{"id":359,"date":"2022-03-31T11:17:00","date_gmt":"2022-03-31T11:17:00","guid":{"rendered":"https:\/\/emiralmedia.ro\/site\/apex\/?p=359"},"modified":"2022-05-17T08:46:08","modified_gmt":"2022-05-17T08:46:08","slug":"termene-de-depunere-fisier-saf-t","status":"publish","type":"post","link":"https:\/\/www.apex-team.ro\/ro\/termene-de-depunere-fisier-saf-t\/","title":{"rendered":"Termene de depunere fi\u0219ier SAF-T"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"359\" class=\"elementor elementor-359\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5c9148 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5c9148\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2019979\" data-id=\"2019979\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ebaaf6 elementor-widget elementor-widget-text-editor\" data-id=\"0ebaaf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Termenele de depunere a fi\u0219ierului standard de control fiscal (SAF-T), prin intermediul Declara\u021biei informative D406 sunt:<\/p><ul><li>1 ianuarie 2022, pentru contribuabilii \u00eencadra\u021bi \u00een categoria mari contribuabili la data de 1 ianuarie 2022, care au f\u0103cut parte din aceast\u0103 categorie \u0219i \u00een anul 2021;<\/li><li>1 iulie 2022, pentru contribuabilii \u00eencadra\u021bi \u00een categoria mari contribuabili la data de 1 ianuarie 2022, care nu au f\u0103cut parte din aceast\u0103 categorie \u00een anul 2021;<\/li><li>1 ianuarie 2023, pentru contribuabilii \u00eencadra\u021bi \u00een categoria contribuabili mijlocii la data de 31 decembrie 2021 \u0219i pentru institu\u021biile de credit, institu\u021biile financiare nebancare, institu\u021biile financiare \u0219i societ\u0103\u021bile de asigurare\/reasigurare, \u00eencadrate la data de 1 ianuarie 2022 \u00een categoria marilor contribuabili;<\/li><li>1 ianuarie 2025, pentru contribuabilii care nu sunt \u00eencadra\u021bi la data de 31 decembrie 2021 \u00een categoria marilor contribuabili sau a contribuabililor mijlocii;<\/li><li>1 ianuarie 2025, pentru contribuabilii nereziden\u021bi \u00eenregistra\u021bi doar \u00een scop de TVA \u00een Rom\u00e2nia<\/li><\/ul><p>Societ\u0103\u021bile de administrare a investi\u021biilor \u0219i administratorii de fonduri de investi\u021bii alternative\/fonduri de investi\u021bii alternative, precum \u0219i administratorii de fonduri de pensii administrate privat \u0219i\/sau fonduri de pensii facultative \u0219i\/sau fonduri de pensii ocupa\u021bionale, societ\u0103\u021bile de intermediere\/brokeraj \u00een asigur\u0103ri, entit\u0103\u021bi care sunt autorizate, reglementate \u0219i supravegheate de Autoritatea de Supraveghere Financiar\u0103, \u00eencadrate la data de 1 ianuarie 2022 \u00een categoria marilor contribuabili, au obliga\u021bia de depunere a Declara\u021biei informative D406 dup\u0103 data de referin\u021b\u0103 pentru institu\u021biile de credit, institu\u021biile financiare nebancare, institu\u021biile financiare \u0219i societ\u0103\u021bile de asigurare\/reasigurare.<\/p><p>Contribuabilii care au fost \u00eencadra\u021bi \u00eentr-o categorie care avea obliga\u021bia depunerii Declara\u021biei informative D406, conform datelor de referin\u021b\u0103, iar ulterior sunt \u00eencadra\u021bi \u00eentr-o categorie pentru care nu s-a \u00eemplinit data de referin\u021b\u0103 pentru depunerea declara\u021biei continu\u0103 s\u0103 raporteze fi\u0219ierul standard de control fiscal prin depunerea de Declara\u021bii informative D406.<\/p><p>Societ\u0103\u021bile de intermediere\/brokeraj \u00een asigur\u0103ri depun fi\u0219ierul SAF-T similar cu institu\u021biile de credit, institu\u021biile financiare nebancare, institu\u021biile financiare \u0219i societ\u0103\u021bile de asigurare\/reasigurare.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Termenele de depunere a fi\u0219ierului standard de control fiscal (SAF-T), prin intermediul Declara\u021biei informative D406 sunt: 1 ianuarie 2022, pentru contribuabilii \u00eencadra\u021bi [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2726,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/comments?post=359"}],"version-history":[{"count":9,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/359\/revisions"}],"predecessor-version":[{"id":2739,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/359\/revisions\/2739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media\/2726"}],"wp:attachment":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media?parent=359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/categories?post=359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/tags?post=359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}