The grace period for SAF-T reporting (Declaration 406) will be extended, a move justified by technical difficulties that may arise. Thus, the grace period should be extended by 6 months:
For taxpayers who have the obligation to submit the SAF-T file monthly:
- 12 months for the first report,
- respectively 11 months for the second,
- 10 for the third and
- 9 months for the fourth.
- Also 8 months for the fifth,
- 7 months for the sixth,
- 6 months for the seventh,
- 5 months for the eighth,
- 4 months for the ninth,
- 3 months for the tenth,
- 2 months for the eleventh;
….
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