Liberal professions, NGOs, and inactive taxpayers will be exempt from SAF-T reporting

In the context of implementing the SAF-T reporting (Standard Audit File for Tax) in Romania, the National Agency for Fiscal Administration (ANAF) has recently clarified the categories of taxpayers exempt from the obligation to submit the 406 Statement.

Thus, liberal professions, such as lawyers, doctors, and notaries, as well as non-governmental organizations (NGOs), homeowners’ associations, and religious institutions (churches), are exempt from this obligation, provided they keep their accounting records using the single-entry bookkeeping system. This decision comes in response to the difficulties these entities have faced in adapting to the technical requirements of the SAF-T file, which involves reporting specific information related to double-entry accounting.

In addition, ANAF has confirmed that inactive taxpayers, meaning those officially declared fiscally inactive, are NOT required to submit the 406 Statement. On the other hand, active taxpayers who do not carry out economic activities must continue to submit this statement, even if they have no data to report, thereby maintaining compliance with fiscal requirements.

These measures reflect a more flexible approach from the tax authorities, adapted to the specifics and administrative capabilities of different categories of taxpayers, and aim to facilitate tax compliance without imposing unnecessary administrative burdens.