As we know, the Romanian Tax authority (ANAF) mandated a monthly SAF-T report which is named INFORMATION DECLARATION D406 for the first group of large companies in January 2022. Later in the year, the second group of large-scale companies joined the obligation. Although the obligation date for medium-sized companies was January 2023, there was no up-to-date company list. With the latest announcement made by ANAF, the expected updated list has been published. For the 15,127 mid-sized companies on the list, the requirement will begin in January 2023. You can find the official list here.
