ANAF has prepared a draft presidential order that brings a series of clarifications, requested by taxpayers, regarding the obligation to submit the SAF-T file and the moment from which it intervenes for the different categories of companies. Thus, it is provided that companies classified in the category of large taxpayers as of December 31, 2021 and which are no longer part of this category as of January 1, 2022, are required to file Declaration D406 of January 1, 2023 for medium taxpayers or January 1, 2025 for small taxpayers, depending on the category in which they are classified as of January 1, 2022. Also, the date from which non-resident taxpayers registered only for VAT purposes in Romania are required to file D406 is the reference date for small taxpayers (1 January 2025).
Source Profit.ro
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