The National Tax Administration Agency (ANAF) has recently republished the SAF-T (Standard Audit File for Tax) scheme on its official website, accompanied by a document dedicated to the assets module, which includes useful clarifications in the preparation of this annual declaration. The official deadline for submitting the SAF-T D406 declaration regarding assets is the same as the deadline for submitting financial statements for the related year, i.e. 150 days from the end of the financial year.
Source: PwC RO
Latest Posts in "Romania"
- Romania: Comprehensive VAT Country Guide (2026)
- General Court T-643/24 (Credidam) – Judgment – Unlicensed use of protected works is fully taxable with VAT on all remuneration
- Romania Delays RO e-Factura Deadline for SMEs to July 2026
- CBAM 2026: New Carbon Costs Reshape EU Trade in High-Emission Products, Impacting Romanian Imports
- Romania Delays Mandatory RO e-Factura for SMEs to July 2026; New Invoice Rules Announced
