Fiscal subject related
The following categories of taxpayers have the obligation to submit the standard tax control file (SAF-T), through the D406 Informative Declaration:
- Joint Stock Companies (S.A.)
- Limited Partnership Companies (SCA)
- Limited Partnerships (SCS)
- Partnerships in the collective name (CNS)
- Limited Liability Companies (SRL)
- Autonomous kingdoms
- National institutes for research and development
- National Companies / Companies
- Craft Cooperative Organizations (OC1)
- Consumer Cooperative Organizations (OC2)
- Cooperative Credit Organizations (OC3) - Cooperative Credit Organizations (OC3)
- Units without legal personality in Romania belonging to legal entities with headquarters abroad
- Foreign legal entities that carry out activity through a permanent establishment / several permanent offices in Romania,
- Foreign legal entities that have the place to exercise effective management in Romania
- Associations with patrimonial purpose
- Associations / Persons without patrimonial purpose
- Collective investment undertakings that are not established by a constitutive act, as provided for in the legislation of the capital market, optional pension fun privately managed pension funds and other entities organized on the basis of the Civil Code
- Non-resident companies that have in Romania a registration code for the VAT purposes (taxpayers registered by direct registration, taxpayers registered by tax representative, fixed offices)
- Other legal entities, which are not found expressly mentioned in the exceptions list below.
On the other hand, the following categories of taxpayers do not have the obligation to submit the standard tax control file (SAF-T):
- Authorized natural persons (PFA)
- Individual enterprises (II)
- Family enterprises (IF)
- Natural persons carrying out profit-making activities (PFL)
- Family associations (ASF)
- Professional societies of lawyers with limited liability (SPAR) and individual law firms
- Notary professional companies and individual notary offices
- Individual medical offices (CMI)
- Professional Societies Insolvency Practitioners (SPI)
- Single-Member Professional Enterprises with Limited Liability (URL)
- Public Institutions (PUB), regardless of their source of funding or the category of taxpayers to which they are classified.
- Administrative authorities, regardless of their source of funding.
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Starting 1 January 2026, Romania will require all retailers and traders to accept card and electronic payments, making cash-only operations no longer permitted. Under Law No. 239/2025, the previous RON 50,000 cash-receipt threshold is abolished, obliging businesses of all sizes and sectors—including public institutions and utility providers—to accept debit, credit, prepaid cards, and other electronic payment methods. Read more
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Already subscriber? LoginCash Payment Limits and Modern Payment Obligations for Romanian Companies In 2026
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Already subscriber? LoginRomania Suspends Fines for Missing QR Codes on Fiscal Receipts Until November 2026
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Already subscriber? LoginANAF launches a tax audit program targeting over 500 large taxpayers.
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Author: Tara Nedeljković
ANAF has announced a new tax audit program targeting over 500 large taxpayers, based on enhanced risk analyses supported by upgraded digital and analytical systems. The initiative forms part of Romania’s broader strategy to strengthen fiscal oversight, improve compliance, and scrutinize complex transactions—including cross-border and intra-group arrangements—among high-impact economic entities. Th... Read more