Public Romania Author: Kristina Dosen
The deadlines for transferring to the new standards of reporting in Romania differ depending on the business's size and some other specifics, none the less, there are specified categories of taxpayers that have or will have the obligation to use the SAF-T system.

Fiscal subject related

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Content accuracy validation date: 23.06.2022
Content accuracy validation time: 15:49h


The following categories of taxpayers have the obligation to submit the standard tax control file (SAF-T), through the D406 Informative Declaration: 

- Joint Stock Companies (S.A.)

- Limited Partnership Companies (SCA)

- Limited Partnerships (SCS)

- Partnerships in the collective name (CNS)

- Limited Liability Companies (SRL)

- Autonomous kingdoms

- National institutes for research and development

- National Companies / Companies

- Craft Cooperative Organizations (OC1)

- Consumer Cooperative Organizations (OC2)

- Cooperative Credit Organizations (OC3) - Cooperative Credit Organizations (OC3)

- Units without legal personality in Romania belonging to legal entities with headquarters abroad

- Foreign legal entities that carry out activity through a permanent establishment / several permanent offices in Romania,

- Foreign legal entities that have the place to exercise effective management in Romania

- Associations with patrimonial purpose

- Associations / Persons without patrimonial purpose 

- Collective investment undertakings that are not established by a constitutive act, as provided for in the legislation of the capital market, optional pension fun privately managed pension funds and other entities organized on the basis of the Civil Code

- Non-resident companies that have in Romania a registration code for the VAT purposes (taxpayers registered by direct registration, taxpayers registered by tax representative, fixed offices)

- Other legal entities, which are not found expressly mentioned in the exceptions list below.


On the other hand, the following categories of taxpayers do not have the obligation to submit the standard tax control file (SAF-T):

- Authorized natural persons (PFA)

- Individual enterprises (II)

- Family enterprises (IF)

- Natural persons carrying out profit-making activities (PFL)

- Family associations (ASF)

- Professional societies of lawyers with limited liability (SPAR) and individual law firms

- Notary professional companies and individual notary offices

- Individual medical offices (CMI)

- Professional Societies Insolvency Practitioners (SPI)

- Single-Member Professional Enterprises with Limited Liability (URL)

- Public Institutions (PUB), regardless of their source of funding or the category of taxpayers to which they are classified.

- Administrative authorities, regardless of their source of funding. 

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