The original list of taxpayers subject to monthly SAF-T reporting has been given a further six months soft landing phase. This means their 2022 reports will not be due until 31st January 2023 (instead of 31st of July 2022). This is based on feedback from users and technical delays that occurred. The deadline for each subsequent return will be reduced from 12 months down by 1 month each month.
1st round of Romanian Standard Audit File for Tax returns delayed to January 2023
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1241
Content accuracy validation date:
15.08.2022
Content accuracy validation time:
08:46h
The Romanian National Agency for Fiscal Administration (ANAF) has named an additional round of large taxpayers who will join the new Standard Audit File for Tax (SAF-T) D406. These 1,500 will be required to submit their first declarations by 31st July 2023 covering (a six-month grace period). Taxpayers on the original list must submit their first returns by 31st January 2023 (following the above delay).
Non-resident taxpayers with a Romanian VAT number may be required to complete SAF-T from January 2025 – but to be confirmed. RO e-invoicing is starting in January 2022. There had already been a 3-month moratorium for the launch for large taxpayers. All taxpayers should be on the scheme by the start of 2025. This includes non-resident businesses with Romanian VAT registration.
Hereby is a reminder from ANAF for the currently existing deadlines:
– January 2022 – started for large taxpayers as a first wave (12-month soft landing until 31st of January 2023)
– July 2022 – large taxpayers' second wave (6-month soft landing up to 31st of January 2023)
– January 2023 – for mid-sized taxpayers
– January 2025 – for small taxpayers
– January 2025 – for non-resident taxpayers.
Other news from Romania
Reminder: Ensure e-invoice compliance in Romania before July 1, 2025, to avoid penalties.
Romania
Author: Tara Nedeljković
Starting July 1, 2025, Romanian businesses must ensure full compliance with B2C e-invoicing rules, as penalties for non-compliance will take effect. Since January 1, 2025, all economic operators—regardless of VAT status—have been required to issue and submit B2C invoices via the RO e-Invoice system, with a six-month grace period ending soon. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New consumer protection obligations have been introduced by ANPC Romania.
Romania
Author: Tara Nedeljković
Romania’s National Authority for Consumer Protection (ANPC) has introduced new obligations under Order No. 331/2025 for traders selling tobacco products and derivatives, requiring them to display a standardized warning that sales to minors are prohibited and age verification may be requested. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Romania
Romania
Author: Tara Nedeljković
The document “EV Chargers from the Fiscalization Perspective in Romania” provides a detailed overview of how electric vehicle (EV) charging stations are regulated under Romania’s fiscalization system. It begins with an introduction to Romania’s fiscalization framework, emphasizing the role of certified fiscal devices like cash registers and printers connected to the tax authority ANAF. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more