ANAF wants to reduce the number of middle taxpayers from the current 18,478 to 15,000, according to a draft order of the ANAF president. Medium taxpayers must submit the informative declaration D406 (the standard fiscal control file – SAF-T) from the following year, and those who will be removed from the list will no longer have the obligation to submit the form from 2023. Companies will be able to choose to submit D406, by simply submitting such a declaration and having it validated by ANAF, but if they make this choice, they will not be able to opt out afterwards. Also, ANAF will not update the list of large taxpayers this year, citing that it was updated last year, so recently enough.
Source Profit.ro
