- Mandatory SAF-T (Standard Audit File for Tax) submission under ANAF Order 407/2025 applies to most entities using double-entry accounting in Romania, via declaration D406.
- Exemptions include PFAs, family enterprises, medical/notarial offices, law firms, public institutions, and single-entry accounting non-profits, among others.
- Submission deadlines vary: general sections by the end of the month after the reporting period, “Assets” with annual statements, and “Inventory” at least 30 days after request.
- Frequency of submission is monthly or quarterly, depending on the VAT period; non-VAT or annual/semi-annual VAT taxpayers submit quarterly.
- Proper compliance impacts fiscal efficiency, reduces penalties, and requires integration of accounting with electronic reporting and ongoing verification.
Source: teaha.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.
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