Rumänien SAF-T-Prozess
Das rumänische SAF-T (Standard Audit File for Tax) ist ein standardisiertes elektronisches Format für die Erfassung und den Austausch von Buchhaltungsdaten zwischen Steuerzahlern und den rumänischen Steuerbehörden. Es handelt sich um eine digitale Datei, die alle für die Einhaltung der Steuervorschriften erforderlichen Buchhaltungsunterlagen enthält, darunter Rechnungen, Quittungen und andere Dokumente im Zusammenhang mit Finanztransaktionen.
Ziel von SAF-T ist es, den Steuererklärungsprozess zu rationalisieren, den Verwaltungsaufwand für Steuerzahler zu reduzieren und die Steuerkonformität zu verbessern, indem den Steuerbehörden zeitnahe und genaue Informationen bereitgestellt werden. SAF-T ist für bestimmte Kategorien von Steuerzahlern obligatorisch, beispielsweise für Steuerzahler mit einem Umsatz über einem bestimmten Schwellenwert oder für Steuerzahler in bestimmten Branchen.
Das rumänische SAF-T basiert auf dem internationalen SAF-T-Standard der Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD) und ist mit den SAF-T-Formaten anderer Länder kompatibel. Die Datei muss innerhalb einer festgelegten Frist elektronisch im XML-Format an die Steuerbehörde übermittelt werden. Die Nichteinhaltung dieser Anforderungen kann zu Strafen führen.
Insgesamt ist das rumänische SAF-T ein wichtiges Instrument für die Steuerbehörden, um ihre Steuerverwaltung zu verbessern, Steuerhinterziehung und Steuerbetrug zu bekämpfen und sicherzustellen, dass die Steuerzahler ihren Steuerpflichten nachkommen.
SAF-T-Berichterstattung und -Pflichten
Der rechtliche Hintergrund für die Standard Audit File for Tax (SAF-T) in Rumänien basiert auf den folgenden Gesetzgebungsakten:
Gesetz Nr. 207/2015 zur Steuerprozessordnung – Dieses Gesetz regelt die Verfahren zur Erhebung und Zahlung von Steuern in Rumänien, einschließlich der Anforderungen für die elektronische Einreichung steuerbezogener Dokumente wie SAF-T.
Verordnung Nr. 2634/2015 des Präsidenten der Nationalen Agentur für Finanzverwaltung (ANAF) – Diese Verordnung legt die technischen Spezifikationen für die SAF-T-Berichte fest, einschließlich der Pflichtfelder und Datenformate.
Verordnung Nr. 3540/2016 des Präsidenten der ANAF – Diese Verordnung legt die Verfahren für die Übermittlung von SAF-T-Berichten an die Steuerbehörden fest, einschließlich der Fristen und der Anforderungen für elektronische Signaturen.
Verordnung Nr. 3021/2019 des Präsidenten der ANAF – Diese Verordnung ändert die technischen Spezifikationen für die SAF-T-Berichte, einschließlich der Pflichtfelder und Datenformate.
Die SAF-T-Berichtspflichten in Rumänien sollen die Einhaltung der Steuervorschriften gewährleisten und Steuerprüfungen erleichtern, indem sie den Steuerbehörden genaue und umfassende Informationen über die Vermögenswerte und Transaktionen eines Unternehmens liefern. Die Nichteinhaltung dieser Anforderungen kann zu Strafen und Bußgeldern führen.
Phases of SAF-T Romania Process
The Romania SAF-T process involves several steps,
including preparation, creation, validation, and
submission of the SAF-T file to the tax authorities.
The following are the key steps involved in the process:
Preparation: Taxpayers must prepare and collect all accounting data required for the SAF-T file. This includes invoices, receipts, bank statements, and other documents related to financial transactions. It is important to ensure that all data is accurate and complete, as any errors or omissions can result in penalties.
Creation: Once all the required data has been collected, taxpayers must create the SAF-T file in XML format. The file should include all the accounting data required by the tax authorities, including the chart of accounts, customer and supplier details, transaction details, and VAT information.
