Deadlines for submitting the standard tax control file (SAF-T)

Deadlines for submitting the standard tax control file (SAF-T) through the D406 Informative Declaration are:

  • 1 January 2022, for taxpayers being part of large taxpayers’ category on 1 January 2022, who were part of this category also during 2021;
  • 1 July 2022, for taxpayers included in large taxpayers’ category starting 1 January 2022, who were not part of this category during 2021;
  • 1 January 2023, for taxpayers being part of medium taxpayers’ category as of 31 December 2021, as well as for credit institutions, non-banking financial institutions, financial institutions and insurance / reinsurance companies, classified on 1 January 2022 in the category of large taxpayers;
  • 1 January 2025, for taxpayers who are not classified as of 31 December 2021 as large or medium taxpayers;
  • 1 January 2025, for non-resident taxpayers registered only for VAT purposes in Romania.

Investment management companies and managers of alternative investment funds/alternative investment funds, as well as  managers of privately managed pension funds and/or optional pension funds and/or occupational pension funds, insurance brokerage/brokerage companies, entities that are authorized, regulated, and  supervised by the Financial Supervisory Authority, classified on 1 January 2022 in the category of large taxpayers, have the obligation to submit the Informative Declaration D406 according to the reference date for credit institutions, non-banking financial institutions, financial institutions and insurance / reinsurance companies.

Taxpayers who were included in a category that had the obligation to submit the D406 Informative Declaration, according to the reference date, and are subsequently classified in a category for which the reference date for submitting the return has not been fulfilled yet, continue to report the standard tax control file by submitting the D406 Informative Returns.

Insurance brokerage/brokerage companies submit the SAF-T file similarly to credit institutions, non-banking financial institutions, financial institutions, and insurance/reinsurance companies.

Cristina Georgescu

Partener

FCCA, Expert Contabil și Consultant Fiscal cu peste 24 ani de experiență. Având o fire practică, anticipează nevoia clienților și îi ajută pe aceștia în luarea deciziilor. Abilitatea, optimismul, flexibilitatea și atenția cu care gestionează fiecare client în parte, fac din Cristina un partener de încredere pentru clienți.