New clarifications regarding SAF-T reporting deadlines: OPANAF no. 2518/2022

The takeaway 

President of the National Agency for Fiscal Administration Order (OPANAF) no. 2518/2022 brought new clarifications regarding the SAF-T reporting deadlines and introduced new deadlines for updating the nominal list of large taxpayers administered by the General Directorate for the Administration of Large Taxpayers (DGAMC).

In detail

President of the National Fiscal Administration Agency Order no. 2518/2022 introduced the following clarifications regarding medium taxpayers and the reference date for SAF-T reporting:

• For taxpayers classified as medium taxpayers as at 31 December 2021 which will no longer be in this category on 1 January 2023, the submission of the D406 information declaration becomes optional as of 1 January 2023. It will become mandatory starting from point of reference for small taxpayers as of 1 January 2025.
• For taxpayers classified as at 31 December 2021 in the category of small taxpayers and which maintained this classification during 2022 but as of 1 January 2023 are classified in the category of medium taxpayers, the submission of the D406 information declaration becomes mandatory as of 1 January 2023.

Taxpayers which use classified information or hold documents whose technical specifications are classified according to the law or which carry out classified contracts that impose, according to the legal provisions, special security measures to protect the state’s essential security interests are exempted from the obligation to submit D406 to the extent that its submission would lead to the disclosure of information of the nature mentioned.

This normative act provides clarifications regarding the number of medium-sized taxpayers and the fact that the next category of large taxpayers will be determined in 2023. It also confirms that non-resident taxpayers which have designated a medium-sized taxpayer as a representative are removed from the fiscal list.

Source: [National Tax Administration Agency Order no. 2518/2022 for the modification of some orders of the president of the National Tax Administration Agency regarding the organisation of the administration activity of large and medium taxpayers, as published in the Official Gazette no. 1207 dated 15 December 2022]