Validation: After creating the SAF-T file, taxpayers must validate it to ensure that it complies with the requirements set by the tax authorities. This includes checking that all data is accurate, complete, and in the correct format.
Submission: Once the SAF-T file has been validated, taxpayers must submit it to the tax authorities electronically, using a secure online portal or other approved method. The file must be submitted within the specified timeframe, usually on a monthly or quarterly basis.
Confirmation: After submitting the SAF-T file, taxpayers should receive a confirmation from the tax authorities acknowledging receipt of the file. It is important to retain this confirmation as proof of compliance.
Overall, the Romania SAF-T process requires taxpayers to maintain accurate and complete accounting records, create and validate the SAF-T file, and submit it to the tax authorities within the specified timeframe. By complying with the SAF-T requirements, taxpayers can ensure that they are meeting their tax obligations and avoid penalties for non-compliance.
The Preparation Phase
The preparation phase of the Romania SAF-T process involves gathering all the accounting data required for the SAF-T file.
The following are some key steps that taxpayers should take during the preparation phase:
Understand the requirements: Taxpayers should familiarize themselves with the requirements of the Romania SAF-T and understand what data is required to be included in the file. This may include invoices, receipts, bank statements, and other documents related to financial transactions.
Collect data: Taxpayers should collect all the accounting data required for the SAF-T file. This may involve extracting data from accounting software or other business systems, such as point-of-sale systems or inventory management systems.
Verify data accuracy: It is important to ensure that all the data collected is accurate and complete. Taxpayers should check that all transactions have been recorded correctly, and that there are no errors or omissions in the data.
Organize data: Taxpayers should organize the data in a way that is easy to understand and navigate. This may involve grouping data by transaction type, customer or supplier, or time period.
Ensure data consistency: It is important to ensure that the data is consistent with other business records, such as invoices and receipts. Taxpayers should verify that the data in the SAF-T file matches the data in these records.
Check VAT compliance: Taxpayers should ensure that the SAF-T file includes all the necessary VAT information, including VAT numbers for customers and suppliers, VAT rates, and VAT amounts.
The Creation Phase
The creation phase of the Romania SAF-T process involves creating the SAF-T file in XML format.
Here are some key steps that taxpayers should take during the creation phase:
Choose software: Taxpayers should choose an accounting software or a SAF-T software that can generate the SAF-T file in XML format. The software should be able to extract data from the business systems and create a valid SAF-T file.
Map data: Taxpayers should map the data from the accounting software or business systems to the SAF-T file structure. This involves identifying the fields in the SAF-T file that correspond to the data in the accounting software and ensuring that the data is correctly mapped.
Create the file: Using the chosen software, taxpayers should create the SAF-T file in XML format. The file should include all the accounting data required by the tax authorities, including the chart of accounts, customer and supplier details, transaction details, and VAT information.
Verify file structure: Taxpayers should verify that the SAF-T file has the correct structure and includes all the required data. The file should be validated using a SAF-T validation tool to ensure that it meets the requirements of the tax authorities.
Name the file: Taxpayers should name the SAF-T file using a specific format set by the tax authorities. The file name should include the taxpayer’s identification number, the tax period covered by the file, and the SAF-T extension.
Overall, the creation phase of the Romania SAF-T process involves creating a valid SAF-T file that includes all the accounting data required by the tax authorities. By using the right software and mapping the data correctly, taxpayers can ensure that their SAF-T file is accurate, complete, and compliant with the requirements set by the tax authorities.
The Validation Phase
The validation phase of the Romania SAF-T process involves ensuring that the SAF-T file complies with the requirements set by the tax authorities.
Here are some key steps that taxpayers should take during the validation phase:
Use a SAF-T validation tool: Taxpayers should use a SAF-T validation tool to check the SAF-T file for errors or omissions. The validation tool will check the file structure, data formats, and values to ensure that they meet the requirements set by the tax authorities.
Fix errors: If the validation tool identifies any errors or omissions in the SAF-T file, taxpayers should fix them before submitting the file. Common errors may include missing or incorrect data, invalid formats or values, or incomplete records.
Re-validate: After fixing any errors, taxpayers should re-validate the SAF-T file using the SAF-T validation tool to ensure that all errors have been corrected.
