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Romania SAF-T: New Guidance for Submission Deadlines

Kelsey O'Gorman
November 18, 2021

In previous blogs, we’ve taken a deep dive into Romania’s new SAF-T requirements. In the latest guidance released this week, the tax authority has provided updated implementation timelines for different sizes of taxpayers and information on the grace period.

In addition to clarifying timelines, the tax authority also issued a new version of the schema on 10 November 2021. This new schema incorporates comments and concerns from the most recently published Questions and Answers document.

The implementation timeline is longer than the initially announced timeline for medium and small taxpayers. Additionally, tax authorities have also updated the list of large taxpayers with the publication of this new order. With this update, the ANAF added 1,801 companies to the list of large taxpayers. These newly-included taxpayers will benefit from a later implementation date of 1 July 2022.

Implementation timeline for mandatory submission

  • Large taxpayers (as designated by the Romanian tax authorities, who were included in this category in 2021) – 1 January 2022
  • Large taxpayers (as designated by the Romanian tax authorities, who were not part of this category in 2021) – 1 July 2022
  • Medium taxpayers – 1 January 2023
  • Small taxpayers – 1 January 2025

Grace period

According to the Order, the grace period is six months for the first reporting, respectively five months for the second reporting, four months for the third reporting, three months for the fourth reporting, and two months for the fifth reporting for taxpayers who have an obligation to the monthly transmission of the SAF-T file.

This is a longer grace period than originally announced, which was set for three months. The grace period will also be extended to the newly-included large taxpayers, meaning that taxpayers in that category will have until 1 January 2023 to submit their SAF-T reports with no penalties.

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Author

Kelsey O'Gorman

Kelsey O’Gorman is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Kelsey focuses on global sales tax and VAT issues, supporting both the tax determination and reporting engines. Kelsey received her B.A. in Psychology from University at Buffalo and her J.D. from Roger Williams University School of Law. She is a member of the Massachusetts Bar.
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