• Tax Flash nr. 62
Article:

Tax Flash nr. 78

11 November 2021

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.

  1. 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:

  1. 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.
  1. 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);
  2. 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);
  3. 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.
  1. 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.
  1. 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.

 

  1. 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.