- ANAF clarifies that certain categories of taxpayers are exempt from submitting the D 406 SAF-T informative statement
- Exempt categories include religious institutions, property associations, non-profit legal entities, sole proprietors, family businesses, and others
- Taxpayers using a simplified reporting system and those already exempt from submitting the SAF-T file are also exempt from the D-406 SAF-T statement
- ANAF has identified the need to modify Annex 5 of O.P.A.N.A.F. no. 1783/2021 to clarify the exemption from submitting the D-406 SAF-T statement
- A draft legislative act for amending Annex 5 to the President’s Order A.N.A.F. no. 1783/2021 has been posted on the ANAF portal
- Taxpayers seeking further information on submitting the D406 statement can contact ANAF at [email protected]
- Contact information for ANAF: Address: Str. Apolodor nr.17, sector 5, Bucharest, CP 050741, Tel/fax: 021/319.98.57, Email: [email protected], Website: www.anaf.ro
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.
