We would like to inform you that in the Official Gazette no. 1073 from 9th November 2021 was published Order no 1783/2021 on the nature of the information that the taxpayer should declare through the standard file for fiscal control (SAF-T), the reporting model, the procedure and conditions of submission, as well as the submission deadlines and the date / dates from which the categories of taxpayers are required to submit the standard file for fiscal control.
- Obligations for submission of the standard file for fiscal control (SAF-T)
According to the Order 1783/2021, the obligation to submit SAF-T is made through the Informative Statement D406 and becomes effective as follows:
- Big taxpayers:
- Credit institutions, non-banking financial institutions, financial institutions and insurance / reinsurance companies, classified as of 31st of December 2021 in the category of big taxpayers - the obligation to submit D406 starts from 1st of January 2023, which is also the reference date;
- Taxpayers classified as big taxpayers on 1st of January 2022 and which were part of this category also in 2021 - the obligation to submit D406 starts from 1st of January 2022, which is also the reference date;
- Taxpayers classified as big taxpayers on 1st of January 2022 and which were not part of this category in 2021 - the obligation to submit D406 starts from 1st of July 2022, which is also the reference date.
- Medium taxpayers - for taxpayers included in the category of medium taxpayers on 31st December 2021, the obligation to submit D406 starts from 1st of January 2023 (this is also the reference date);
- Small taxpayers - for taxpayers included in the category of small taxpayers on 31st December 2021, the obligation to submit D406 starts from 1st of January 2025 (thus is also the reference date);
- Taxpayers who had the obligation to submit SAF-T according to the reference date and which are further included into a category for which the reference date for submitting the declaration has not been met, will continue to submit the Informative Statement D406.
- Deadlines for submission of D406
The deadlines for submitting the Informative Statement D406 are as follows:
- until the last calendar day of the month following the reporting period, which may be monthly / quarterly (similar with the tax period applicable for VAT purposes), for information other than “Stocks” and “Assets”;
- until the deadline for submitting the annual financial statements for the financial year, for case “Assets” section;
- until the term established by the tax authority, which cannot be less than 30 calendar days from the date of the request, in case of “Stocks” section.
- Grace period
It is important to have in view that the Order 1783/2021 mentions a grace period that applies to all taxpayes, as follows:
- Taxpayers that have the obligation to submit the SAF-T file on a monthly basis – benefit of a grace period of:
- 6 months for the first reporting,
- 5 months for the second reporting,
- 4 months for the third reporting,
- 3 months for the forth reporting,
- 2 months for the fifth reporting.
- Taxpayers with the obligation to send the SAF-T file on quarterly basis – benefit of a grace period of 3 months for the first SAF-T reporting.
- Other aspects
The order also contains information regarding:
- The nature of the information that the taxpayer should declare through SAF-T – Annex 1 to the Order;
- The template of the informative statement concerning SAF-T (D406) – Annex 2 to the Order;
- SAF-T submission procedure and conditions – Annex 3 to the Order.
A detailed presentation of all information reportable through SAF-T is available in the dedicated section SAF-T on the portal of the National Agency for Fiscal Administration.
Also, Order 1783/2021 makes reference to the Taxpayer's Guide for Preparing and Submitting the Informative Statement D406 - Standard File for Fiscal Control (SAF-T). Thus, according to the Order 1783/2021, through the taxpayer's Guide for preparing and submitting the Informative Statement D406, available at the dedicated section SAF-T on the portal of the National Agency for Fiscal Administration:
- can be updated the information necessary for D406;
- amendments can be made to the information from Annex 5 regarding the dates from which taxpayers are obliged to submit D406, as well as the categories of taxpayers excepted from submission of SAF-T.
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