- ANAF implements an automatic notification mechanism for taxpayers who have omitted submitting SAF-T
- Notifications were sent to taxpayers who either did not submit or submitted partially or incorrectly D406
- Notifications include detailed reports of non-compliant transactions
- SAF-T is an international standardized electronic file for reporting tax reports and VAT reporting
- SAF-T simplifies taxpayers’ relationship with ANAF and helps in electronic verifications
- Implementation of SAF-T is in line with the National Recovery and Resilience Plan (PNRR)
- Reporting SAF-T is mandatory for large taxpayers starting in 2022, medium taxpayers in 2023, and small taxpayers in 2025
- Failure to submit D406 or submitting it incorrectly incurs fines according to the Fiscal Procedure Code
- Contact information for ANAF’s Communication, Public Relations, and Mass Media Service is provided
Source: static.anaf.ro
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Romania"
- Romania Proposes Logistics Tax on Low-Value Non-EU Imports, Effective November 2025 if Adopted
- Romania Extends Grace Period for Pre-Populated VAT Return Compliance Until End of 2025
- Romania Approves Prefilled VAT Return Under Order 2351/2025
- Romania Repeals NGO VAT Exemption, Raises VAT and Dividend Tax Rates
- ANAF Updates Annex to “RO e-TVA” Pre-Completed VAT Return Form
