The Romanian National Agency for Fiscal Administration (ANAF) has extended the grace period for SAF-T reporting for a further six months. This means reports for 2022 will not be due till 31 January 2023 instead of 31 July 2022.
The grace period will be calculated from the last day of the reporting period for which it is granted, when the obligation to transmit becomes effective for that taxpayer.
The implementation of SAF-T (standard audit file for taxation) is part of the digitization process of ANAF.
The reasons for the ANAF postponement are the complexity of this type of statement, the potential technical impediments that may hinder generation of statements, the fact that taxpayers use specific accounting software which have different capabilities and which can be adapted more simply or in a more complicated manner to the new requirements, and different account plans regulated by various institutions (NBR, ASF).
More about SAF-T in Romania can be found here.