Romanian Tax Authorities introduced a new tax reporting requirement for domestic businesses in 2022, the Standard Audit File for Tax(SAF-T). The gradual roll-out was pegged to the taxable person’s category. Starting January 1, 2025, local small taxpayers and non-resident taxable persons registered for Romanian VAT will be obliged to collect the necessary data for the SAF-T accounting-reporting file. The SAF-T RO file does not exclude the obligation to submit VAT returns. The Standard Audit File for Tax is an accounting file with different sections pre-defined by the international standard, which Romania has modified to add personal country-based requirements.
Source 1stopvat
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