- Submission of the SAF-T accounting file for the 2025 fiscal year is optional, with no penalties for non-compliance or late submission.
- Taxpayers are advised to organize their accounting records to ensure full compliance from the 2026 fiscal year, when submission will become mandatory.
- The SAF-T file must follow the data structure specified in Executive Decree No. 317/20.
- For further information, taxpayers can contact the Taxpayer Support Center.
Source: linkedin.com
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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