From 1 January 2025, the submission of D406 SAF-T becomes mandatory for non-established businesses.
As a measure of simplification and considering the specifics of their activities, the non-established businesses are subject to simplified reporting requirements covering only certain sections and not the full set of information required in general by the Romanian established businesses.
Non-established businesses are only required to report limited information, such as sales and purchase invoices, applicable tax rates and product quality and quantity specifications.
From 1 August 2024, pre-populated the VAT return was introduced. This is based on information available to the authorities from a number of sources – such as e-Factura (e-invoices), Control lists (i.e. Form D394) and also D406 SAF-T.
From 1 January 2025, D406 SAF-T will be added to the sources applicable in case of a non-established business. Discrepancies between the taxpayer reported data and the data available to the authorities are subject to a detailed review and dedicated filing procedure where the discrepancy is above the materiality threshold and criteria set by the Authorities.
