Romania: Important New Clarifications on the SAF-T Reporting Obligation

Romania: Important New Clarifications on the SAF-T Reporting Obligation

The Romanian TA (ANAF) has finalized the deadlines for submission of SAF-T declaration (Declaration 406) and date that the SAF-T data reporting becomes obligatory for all categories of taxpayers.

The reporting obligation becomes effective as per the following dates:

  • 1 January 2022 – for taxpayers included in the category of large taxpayers on 1 January 2022 and who also belonged to this category in 2021
  • 1 July 2022 – for taxpayers included in the category of large taxpayers on 1 January 2022 and who did not belong to this category in 2021
  • 1 January 2023 – for taxpayers included in the category of medium taxpayers on 31 December 2021
  • 1 January 2025 – for taxpayers included in the category of small taxpayers on 31 December 2021
  • Newly established taxpayers will be required to submit the SAF-T file starting with the date of registration, while the actual submission will be made on the last day of the month following the reporting period.

More information is available on the Romania – SAF-T reporting page.

UPDATE 15/10/2021

Romania Implements national system on electronic invoice ‘RO e-Invoice’ (RO e-Factura) and electronic invoicing

Romania’s Ministry of Finance has announced that it intends to introduce a national e-invoicing regime as early as 2022. As a first step, they are introducing B2G e-invoicing in Romania. This phase is planned to be the beginning towards a country-wide e-invoicing mandate in Romania which will later be extended to B2B transactions,

The Ordinance published includes:

  • the possibility of utilizing the RO e-Invoice national system for all (B2G) transactions,
  • possibility to also utilize in (B2B) transactions for both resident and non-resident economic operators,
  • the structure of the electronic invoice is in accordance with the European standard for electronic invoicing.

The Romanian Ministry of Finance has claimed that the new system may be rolled out in 2022, although this is highly ambitious given the public consultation and IT preparations required by thousands of tax payers.

More information on the Romania – E-invoicing page.

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