1. SAF-T standard tax control file: obligation, reference dates, grace period, reporting deadlines, nature of the information. Particularities established by Order 1783/2021 published in the OFFICIAL GAZETTE no. 1073 of November 9, 2021
The obligation to submit the standard tax control file (SAF-T) takes into account the taxpayer's typology, as follows:
As a method of reporting, taxpayers will be required to submit the SAF-T file in the form of a monthly or quarterly D406 return, depending on the tax period applicable in terms of value added tax. Those who are not registered for VAT purposes will file a quarterly return.
The legal provisions also provide for a grace period, guaranteed to taxpayers as follows:
The grace period is calculated from the last day of the reporting period for which it is granted, when the submission obligation becomes effective for that taxpayer.
However, the standard reporting deadlines (i.e. applicable after the grace period) are as follows:
Through the SAF-T file, the taxpayers will send to the tax authorities detailed information regarding the operations performed during the reporting period, such as: accounting records at transaction level (journal register), sales invoices and purchase invoices at line level, payments made, detailed information about stocks and their movements, detailed information about assets and related transactions.
The Crowe team, consisting of accounting, tax, and IT specialists, has developed a technical SAF-T file reporting solution. Our team can offer you assistance both in the preparation stage (data analysis and mapping) and in the monthly reporting stage.
2. The list of large taxpayers starting with January 1st, 2022 was published in OPANAF 1782/2021
The list of large taxpayers now includes 3,364 companies which will be managed by the Directorate-General for Large Taxpayers (DGAMC) starting with the year 2022. This is relevant from the perspective of the implications for SAF-T reporting, respectively in the context of elaborating the transfer pricing file. The list can be viewed on the ANAF website by accessing the following link: https://static.anaf.ro/
3. Modification of the procedure regarding the ex officio establishment of the CAS and of the CASS due by individuals, established by OPANAF 1608/2021 published in the OFFICIAL GAZETTE no. 1039 of November 1, 2021
The procedure regarding the ex officio establishment of the social insurance contribution (CAS) and of the social health insurance contribution (CASS) owed by individuals was modified by the Order of the President of the National Agency for Fiscal Administration no. 1608/2021.
During 2020, the introduction of two emergency ordinances (i.e. GEO no. 30/2020 and GEO no. 132/2020) regulated the granting of allowances for professionals, lawyers and individuals who obtain income exclusively from copyright, in the possibility of cessation or reduction of activity due to the effects of the pandemic.
The allowances granted cannot be considered as income from the individual’s economic activity, the calculation of the income tax and the obligatory social contributions related to them being made separately from the income realized from the said economic activity.
If the above-mentioned individuals have benefited from such allowances and do not submit tax returns according to the provisions of GEO 30/2020 and GEO 132/2020, the competent tax authority has the right to establish ex officio the social insurance contribution and the social health insurance contribution.
4. The procedure for organizing and registering within the RO e-Invoice Register was approved through OPANAF 1713/2021 published in the OFFICIAL GAZETTE no. 1040 of November 1, 2021
Companies that carry out economic activity and issue electronic invoices to other legal entities (B2B), can opt for the use of the national electronic invoicing system RO e-Invoice. The system can only be used if both taxpayers are registered within the RO e-Invoice register.
Entry in the above-mentioned register is done by submitting the form (084) “Application for registration in the RO e-Invoice Register / waiver of the application for registration in the RO e-Invoice Register”. The registration is valid starting with the 1st day of the month following the transmission of the said form.
In order to waive this option, companies must submit a new form (084), having ticked section IV "Waiver of the application for registration in the Register of Operators".
The information contained in this newsletter is intended to give you an overview of new legislation; the newsletter does not contain a comprehensive analysis of each topic. For further information on the topics covered please contact us. No responsibility is accepted for decisions or omissions following the use of the content of this newsletter. All Crowe newsletters can be viewed on the page: www.crowe.ro.