The Standard Tax Control File (SAF-T) is an international standard for the electronic exchange of accounting data between companies / organizations and tax authorities and is regulated by art. 59 ^ 1 of Law 207/2015 on the Fiscal Procedure Code and by OpANAF no. 1783/2021.

The obligation to draw up and submit the informative statement D406 is introduced in time by ANAF for the different categories of taxpayers, depending on the main categories they belong to, based on the administration criteria – differently for large taxpayers, medium taxpayers and small taxpayers.

The informative statement D406 Standard Fiscal Control File (SAF-T) is submitted in electronic format, the submission deadline being the latest:

• until the last calendar day of the month following the reporting period (calendar month / quarter, as appropriate, for information other than “Stocks” and “Assets”).
• by the deadline for the submission of the financial statements for the financial year to which they relate, in the case of SAF-T information on “Assets”.
• at the deadline set by the tax authority, which may not be less than 30 calendar days from the date of the request, in the case of SAF-T information on “Stocks”.

Taxpayers / payers will send D406 monthly or quarterly, following the applicable tax period for value added tax (VAT). Taxpayers who are not registered for VAT purposes will submit the quarterly Information Return D406.