Retain validation report: Taxpayers should retain a copy of the SAF-T validation report as proof of compliance. The report should include information on the validation tool used, the validation date, and any errors or omissions identified.
The Submission Phase
The submission phase of the Romania SAF-T process involves submitting the validated SAF-T file to the tax authorities.
Here are some key steps that taxpayers should take during the submission phase:
Choose submission method: Taxpayers can submit the SAF-T file to the tax authorities through several methods, including electronic submission through the National Agency for Fiscal Administration (ANAF) portal or by using a specialized software solution approved by ANAF.
Prepare supporting documents: Taxpayers should prepare any supporting documents required by the tax authorities, such as a declaration of conformity or a power of attorney if submitting the SAF-T file through a third-party service provider.
Submit the file: Taxpayers should submit the validated SAF-T file through the chosen submission method. The ANAF portal will provide a confirmation message if the file has been successfully submitted.
Retain submission receipt: Taxpayers should retain a copy of the submission receipt as proof of submission. The receipt should include information on the submission date, time, and reference number.
Check for acceptance: Taxpayers should check the ANAF portal or other submission method for acceptance of the SAF-T file. The tax authorities may send a notification of acceptance or rejection of the SAF-T file.
The Confirmation Phase
The confirmation phase of the Romania SAF-T process involves verifying that the SAF-T file has been successfully received and accepted by the tax authorities.
Here are some key steps that taxpayers should take during the confirmation phase:
Check submission status: Taxpayers should check the submission status of the SAF-T file through the ANAF portal or other submission method. The submission status will indicate whether the file has been received, accepted, or rejected by the tax authorities.
Wait for notification: Taxpayers should wait for notification from the tax authorities regarding the status of the SAF-T file. The notification may be sent by email or through the ANAF portal.
Address rejection issues: If the SAF-T file is rejected by the tax authorities, taxpayers should address the issues identified in the rejection notification and resubmit the file. Common reasons for rejection may include missing or incorrect data, invalid formats or values, or incomplete records.
Retain confirmation receipt: Taxpayers should retain a copy of the confirmation receipt as proof of confirmation. The receipt should include information on the confirmation date, time, and reference number.
Types of Declaration in SAF-T Romania
1. SAF-T MONTHLY / QUARTERLY REPORT (D406)
In Romania, the SAF-T (Standard Audit File for Tax) monthly/quarterly report, also known as Form D406, is a declaration that taxpayers must submit to the tax authorities. This declaration contains detailed information about the taxpayer’s financial transactions for the reporting period. Here are some key features of the SAF-T monthly/quarterly report (D406) in Romania:
Frequency of submission: The SAF-T monthly/quarterly report must be submitted to the tax authorities on a monthly or quarterly basis, depending on the taxpayer’s turnover.
Contents of the report: The SAF-T monthly/quarterly report (D406) includes details of the taxpayer’s financial transactions for the reporting period, including sales, purchases, and other income and expenses. The report must be submitted in XML format and must comply with the technical specifications set by the tax authorities.
Deadline for submission: The deadline for submitting the SAF-T monthly/quarterly report (D406) is the 25th day of the month following the reporting period. For example, if the reporting period is the first quarter of the year (January-March), the deadline for submitting the report is April 25th.
Penalties for non-compliance: Failure to submit the SAF-T monthly/quarterly report (D406) by the deadline can result in penalties and fines imposed by the tax authorities.
2. SAF-T Annual Report (D406 Asset)
This declaration contains detailed information about the taxpayer’s fixed assets for the reporting period. Some key features of the SAF-T annual report (D406 Asset) in Romania:
Frequency of submission: The SAF-T annual report (D406 Asset) must be submitted to the tax authorities on an annual basis.
Contents of the report: The SAF-T annual report (D406 Asset) includes details of the taxpayer’s fixed assets for the reporting period, including the acquisition date, purchase price, depreciation method and rate, and tax depreciation expense. The report must be submitted in XML format and must comply with the technical specifications set by the tax authorities.
