Changes in SAF-T reporting

Changes in SAF-T reporting

Order 1783 which stipulates that the deadline for submitting the standard fiscal control file will benefit from a grace period for the first reports was published.

The standard fiscal control file (SAF-T) is sent by taxpayers / payers through the Informative Declaration regarding the standard fiscal control file.

Taxpayers / Payers benefit from a grace period as follows:

  • six months for the first reporting, respectively five months for the second reporting, four months for the third reporting, three months for the fourth reporting, two months for the fifth reporting, for the taxpayers who have the obligation to send the SAF-T file monthly;
  • three months for the first reporting, for the taxpayers who have the obligation to send the SAF-T file quarterly.

 

The obligation to transmit the standard fiscal control file through the Informative Declaration D406 becomes effective for each category of taxpayers, as follows:

  • January 1, 2022 for taxpayers who were in the category of large taxpayers in 2021;
  • July 1, 2022 for taxpayers who entered the category of large taxpayers in 2022;
  • January 1, 2023, for the medium taxpayers included in the category of medium taxpayers on December 31, 2021;
  • January 1, 2025 for small taxpayers, included in the category of small taxpayers, on December 31, 2021;
  • for newly registered / employed taxpayers after the reference date for each category, the obligation to submit the Informative Declaration D406 starts from the effective date of registration.

This Order also mentions the taxpayers who do not have the obligation to submit the SAF-T file, inter-alia them we mention: authorized natural persons, individual enterprises, individual medical offices, individual law firms, etc.

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