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SAF-T: New entrants on the list of major taxpayers will have to submit the first Declaration 406 by 31 January 2023

The order establishes that the 1801 newly-included companies on the list of large taxpayers, published by ANAF at the end of last week (which brings together 3,364 companies, 424 more than in the previous list), will have the obligation to report the Standard Fiscal Control File (SAF-T)  starting with July 1, 2022 . They will also benefit from the grace period, so the first submission of Declaration 406 will have to be made by January 31, 2023 .

The companies that have been kept by ANAF on the new list (approx. 1,576) will have the obligation to report according to the previously announced calendar, ie starting with January 1, 2022, they will also benefit from the grace period, which means that, in fact, their first report will have to be submitted by July 31, 2022 .

Source judice.ro

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