Nou-entries on the list of major taxpayers will have to submit the first Declaration 406 by January 31, 2023
With the publication yesterday of the Order ANAF 1783 ”on the nature of the information that the taxpayer / payer must declare through the standard fiscal control file, the reporting model, the procedure and conditions of transmission, as well as the transmission deadlines and the date / dates from which categories of taxpayers / payers are obliged to submit the standard tax control file ” , the reporting data of the Standard Tax Control File (SAF-T) – Declaration 406, for all categories of taxpayers have been finalized. Absolute novelty: new entrants on the list of large taxpayers will have to submit the first Declaration 406 by January 31, 2023.
Source EY
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