For a while Informative Declaration D406 is one of the most popular topics discussed, apart from SAF-T RO, Norway VAT returns, Poland and KSA and Vietnam e-Invoice are among the topics discussed.
ANAF continues to actively publish guidelines and files. The final taxpayer guideline was published at the end of 2021, but the most recent update was on March 9, in some files, these are XSD file and XLS schema (schema definition codes) and validator. It is thought that updates will continue frequently. Although updates were made to the files, the timeline was officially completed. Reporting dates were finalized for large taxpayers, but it was unclear when medium and small scale taxpayers and non-resident taxpayers would be involved in this process. To summarize, most of the large taxpayers are included in the first large taxpayer list published by ANAF in January 2022 and at the end of 2021, 400 companies are added and list updated. New participants are obliged to submit the Standard Audit File for tax in July 2022. There is a 6 months grace period for both groups. According to the published announcement, the timeline for those who are exclude large taxpayer is as follows;
– Medium taxpayers are obliged to submit the Information return on 1 January 2023,
– Small taxpayers and non-resident taxpayers will start on 1 January 2025.
– For taxpayers who register after the reference date which mentioned above for each category, the obligation to submit D406 Declaration of Information begins from the effective date of registration. The first submission of Information Declaration D406 will be made on the last day of the month following the period in which the report was issued.