- Starting from January 1, 2025, small taxpayers will have to submit the standard fiscal control file by filing the informative Declaration D 406 SAF-T
- Small taxpayers will be required to submit a declaration containing information from the accounting and tax records, named Informative Declaration D406 (SAF-T), starting from January 1, 2025
- The declaration model is provided in Annex 2 of the Order of the President of ANAF no. 1783/2021
- Detailed information for submitting a complete and correct declaration can be accessed on the institutional portal
- The Informative Declaration D 406 (SAF-T) has been submitted since January 1, 2022 by large taxpayers and starting from January 1, 2023 by medium taxpayers
- Small taxpayers who will have the obligation to submit the Informative Declaration D 406 (SAF-T) starting from January 1, 2025, will benefit from a grace period
- ANAF has prepared a “Taxpayer Guide for the preparation and submission of the Informative Declaration D 406
- Standard fiscal control file (SAF-T)” and a “Assistance Document for the preparation and submission of the Informative Declaration D 406
- Standard fiscal control file (SAF-T)” to assist taxpayers in completing the declaration accurately and completely
Source: static.anaf.ro
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.
