February 3, 2022, Istanbul – Following a decision made by the Romanian tax authorities (ANAF), Romania introduced mandatory SAF-T reporting in January 2022. The new SAF-T regulation is locally known as the D406 Informative Declaration. Romania already has detailed local VAT reporting requirements in the form of D394. According to ANAF's decision, some reporting obligations (including D394) will be removed after SAF-T is implemented.

The tax authority published a list in 2016. The implementation processes for large taxpayers on this list became mandatory in January 2022. Companies on this list qualify for a six-month grace period. It will become mandatory in July 2022 for major taxpayers on the second list, OPANAF no 1782 announced on 4 November, 2021. Foreign entities registered in Romania for VAT purposes will also be subject to the SAF-T obligation.


Partner and CCO of SNI, Mr. Rıdvan Yiğit, described Romania’s SAF-T regulation in his article as follows: “In practice, almost all major taxpayers are required to file VAT returns monthly. The deadline for submitting the SAF-T is the end of the month following the reporting period.”

The format of the standard audit file is XML, which is the most common format for detailed, structured tax reporting. However, a rule that is specific to Romania is that the D406 report must be submitted to tax authorities as a PDF file with an XML file attached. The validation, creation, and signing of the PDF is provided by the DUK integrator. Therefore, taxpayers must use the DUK integrator prior to submission to verify the PDF, generate it, and then sign the SAF-T report. Three different types of reports should be submitted to ANAF. These are:

1) The standard SAF-T report, which must be submitted on a monthly or quarterly basis.

2) The mandatory annual reporting of asset information.

3) Stock information (if requested) should be reported within the time determined by ANAF.

A six-month grace period has been provided to taxpayers by the Romanian tax authorities. It means that taxpayers' failure to comply with their SAF-T obligations will not be penalized for now (in case of no submission, or incomplete submission, for example). All required files for January, February, and March 2022 must be submitted by the end of July at the latest. In the future, failure to submit a valid SAF-T report will result in fines. Despite the grace period provided by tax authorities, it is recommended to start preparing for SAF-T reporting as soon as possible. Periodic reporting includes not only VAT data, but also a lot of additional information, such as general ledger entries. This results in a significant amount of data to be generated and reported each month. Romanian SAF-T requires a very detailed mapping of a lot of data, including invoice types, accounting numbers, and tax codes.


Mr. Yiğit also stated in his article, “Considering the instant checks and large amount of data that must be regularly reported to ANAF, the sooner the taxpayers start the SAF-T implementation, the more beneficial it will be for them.”


In addition to the SAF-T regulation, the Romanian government has announced that it wants to take action on e-invoicing in 2022. According to the decision, B2B e-invoicing will be introduced this year, starting with the e-transportation system. It is mandatory to create an e-invoice for products with high fiscal risk. ANAF has published the list of these products and stated that it will be updated frequently. For now, the list includes products such as fruit and vegetables, alcoholic beverages, new constructions, mineral products (mineral water natural, sand, and gravel), and clothing. Taxpayers can voluntarily submit electronic invoices to the national electronic invoicing system (RO e-Invoice) between 1 April and 30 June, 2022.


As a result, mandatory regulations will enter into force in January 2022, although reporting will begin in July. Currently, ANAF allows taxpayers to submit the SAF-T report manually. Taxpayers must submit their reports directly through the ANAF Portal.



About SNI
SNI Computer Technology Corporation is focused on tax compliance and regulatory reporting software, providing integrated digital solutions for compliance digitalization, and dedicated to helping its customers stay compliant in all countries.

If you would like to get more information about this topic, please email our Brand, Marketing, and Communication Manager Didem Güven at [email protected].