Any company in Romania will have to submit to ANAF the informative declaration D406, also known as the standard audit file for tax (SAF-T)
For large taxpayers, SAF-T reporting became mandatory starting with 2022, for medium taxpayers starting with 2023 and small taxpayers starting with 2025
Extended volume of data to be reported: trial balance, general ledger, sales invoices, acquisition invoices, collections and payments, customers’ and suppliers' balances, products, stock balances and movements, assets balances and movements
Tax information to be retrieved at transaction level in general ledger, invoices and payments SAF-T modules