Romania – SAF-T document 2022 – timetable for implementation of measures

As mentioned in one of our previous news posts (VAT News in Romania), the Romanian National Tax Agency (ANAF) has announced that, from January 1st 2022, large companies will be required to file an SAF-T document (informative declaration D406).

The ANAF has recently published several documents (orders and technical documents) including the timetable for implementation of these measures:

• January 1^st,2022: SAF-T (form D406) mandatory for large companies
• January 1^st,2023: SAF-T (form D406) mandatory for medium-sized companies
• January 1^st, 2025: SAF-T (form D406) mandatory for small businesses