The Romanian National Tax Agency (ANAF) has announced that from January 1st 2022, large companies will be required to file a SAF-T document (D406 informative declaration)
It would appear that a three-month grace period is being granted to large companies. In concrete terms, the SAF-T documents for January, February and March 2022 must be filed by the end of April 2022.
Remember, failure to file an SAF-T document (or filing late) can lead to a fine of up to RON 5,000 (approximately EUR 1,010).
