{"id":3765,"date":"2022-05-05T11:26:17","date_gmt":"2022-05-05T08:26:17","guid":{"rendered":"https:\/\/portal.winmentor.ro\/winmentor\/?page_id=3765"},"modified":"2026-04-06T12:41:45","modified_gmt":"2026-04-06T12:41:45","slug":"d406-saf-t","status":"publish","type":"page","link":"https:\/\/portal.winmentor.ro\/winmentor\/produse\/d406-saf-t\/","title":{"rendered":"D406 (SAF-T)"},"content":{"rendered":"\n<p>Fi\u0219ierul Standard de Control Fiscal (<strong>SAF-T<\/strong>) este un standard interna\u021bional pentru schimbul electronic de date contabile \u00eentre societ\u0103\u021bi\/organiza\u021bii \u0219i autorit\u0103\u021bile fiscale \u015fi este reglementat prin art. 59^1 din Legea 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i prin OpANAF nr. 1783\/2021.<\/p>\n\n\n\n<p>Obliga\u021bia \u00eentocmirii \u0219i depunerii declara\u021biei informative <strong>D406 <\/strong>este introdus\u0103 fazat \u00een timp de c\u0103tre ANAF pentru diferitele categorii de contribuabili, \u00een func\u021bie de arondarea lor la principalele categorii pe baza criteriului de administrare &#8211; \u00een mod diferen\u021biat pentru marii contribuabili, contribuabilii mijlocii \u0219i contribuabilii mici.<\/p>\n\n\n\n<p>Declara\u021bia informativ\u0103 D406 Fi\u0219ierul Standard de Control Fiscal (SAF-T) se depune \u00een format electronic, data limita de depunere fiind cel mai t\u00e2rziu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>p\u00e2n\u0103 \u00een ultima zi calendaristic\u0103 a lunii urm\u0103toare perioadei de raportare (luna\/trimestrul calendaristic, dup\u0103 caz, pentru alte informa\u021bii dec\u00e2t cele privind \u201eStocurile\u201d \u0219i \u201eActivele\u201d). <\/li>\n\n\n\n<li>p\u00e2n\u0103 la termenul de depunere a situa\u021biilor financiare aferente exerci\u021biului financiar pentru care se raporteaz\u0103, \u00een cazul informa\u021biilor SAF-T privind \u201eActivele\u201d.  <\/li>\n\n\n\n<li>la termenul stabilit de organul fiscal, care nu poate fi mai mic de 30 de zile calendaristice de la data solicit\u0103rii, \u00een cazul informa\u021biilor SAF-T privind \u201eStocurile\u201d. <\/li>\n<\/ul>\n\n\n\n<p>Contribuabilii\/pl\u0103titorii vor transmite D406 lunar sau trimestrial, urm\u00e2nd perioada fiscal\u0103 aplicabil\u0103 pentru taxa pe valoarea ad\u0103ugat\u0103 (TVA). Contribuabilii care nu sunt \u00eenregistra\u021bi \u00een scopuri de TVA vor transmite Declara\u021bia informativ\u0103 D406 trimestrial.<\/p>\n\n\n\n<p>Documenta\u021bia explicativ\u0103 SAF-T este disponibil\u0103 <a href=\"http:\/\/ftp.winmentor.ro\/WinMentor\/Documentatie\/19_D406%20SAF-T\/WMC%20-%20Declaratia%20406%20SAF-T.pdf\">aici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\t\t\t\tFi\u0219ierul Standard de Control Fiscal (SAF-T) este un standard interna\u021bional pentru schimbul electronic de date contabile \u00eentre societ\u0103\u021bi\/organiza\u021bii \u0219i autorit\u0103\u021bile fiscale \u015fi este reglementat prin art. 59^1 din Legea 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i prin OpANAF nr. 1783\/2021.\t\t<\/p>\n","protected":false},"author":1,"featured_media":4809,"parent":23,"menu_order":29,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tags":[],"class_list":["post-3765","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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