With the extension of the SAFT (Standard Audit File for Tax) reporting obligation to small taxpayers starting in 2025, it is essential to understand what this electronic format entails and the associated tax responsibilities.

1.What is SAFT and what is its purpose?

SAFT, or Standard Audit File for Tax, is a standardized electronic format mandated by tax authorities, used to transmit detailed information about a taxpayer’s economic operations. Although this requirement initially applied only to large and medium-sized taxpayers, starting in 2025, small taxpayers are also required to submit this declaration.

The main purpose of SAFT is to:

• Improve tax control
• Reduce tax evasion

Through the implementation of this system, tax authorities can quickly and efficiently analyze taxpayers’ economic data. For companies, this electronic format means not only compliance with ANAF’s requirements but also better internal organization of financial data. In an increasingly dynamic tax environment, adopting SAFT is not just a legal obligation, but also an opportunity to align with the best European practices in tax reporting.

2.How many types of SAFT are there and when are they submitted?

SAFT is divided into three main categories, each with a specific purpose and a clear submission deadline:

1. Monthly or Quarterly SAF-T

This declaration includes:

• The detailed trial balance
• The balance statement for customers and suppliers
• The general journal
• The list of sales and purchase invoices
• The statement of payments, collections, and offsets
• The list of applicable tax codes
• The list of stored products
• The list of units of measure used
• The list of cost/profit centers used

Submission deadline:

The last calendar day of the month following the reporting period.

2. Annual SAF-T – Fixed Assets

This refers to the reporting of a company’s assets. Asset reporting in the SAFT format is an essential element for accurately reflecting a company’s financial position. Through the SAFT Fixed Assets component, taxpayers submit detailed information about their fixed assets – from acquisition, depreciation, and revaluation data to disposals and transfers. This level of transparency helps ANAF efficiently verify fiscal and accounting compliance, reducing the risk of misinterpretations or inconsistencies.

Submission deadline:

It coincides with the deadline for submitting the annual financial statements for the financial year.

3. SAFT Inventory

This type of SAFT is submitted only at the request of the tax authorities, who will set a deadline of at least 30 calendar days for the submission of the documents.

Attention: It is essential to have inventory management software that allows for the automatic generation of this file. If the software you are using does not include this functionality, we recommend acquiring a compatible program. The absence of such software may cause difficulties in the event of a request from the tax authorities.

3.Who is exempt from submitting SAFT?

Not all taxpayers are required to submit this declaration. Among those exempt are:

• PFA – Authorized natural persons (sole proprietors)
• II – Individual enterprises
• IF – Family enterprises
• ASF – Family associations
• PFL – Natural persons conducting gainful activities
• Professional law firms and individual law offices
• Professional notarial firms
• CMI – Individual medical practices

4. L.U. – Order 407/2025 – 08.04.2025

The Order brings new provisions on the categories exempted from filing Form D-406:

• Entities that have suspended their activity
• Legal entities with temporarily suspended activity (with mention in the Trade Register)
• Associations and non-profit organisations which keep accounts on a simple bookkeeping basis
• Natural persons deriving income from liberal professions and forms of organisation regulated by special laws

Conclusion

The introduction of SAFT for small taxpayers starting in 2025 marks a significant shift in the field of taxation. By standardizing and automating the transmission of accounting and tax data, SAFT contributes to increased transparency, reduced human error, and more efficient tax audits. It is essential to understand the types of declarations, submission deadlines, and applicable exemptions. Additionally, make sure you have compatible accounting software capable of automatically generating these files.

If you need assistance in preparing and submitting SAFT, our team of expert accountants is here to help!

Since it’s all about news nowadays, you may find usefull this article as well!