On Nov. 18, ROM ANAF updated on declaration D 406 (SAF-T).
ROM ANAF announced small taxpayers will also submit standard fiscal control file via informative declaration D 406 (SAF-T) starting from Jan. 1, 2025.
Document dated Nov. 18, received from ROM ANAF Dec. 4, summarized on Dec. 9.
Overview
Obligation of small taxpayers to submit to ROM ANAF declaration with information from accounting and tax records, called D406 (SAF-T) Informative Declaration, comes into force on Jan. 1, 2025, according to specific legal provisions.
Model in Annex 2 Order 1783/2021 re nature of information taxpayer/payer must declare via standard tax control file, reporting model, procedure, terms and deadlines for transmission, date/s from which categories of taxpayers/payers required to send.
Detailed information necessary for transmission of complete, correct declaration (link).
