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.
Source SNI
Latest Posts in "Romania"
- Romania Expands Digital Tax Controls with Videoconferencing and Bodycams
- Reduced 9% VAT for Homes Extended Until 30 September 2026
- New ECJ VAT Case – C-978/26 (Rompetrol Rafinare) – No details known yet
- European Commission Proposes Extending Romania’s 50% VAT Deduction Limit for Mixed-Use Vehicles
- EU Extends Romania’s VAT Deduction Limit for Motor Vehicles Until 2029
