![]() Standard periodical SAF-T reporting does not cover information about stock and assets. When it comes to submission deadlines, SAF-T files need to be sent to tax authorities by the end the month following the reporting period. For large taxpayers this is usually monthly. The frequency of reporting using the Informative Statement D406 is based on applicable VAT periods. However, according to the statement by Elena Timofte, SAF-T Project Leader at the Romanian tax authorities (ANAF), ANAF is considering removing some reporting obligations (including D394), once SAF-T has been introduced. Still, for a few years, Romania has been considering the introduction of SAF-T because of its more comprehensive reporting and coverage of more areas (not only VAT). Romania already has detailed local VAT reporting requirements in the D394 form, which is a kind of local sales and purchases listing. The local, Romanian name for the new SAF-T measure is the D406 Informative Declaration. The first stage applies to large taxpayers. Romania is introducing obligatory SAF-T reporting as of January 2022. Turkey e-Ledger Files Archiving (Add-On).Turkey e-Archive Incoming Invoices (Add-On). ![]()
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