Notification of SAF-T implementation in Romania

published on 19 October 2021 | reading time approx. 1 minute

Based on the SAF-T Guidebook published by the Romanian tax authorities, starting with 1 January 2022, uploading of the SAF-T statement (D406 form) within the ANAF Portal will be mandatory for the large taxpayers category. The reference dates for when submitting the SAF-T statement will become mandatory for other taxpayer categories have not been settled yet (for medium-size taxpayers category the reference date is expected to be somewhere in 2022 and for the small taxpayers category the reference date is expected to be in 2023).

Any willing taxpayers may apply for the SAF-T voluntary testing program through which their SAF-T statement (D406T form), which also includes the XML file in SAF-T format, generated by their own systems from a semantic and syntactic point of view, without the transmitted data being taken over in the fiscal analysis performed by ANAF, is being tested. The voluntary testing program is also open to suppliers of financial-accounting applications, ERP systems and / or other types of applications with which taxpayers will prepare and submit the SAF-T statement (D406 form). The effective testing of the SAF-T statement (D406 form) with the ANAF system is already in place.

All the SAF-T documentation published by the Romanian tax authorities is available on the ANAF website.

Rödl & Partner Romania can assist you with pre&post implementation services throughout the SAF-T system development within your company's systems. The technology proposed for the implementation of SAF-T is of the new generation of cloud based. Through our proactive approach, we aim to help our clients better react to the fast-evolving tax environment by providing comprehensive advice and strategic guidance.

Read more on this topic in our article: ​The digitalisation of ANAF – between myth and reality »