It means January- June period can be reported until the end of July.
Taxpayers shall enjoy a grace period of:
– 6 months for the first reporting, 5 months for the second reporting, respectively 4 months for the third reporting, 3 months for the fourth reporting, 2 months for the fifth reporting, for taxpayers in the large taxpayers category who are required to submit the SAF-T file on a monthly basis;
– 3 months for the first reporting for taxpayers who have the obligation to submit SAF-T file. (quarterly basis)
Source: anaf.ro
