Taxpayers are required to send documents to the central fiscal body exclusively by electronic means of remote transmission. To access the VPS, taxpayers will need to purchase a qualified digital certificate for the electronic signature. Mandatory VPS enrollment in the context of connecting cash registers to the MF-ANAF computer system: Romanian Ministry of Finance recently published a draft law re... Read more

Following the new rules, taxpayers who are using electronic fiscal cash registers are once a month required to export a collection of files from the cash registers and send them to ANAF by the 20th of the current month, for the previous month. The connection of the cash registers to the Romanian National Agency for Fiscal Administration - ANAF’s server eliminates the obligation to submit the... Read more

Romania, the country with the largest VAT gap in the EU, is looking to introduce tax controls in the shape of Standard Audit File for Tax (SAF-T) requirements. This will provide the Romanian National Agency for Fiscal Administration (ANAF) greater visibility of a wide range of business accounting. Romania, the country with the largest VAT gap in the EU, which was 35.5% in 2017, is looking to intro... Read more

The Organisation for Economic Co-operation and Development (OECD) has defined this Standard Audit File for Tax (SAF-T). You’ll find more details in the following. Read more

This document describes the structure of the SAF-T scheme used in Romania for SAF-T tax reporting. More details are as follows. Read more

Anexa SAF-T - Structura_D contains the annex of the Declaration and describes all the validation rules in its own ANAF format. This document is downloadable as an attachment! Read more