- ANAF has officially started testing and analyzing data from the Standard Audit File for Tax (SAF-T), providing taxpayers with initial feedback on the quality of reported data.
- This marks a new phase in the implementation of SAF-T, focusing on verifying the accuracy of reported data rather than just meeting reporting obligations.
- Over 15,000 notifications have been sent by ANAF regarding non-submission or issues in reported SAF-T data, prompting taxpayers to correct errors by the end of September.
- Taxpayers now have access to an extended list of tests applied to data in the Journal Register section of the SAF-T file to validate data accuracy.
- Technical aspects to consider include specific rules related to tax codes, tax amounts, and VAT accounts.
- There is a need for early publication of qualitative tests applied to data in sections on issued invoices, received invoices, and payments to facilitate correction before notifications are sent to taxpayers.
- Taxpayers should establish a proper routine for submitting the SAF-T file, including verifying the XML file before or immediately after transmission to ANAF to ensure compliance and allow for quick corrections.
- Software tools are available to automatically verify the declaration after export and validation, aiding in the monthly financial accounting routine.
- Taxpayers who have not yet submitted the SAF-T file or have incomplete submissions should take action promptly.
Source: blog.pwc.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.
