– January 1, 2022 (reference date for large taxpayers);
– January 1, 2023 (reference date for financial – banking institutions and insurance/reinsurance companies – classified as large taxpayer);
– January 1, 2023 (reference date for medium taxpayers);
– January 1, 2025 (reference date for small taxpayers);
– January 1, 2023 (reference date for financial – banking institutions and insurance/reinsurance companies – classified as large taxpayer);
– January 1, 2023 (reference date for medium taxpayers);
– January 1, 2025 (reference date for small taxpayers);
The grace period has been extended to 3 months 6 months. The deadline for the first 6 months is the end of July.Taxpayers/payers will benefit from the following grace period:- 6 (six) months for the first reporting and five (five) months for the second reporting, respectively (four) months for the third reporting, 3 (three) months for the fourth reporting, 2 (two) months for the fifth reporting, for taxpayers in the large taxpayers category who are required to submit the SAF-T file monthly;
– 3 (three) months for the first reporting for taxpayers who must submit a SAF-T file. (quarterly basis)
