Romania was planning to introduce obligatory SAF-T reporting from 1 January 2022. The tax authorities will require large taxpayers to report the D 405 Informative Declaration.
A grace period of six months was introduced for large taxpayers. These companies will have an obligation to report from 1 January 2022 but will have until 31 July 2022 to submit their first report.
A large number of companies were added to the list of large taxpayers.
New entrants to the list will have the obligation to report SAF-T from 1 July 2022 and will have until 31 January 2023 to submit their first Declaration 406.
Source Taxbackinternational
