Declarația informativă D406 Fișierul Standard de Control Fiscal
In 2020, Romania introduced its own SAF-T (fișierul standard de audit de taxe), named Informative Declaration D406. SAF-T was first developed by the OECD in 2005. It has since become a standard in Europe for the electronic exchange of accounting data between tax authorities and taxpayers. The format is based on XML (a machine-readable format), internationally standardized for electronic tax reports and VAT reporting.
IS SAF-T MANDATORY IN ROMANIA? SAF-T ESTE OBLIGATORIE ÎN ROMÂNIA?
The SAF-T Romania is mandatory for large taxpayers starting from 2022. The deadline for the submission is the last calendar day of the month following the relevant tax period.