STANDARD FISCAL CONTROL FILE (SAF-T)
By Order of the President of the National Agency for Fiscal Administration (OPANAF) no. 1783/2021 published on 9.11.2021 and which enters into force on 1.01.2022 regulates the information that the taxpayer must declare through the standard fiscal control file, the reporting model, the procedure and the conditions of transmission, as well as the terms of transmission and the date / dates from which the categories of taxpayers are obliged to submit the standard fiscal control file.
The standard tax control file (SAF-T) is an international standard used for the electronic transfer of data from the accounting and tax records of the taxpayers to the tax authorities and auditors. SAF-T allows the tax authority access to data from the accounting and tax records of taxpayers, stored and processed electronically, in an easy-to-read format for substantial testing of system controls and data. SAF-T is a file in electronic format, XML type, containing data automatically extracted from taxpayers’ computer systems, exported and stored in a standardized format.
The terms from which the taxpayers must submit to the fiscal authority the standard fiscal control file SAF-T Informative declaration D406 are the following:
a) Taxpayers in the category of large taxpayers starting with January 1, 2022 except for IFN, insurance and reinsurance companies and SAI which must declare starting with January 1, 2023 ;
b) Taxpayers included in the category of large taxpayers starting with January 1, 2022 and who were not included in the category of large taxpayers in 2021, starting with July 1, 2022;
c) Taxpayers who as of December 31, 2021 are included in the category of medium taxpayers starting with January 1, 2023;
d) Taxpayers considered as of December 31, 2021 small taxpayers starting with January 1, 2025.
Taxpayers submit the Informative Declaration D406 monthly or quarterly, according to the fiscal period they apply for the VAT reports. Taxpayers who have as fiscal period applicable for VAT the semester or the year, send the informative Declaration D406 quarterly.
Taxpayers who have the obligation to send the SAF-T file monthly benefit from a grace period of:
a) 6 months first reporting,
b) 5 months second reporting,
c) 4 months third reporting,
d) 3 months of the fourth reporting,
e) 2 months fifth reporting.
Taxpayers who have the obligation to send the SAF-T file quarterly benefit from a grace period of 3 months for the first reporting.
The grace period is calculated starting from the last day of the reporting period for which it is granted, when the transmission obligation becomes effective for the respective taxpayer.
After the grace period ends, Form D406 will be submitted as follows:
a) until the last calendar day of the month following the reporting period;
b) for taxpayers who are not registered for VAT purposes, it will be submitted quarterly until the last day of the following month;
c) for the “Assets” section, the form will be submitted until the date of submission of the annual financial statements;
d) for the stocks section, the term will be established by the central fiscal body, a term that will not be less than 30 calendar days.
The information that the taxpayer must declare through the standard fiscal control file is extensive and is mentioned in Annex no. 1 to OPANAF no. 1783/2021. We list below some of them:
a) Customer information;
b) Identification data (name, address, fiscal code, analytical code in which the client is registered, initial balance, final balance);
c) Information about the supplier (name, address, fiscal code, analytical code in which the customer is registered, initial balance, final balance);
d) Information about taxes. The tax codes associated with the operations performed will be selected;
e) Table of units of measurement. Contains details on units of measurement when it is necessary to convert stocks into various units of measurement;
f) Cost centers implemented by the taxpayer;
g) Stocks. Stock movements will be declared, including the warehouse where the stocks are located, the tariff classification codes;
h) Active. The assets will be declared starting from the unique inventory number, the description of the asset, the supplier of the asset, the date of acquisition, the depreciation method, the depreciation value;
i) Sales invoices. The sales invoices, the invoice date, the payment term, the invoice lines, the VAT code will be declared;
j) Purchase invoices. The purchase invoices, the invoice date, the payment term, the invoice lines will be declared;
k) Platile. Payments, payment date, payment lines, etc. will be declared.