What is the Romanian SAF-T reporting requirement?
Effective: 2022-01-01 · Authority: ANAF (Agentia Nationala de Administrare Fiscala)
Romania's SAF-T (D406 standard file) requires large taxpayers to submit electronic accounting data to ANAF on a monthly or quarterly basis. The file covers accounting books, VAT evidence, and fixed assets. Romania implemented SAF-T for large taxpayers from January 2022 and for medium taxpayers from 2023.
What is the D406 SAF-T structure?
Romania's D406 SAF-T file follows the OECD SAF-T schema adapted for Romanian tax requirements. It includes general ledger entries, customer and supplier master data, sales and purchase invoice details, payment information, and fixed asset records. Submission frequency is monthly for VAT periods.
Frequently Asked Questions
- How does SAF-T interact with e-Factura in Romania?
- SAF-T and e-Factura are complementary obligations. E-Factura captures individual invoice data in real-time via the ANAF clearance portal. SAF-T aggregates accounting records including those invoices on a periodic basis. Both are required and serve different ANAF audit purposes.
- What is the penalty for late SAF-T submission in Romania?
- Penalties for late SAF-T submission range from RON 1,000 to RON 5,000 for large taxpayers and RON 500 to RON 1,500 for medium taxpayers. ANAF has applied a grace period for early adopters but full enforcement is now active.
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