SAF-T
SAF-T

Summary/Abstract: The Tax Control Standard File reflects the national transposition of the international standard defined by the OECD for the electronic exchange of accounting data between companies and tax authorities, which contains information on taxpayers’ accounting and tax data. The implementation of the SAF-T is a first step taken by the Romanian Tax Administration to digitalize the system. As of January 1, 2025, the obligation for small taxpayers to submit to the central tax authority the D406 (SAF-T) return, as well as for taxpayers non-resident in Romania, but registered for VAT purposes in Romania, has entered into force. Identical to large and medium taxpayers, small taxpayers and non-resident taxpayers who are required to file the D-406 Informative Return (SAF-T), starting January 1, 2025, benefit from a grace period, similar to the benefits granted to other categories of taxpayers.

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