Legislative news regarding the reporting of the SAF-T file (Declaration 406) by pharmaceutical units in Romania

Lecturer PhD Ecaterina Mariana SUCIU

Faculty of Economic Sciences, "Andrei Şaguna" University, Constanta

Assistant professor PhD Felicia SUCIU

Faculty of Pharmacy, "Ovidius" University of Constanta

ABSTRACT

Starting from January 1, 2025, small taxpayers in Romania will have to comply with the obligation to submit the SAF-T file (Declaration 406), requirement that has already become familiar to large and medium-sized taxpayers since 2022, respectively 2023, according to ANAF Order no. 1.783/2021 regarding the nature of the information that the taxpayer/payer must declare through the standard fiscal control file.

This final stage of SAF-T implementation marks an important step in the digitization and modernization of the relationship between taxpayers and tax authorities, with a major impact on accounting and tax reporting.

The standard fiscal control file (SAF-T) is provided for in...