Romania: Nonresident taxpayers registered for VAT must submit SAF-T reports beginning January 2025
SAF-T return is due by the last day of the month following the reporting period
Nonresident taxpayers registered for value added tax (VAT) in Romania will be required to submit Standard Audit File – Taxation (SAF-T) reports beginning in January 2025.
The reportable information focuses on sales/purchase invoices and tax codes. SAF-T data will be used by the tax authorities for reconciliation purposes and is considered one of the sources for the information for the pre-filled VAT returns (e-VAT).
The SAF-T return is due by the last day of the month following the reporting period, but there will be no fines if the returns for January through June 2025 are submitted by July 31, 2025.
Read an August 2024 report prepared by the KPMG member firm in Romania