17 April
The General Tax Administration (“AGT”) has issued a statement regarding the obligation to submit the SAF-T accounting file, as foreseen in the Legal Regime of Invoices.
According to this Regime, the SAF-T accounting file for the previous fiscal year must be submitted electronically by April 10 of each year.
Although this obligation came into effect for the fiscal year 2025, the AGT acknowledges that some taxpayers may be unable to timely implement a system capable of generating the SAF-T accounting file as legally required.
In this regard, the AGT clarifies that the submission of the SAF-T accounting file for the year 2025 is optional, and no penalties will be applied in cases of non-compliance or compliance after the legal deadline.
Thus, the AGT grants an adaptation period intended to allow taxpayers to overcome any operational constraints and ensure timely compliance with this obligation in 2027 regarding the SAF-T accounting file for the fiscal year 2026.
It is also informed that the SAF-T accounting file must comply with the data structure specified in Executive Decree No. 317/20 of December 14, and must include header, master tables, and accounting entries.
