As we know, SAF-T, called Informative Declaration D406 in Romania, became mandatory for a certain large group of taxpayers in January 2022. Then it continued, covering all large taxpayers in July 2022. Now it’s time for medium taxpayers. According to the published timeline, the medium taxpayer will join the obligation in January 2023. Obligated taxpayers have a grace period of at least 6 months. It differs from the SAF-T monthly report; there is the D406 Asset report which contains annual accounting data of the taxpayers. Deadline can be changed due to the taxpayer’s fiscal year and SAF-T monthly obligation deadline. Some of the taxpayers required to report assets within 2023.
