ANAF draft order: Clarifications regarding SAF-T reference data
09 Feb 2022
In detail
Draft order of the President of the National Agency for Fiscal Administration (OPANAF), as published on the ANAF website on 7 February 2022, clarifies the dates from which the categories of taxpayers are required to make SAF-T submissions.
The dates from which taxpayers are due to commence SAF-T reporting depend on which of the following categories they belong to:
Taxpayers who as at 31 December 2021 were included in the category of large taxpayers and as of 1 January 2022 are included in either the medium or small taxpayer category have to submit Information Declaration D406 as of 1 January 2023 or 1 January 2025, respectively.
Non-resident taxpayers registered only for VAT purposes in Romania have to submit the Informative Declaration D406 as of 1 January 2025.
Insurance intermediation and brokerage companies (authorised, regulated and supervised by the Financial Supervisory Authority) classified as large taxpayers at 1 January 2022 have to submit Information Statement D406 as of 1 January 2023.
Source: [Draft Order of the President of the National Agency for Fiscal Administration on amending Annex no. 5 to OPANAF no. 1783/2021 on the nature of the information taxpayers have to declare through SAF-T in terms of the reporting model, the procedure and conditions of transmission, the transmission deadlines and commencement dates from which taxpayer categories have to submit SAF-T, as published on the ANAF website on 7 February 2022]
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