SAF-T to be Implemented

On 24 February 2025, the Ministry of Councils passed the Draft National Budget 2025 law for debate in the National Assembly. 

The law outlines a clear timeline for the implementation of SAF-T (Standard Audit File for Tax), specifying deadlines for filing and compliance. 

Below are the phases for SAF-T Implementation: 

• Large Enterprises (January 2026)
• Large and Medium Taxpayers (January 2027)
• Large, Medium, and Small Taxpayers (January 2028)
• All VAT Registered Businesses (January 2029)
• All VAT Registered Businesses (January 2030)

Sources:

• taxbackinternational.com
• www.fiscal-requirements.com
• SNI

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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
• • Briefing / Comprehensive Guides (incl. podcasts)

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

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