Romania: Grace Period for Taxpayers to Report SAF-T

Romania introduced obligatory reporting of SAF-T on 1 January 2022.

The first group impacted included large taxpayers, who are required to report the Informative Declaration (D406).

They had the obligation to report SAF-T from January 2022. They were given a grace period of six months and the date of the first submission was 31 July 2022.

On 1 August 2022, The National Tax Administration Agency (ANAF) published a draft amendment of order no. 1783/2021, which extends the grace period by a further six months.

This means that the first group of large taxpayers with an obligation to report from January 2022 will have until 31 January 2023 to report their first SAF-T (D406).

In addition, according to Annex 2 in the draft amendment, non-resident taxpayers registered only for VAT purposes in Romania have the obligation to submit the D406 information declaration starting from 1 January 2025.

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