The introduction of the SAF-T reporting system, one of the most important fiscal changes of 2021, will optimize the exchange of information between ANAF and taxpayers so that incorrect behaviors will be more quickly identified and combated. This reporting will have the character of an informative statement, but will also allow a fast and clear view of the taxpayers' tax situation.
What’s new when it comes to the introduction of the SAF-T reporting system in Romania?
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1231
Content accuracy validation date:
02.11.2021
Content accuracy validation time:
11:28h
As part of the digital transformation of ANAF's activity, we are already witnessing the imposition of the Virtual Private Space as the main way of interacting with taxpayers and, on the other hand, the first concrete measures in preventing and combating tax evasion appear.
By introducing this new reporting obligation, the tax authority will have easy access to a high volume of tax and of accounting information (because it is transmitted by taxpayers in a standardized format), and the effective control carried out by ANAF will become more efficient.
In these circumstances, the preparation for SAF-T must not be limited to the simple extraction of data from the accounting system and their transmission to ANAF in the requested format but involves a preparatory stage, in which taxpayers must verify the accuracy and integrity of the information they are going to report, because the correctness of the data provided will depend on the initiation by ANAF of subsequent controls and, implicitly, the risk of penalties.
Therefore, tax inspections will multiply shortly, as a result of ANAF's strategy to streamline the collection of revenues to the state budget, so that the indicator on the degree of compliance with the declaration and payment returns to the level recorded in 2019, as a result of the implementation of SAF-T and the joint actions of the tax inspection and anti-fraud structures.
At the same time, however, due to digital changes in both the structure and the way controls are carried out, tax inspections will become less burdensome, but taxpayers will have to comply in real-time with all the requirements of tax inspectors regarding the record and reporting of information. However, from practice, we find that, for taxpayers in Romania who operate in an unpredictable fiscal environment, such compliance is a difficult task, in general, and, even more so, in the context of the acute crisis of specialized personnel, which companies are currently facing, to which is added the increasingly pressing theme of business reorganizations.
In these conditions, taxpayers must prepare intensively for the new reports and pay increased attention to the correctness of the data transmitted to ANAF, so that they can carry out their activity in optimal parameters before, during, and after a tax inspection action to avoid getting penalties.
Other news from Romania
Romania Proposes Fiscal Cash Register Reform and Digital Receipt System
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Overall, the changes aim to integrate fiscal devices with national IT systems, reduce administrative burdens, and strengthen compliance through increased transparency and automation. Romania is preparing a major reform of its fiscalization system through a draft Government Decision that introduces digital tax receipts, enhanced reporting, and simplified compliance rules for businesses. The reform... Read more
Romania Updates Pre-filled VAT Return Forms after VAT Rate Changes
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania’s tax authority (ANAF) is updating pre-filled VAT returns to reflect the new VAT rates introduced in August 2025, including the 21% standard rate and 11% reduced rate. From 2026, outdated rates will be removed from Form 300 and RO e-TVA, simplifying reporting and aligning returns with the current VAT framework. Romania’s tax authority (ANAF) is updating its pre-filled VAT return form... Read more
Romania Softens RO e-TVA Rules After Business Concerns
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania has limited the enforcement role of the RO e-TVA system through Emergency Ordinance No. 13/2026, removing the legal basis for automatic compliance notices and making the system informational only. While digital reporting obligations like SAF-T, e-Factura, and VAT returns remain unchanged, audits and penalties must now follow standard procedures rather than automated discrepancies. Romania... Read more
Romania: Exceptions to Cash Register Requirements in 2026
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
A fiscal cash register is required for sales to final consumers paid in cash or by card at the place of sale, while businesses receiving payments exclusively by bank transfer or selling only to companies may issue fiscal invoices instead. Under GEO 28/1999, numerous exemptions apply (e.g., transport, liberal professions, utilities collection, vending machines, and certain services), but when cash... Read more
Overview of Romania’s Tax Inspections (ANAF Inspections)
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Before a tax inspection begins, the tax authority must notify the taxpayer in writing at least 30 days in advance for large taxpayers and 15 days for others, and the inspection may only cover taxes and periods still within the statutory limitation period. During the inspection, taxpayers have extensive rights (including postponement, information, and professional assistance) and clear obligations... Read more
Romania: Individuals not Required to Use the RO e-Invoice system until June 1, 2026
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania has introduced a transition period until 1 June 2026 for individuals carrying out economic activities (identified by CNP, such as PFAs), during which use of the RO e-Invoice system is not yet mandatory. After this date, e-Invoicing will apply fully and will give the tax authority real-time, transaction-level visibility into individual economic activity, shifting compliance from delayed an... Read more
Romania e-Invoice Rules in 2026: Deadlines and Fines
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
From 1 January 2026, Romania requires all B2B, B2C, and B2G invoices to be transmitted through the RO e-Factura system, with B2B and B2C invoices due within 5 working days, and B2G invoices payable only if submitted via e-Invoice. Non-compliance triggers tiered fines by taxpayer size and, in B2B cases, a 15% penalty of the invoice value for issuers or recipients handling invoices outside the syst... Read more