SAF-T (Standard Audit File for Taxation) is a mandatory reporting requirement in Romania. Introduced by the National Agency for Fiscal Administration (ANAF) from January 2022. It involves the regular submission of a standardized file containing accounting and tax data to facilitate tax authority review.

SAF-T Romania is mandatory reporting requirement for taxpayers, aiming to facilitate tax authority review and ensure compliance with tax regulations. Understanding the requirements, structure, and implementation phases is essential for taxpayers to stay compliant with the new regulations.

Key Requirements

• Large taxpayers (those listed in the 2017 large taxpayer list published by ANAF) began submitting SAF-T files in 2022.
• Medium-sized taxpayers will start submitting SAF-T files in 2023, and small-sized and non-resident companies will join in 2025.
• The deadline for submission is the last calendar day of the following month of the relevant tax period.
• Taxpayers who are not registered for VAT purposes will submit SAF-T files quarterly.

SAF-T Structure

The SAF-T structure in Romania contains over 390 mandatory tax and accounting elements and 19 data areas that must be reported by taxpayers. The file is based on XML (Extensible Markup Language), an internationally standardized format for electronic tax reports and VAT reporting.

Phases

1. Monthly/Quarterly declaration for Romanian resident companies (already implemented)
2. Annual reporting for Romanian resident companies (planned)
3. Reporting for non-resident companies (planned)

Entities Obligated to Submit SAF-T

• Romanian legal entities
• Romanian entities without legal personality of foreign companies that use the double-entry accounting system
• Non-resident companies registered for VAT purposes in Romania

• no adjustments in standard AX
• all requirements in SAF-T are supported with all 19 data areas
• option to export and import setup to spreadsheets for easier maintenance
• optimized for exporting large amounts of data
• file size control (supports splitting into multiple files up to the 2GB limit)
• simple user interface in Dynamics AX that the user knows
• continuous maintenance so that the module supports applicable legal requirements
• experience with over 60 running installations with auditor audit by most leading Norwegian auditors