The Informative Declaration D406 was the SAF-T (fişierul standard de audit de taxe) that the Romanian Tax Authority (ANAF) adopted in 2020. The OECD created SAF-T in 2005. The computerized communication of accounting data between tax authorities and taxpayers has subsequently become a norm throughout Europe. Based on an international standard for electronic tax reports and VAT reporting, the format is XML (a machine-readable format).
SAF-T Romania 2022 – Mandatory
Starting in 2022, large taxpayers must utilize the SAF-T. 2 cycles of large taxpayers were divided by the tax authorities. There are major taxpayers in the first cycle who are listed on the ANAF’s large taxpayer list for 2017. After the big taxpayer list was updated in 2021, 400 major corporations were included during the second cycle. In July 2022, 400 more significant corporations signed up to the commitment.
Beginning in 2023, medium-sized taxpayer obligations will extend to small and non-resident businesses as well. The final day of the month after the applicable tax period in which the submission is due.
SAF-T REPORTING PERIODS IN ROMANIA
Depending on the accounting system (single/double entry), the D406 statement must be filed to the Romanian Tax Authority every month or every quarter. Non-registered taxpayers must submit SAF-T filings quarterly.
Taxpayers will have a three-month grace period starting on January 1, 2022. By the end of April 2022, the first quarter of 2022 (January, February, and March) must be reported.
Romania SAF-T Mandatory Fields According to Reporting Type
Romania SAF-T has different report types, and every report type has its own mandatory fields set. Below table shows this assignment.
| Section | Sub Section | Monthly/Quarterly Information | Yearly Asset | On Demand Stock Reporting | Non-Resident Reporting |
| Header | Yes | Yes | Yes | Yes | |
| MasterFiles | GeneralLedgerAccounts | Yes | Yes | Yes | No |
| Customers | Yes | No | No | No | |
| Suppliers | Yes | No | No | No | |
| Tax Table | Yes | No | Yes | Yes | |
| UOMTable | Yes | No | Yes | Yes | |
| AnalysisTypeTable | Yes | Yes | Yes | No | |
| MovementTypeTable | No | No | Yes | No | |
| Products | Yes | No | Yes | Yes | |
| PhysicalStock | No | No | Yes | No | |
| Owners | No | No | Yes | No | |
| Assets | No | Yes | No | No | |
| GeneralLedgerEntries | Yes | No | No | No | |
| SourceDocuments | Sales Invoice | Yes | No | No | Yes |
| Purchase Invoices | Yes | No | No | Yes | |
| Payments | Yes | No | No | No | |
| Movement of Goods | No | No | Yes | No | |
| Asset Transactions | No | Yes | No | No |
S4FN Solution Offers for SAF-T Romania 2022
S4FN provides an add-on solution in SAP. Via this add-on you can generate XML. Using the DUK Validator provided by the tax agency, you can validate and send this XML. Importing the S4FN add-on has no effect on your system. All objects reside in the S4FN namespace.
Secondly; If you would rather not touch SAP we can collect required information via an RFC user to our local portal. Local portal runs in your company and S4FN doesn’t see any of your data. You can see architecture of the portal solution.
