The deadline is approaching to which SAF-T can be submitted by small taxpayers. What are the fines and the limitation period

In 2025, the obligation to submit the SAF-T (F406) statement and by the small taxpayers intervenes. They may have as a reporting period either the calendar quarter or the calendar month.

According to the annex no. 4 para. (5) At OPANAF no. 1783/2021Privative SAF-T submission, the period of grace For the submission of the first SAF-T statement considered to be in time is:

• 3 months for taxpayers who have the reporting period. This means that the SAF-T statement related to the first quarter of 2025 must be submitted until June 30, 2025 to be considered submitted in time. The deadline for submitting the SAF-T Declaration related to the second quarter is the usual one, until the end of the month following the quarter, that is, July 31, 2025;

• The taxpayers who have the calendar month as a declaration period benefit from a grace period of 6 months for January 2025 calculated from February 1, 2025. For February-June 2025, this 6-month period is gradually diminished by one month. Basically, for these taxpayers who have the Fiscal Period, the submission of the SAF-T (F406) statement corresponding to the period January-June 2025 is considered to be submitted in the deadline if it is realized until July 31, 2025.

“A small company can wake up with 5 x 12 fines, ie 60,000 lei in a year. Caution, including activity without activity, there is no exception to companies. And the foreign enterprises that are registered with VAT code in Romania must submit SAF-T, so any company that even if it does not have activated, has the obligation to submit SAF-T. warned the accountant Horațiu Hagiu from the Weex Global consulting company, in an interview for StartupCafe.ro.

Next, you see the normative text with the deadlines, respectively with the contraventional sanctions for not submitting the SAF-T Declaration.

The conclusion is that for taxpayers with quarterly reporting the deadline for submitting the SAF-T Declaration corresponding to the first quarter is at the latest June 30, 2025, and for other situations the terms are the above.

Normative text:

“5.

(1) Taxpayers/payers benefit from a period of grace:

-6 (six) months for the first reporting, respectively five (five) months for the second reporting, 4 (four) months for the third report, 3 (three) months for the fourth report, 2 (two) months for the fifth reporting, for the taxpayers who have the monthly transmission of the SAF-T file;

-3 (three) months for the first reporting, for the taxpayers who have the obligation of quarterly transmission of the SAF-T file.

(2) The grace period is calculated starting from the last day of the reporting period for which it is granted, when the transmission obligation becomes effective for the respective taxpayer.

(3) Thus, the taxpayers/payers are not sanctioned contraventionally, according to the provisions of art. 3371 of Law no. 207/2015 regarding the Fiscal Procedure Code, with the subsequent amendments and completions, if they submit the valid D406 D406 declaration within the maximum term provided in par. (1).

Art. 337^1 Contraventions applicable for violating the provisions regarding the standard fiscal control file

(1) The following facts constitute contraventions:

a) failure to submit within the terms provided by law of the standard fiscal control file;

b) incorrect or incomplete deposit of the standard fiscal control file.

(2) The contraventions provided in par. (1) is sanctioned as follows:

a) with a fine from 1,000 lei to 5,000 lei in the case of committing the deed provided in letter. a);

b) with a fine from 500 lei to 1,500 lei in the case of committing the deed provided in letter. b).

(3) is not sanctioned contraventionally:

a) the persons who correct the standard fiscal control file until the legal term for submitting the next file;

b) the persons who, after the legal term of submission, correct the standard fiscal control file as a result of a fact not imputable to the taxable person ”.

Note: For the contraventions provided by the Fiscal Procedure Code, the possibility of payment within 15 days from the sanction of 50% of the value of the minimum fine can still be benefited. Unfortunately, the limitation period of these contraventions is 5 years from the date of the deed. (Material made with the support of fiscal consultant Adrian Bența)