Starting January 1, 2025, Romania will extend the obligation to submit Standard Audit File for Tax (SAFT), specifically the D406 Return, to non-resident businesses that are registered for VAT in Romania. This change means that non-resident businesses will now be required to file the monthly SAFT, just like resident businesses.

The deadline for submitting the SAFT is the last day of the month following the reporting period. As a result, the first SAFT filing for non-residents will be due on February 28, 2025, covering transactions for January 2025.

Additionally, the Romanian National Agency for Fiscal Administration (ANAF) has announced a six-month grace period, during which no penalties will be imposed for non-compliance or filing errors. This transition period provides non-resident businesses with extra time to adjust to the new reporting requirements without facing immediate sanctions.

01 Oct 2024 at 12:00 am

2 min

Published by:
Daniëlle van der Meulen-Idema
Sr. VAT Specialist

VAT

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Terborgseweg 102
7005 BC Doetinchem
The Netherlands

Pincvision UK Ltd.
Unit 5 Lancaster Way
Biggleswade
SG18 8YL London
United Kingdom

+31(0)884321800

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Romania Extends SAFT Obligation to Non-Resident Businesses Starting January 1, 2025