Challenges with SAF-T Reporting: Legislation and Implementation Issues in Romania

• SAF-T or D406 statement is back in focus after ANAF issued over 15,000 notices to taxpayers
• Authorities checked consistency tests and found issues with D406 statements submitted for June 2024
• Some notices were unjustified, leading to taxpayers needing to reply to avoid fines or tax inspections
• ANAF’s consistency tests do not necessarily verify the quality of information in D406 statements
• Problems with D406 statement stem from legislation that is complex and lacks clear reporting requirements
• Lack of clear rules and interpretation issues contribute to ongoing problems with SAF-T in Romania

Source: tpa-group.ro

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.