Deadline for submission: The deadline for submitting the SAF-T annual report (D406 Asset) is the 31st of January of the year following the reporting period. For example, if the reporting period is the calendar year 2022, the deadline for submitting the report is January 31, 2023.
Penalties for non-compliance: Failure to submit the SAF-T annual report (D406 Asset) by the deadline can result in penalties and fines imposed by the tax authorities.
3. SAF-T on Request (D406 Stock)
This declaration contains detailed information about the taxpayer’s inventory at a specific point in time.
Here are some key features of the SAF-T on request report (D406 Stock) in Romania:
Frequency of submission: The SAF-T on request report (D406 Stock) must be submitted to the tax authorities upon request.
Contents of the report: The SAF-T on request report (D406 Stock) includes details of the taxpayer’s inventory at a specific point in time, including the quantity, value, and location of each item. The report must be submitted in XML format and must comply with the technical specifications set by the tax authorities.
Deadline for submission: The deadline for submitting the SAF-T on request report (D406 Stock) is specified by the tax authorities upon request.
Penalties for non-compliance: Failure to submit the SAF-T on request report (D406 Stock) by the deadline can result in penalties and fines imposed by the tax authorities.
Mandatory Fields in Monthly and Quarterly SAF-T
In Romania, the SAF-T report includes mandatory fields that taxpayers must include in their submission. These mandatory fields ensure that the SAF-T report contains essential information that the tax authorities need for auditing and compliance purposes. The mandatory fields for the monthly and quarterly SAF-T report in Romania are as follows:
In order to use the solution, it is necessary to be a registered user of the ANAF portal with a qualified digital certificate holding one of the SPV PJ rights (legal representative, appointed representative or authorized representative).
With third party application user is redirected to IdP, logincert.anaf.ro to get authentication and authorization token. Authentication is done using the qualified digital certificate of the user registered in the ANAF portal.
The API Registration link is accessed using the registration tab for developers on anaf.ro. If the user does not have an account in the ANAF Portal, he creates an account in the portal. After the necessary verification processes, access to the SPV (Virtual Private System) area in the ANAF portal is provided. There are two services offered on the portal:
Kopfzeileninformationen: Dieser Abschnitt enthält Informationen zum Steuerzahler, wie etwa den Namen des Steuerzahlers, die Steueridentifikationsnummer (TIN) und den Berichtszeitraum.
Buchhaltungsunterlagen: Dieser Abschnitt enthält Einzelheiten zu den Buchhaltungsunterlagen des Steuerzahlers, beispielsweise Hauptbuchkonten, Journaleinträge und Bilanzen.
Bestandsaufzeichnungen: Dieser Abschnitt enthält Einzelheiten zu den Bestandsaufzeichnungen des Steuerzahlers, wie etwa Lagerbewegungen, Anfangs- und Endbestandsbestände sowie Bestandsbewertungen.
Aufzeichnungen zum Anlagevermögen: Dieser Abschnitt enthält Einzelheiten zum Anlagevermögen des Steuerzahlers, wie etwa Beschreibungen der Vermögenswerte, Anschaffungsdaten, Kaufpreise, Abschreibungsmethoden und steuerliche Abschreibungskosten.
Aufzeichnungen zu Forderungen und Verbindlichkeiten: Dieser Abschnitt enthält Angaben zu den Forderungen und Verbindlichkeiten des Steuerzahlers, wie etwa Kunden- und Lieferantennamen, Rechnungsnummern, Rechnungsdaten und Beträge.
Tax declarations: This section includes details of the taxpayer’s tax declarations, such as VAT returns, tax deductions, and social security contributions.
Tax payment records: This section includes details of the taxpayer’s tax payment records, such as tax payment dates and amounts.
Sales records: This section includes details of the taxpayer’s sales records, such as customer names, invoice numbers, invoice dates, and amounts.
Purchase records: This section includes details of the taxpayer’s purchase records, such as supplier names, invoice numbers, invoice dates, and amounts.
Bank records: This section includes details of the taxpayer’s bank records, such as bank account numbers, transaction dates, and transaction amounts.
Mandatory Fields in Annual SAF-T File for Assets
The mandatory fields for the Annual SAF-T file for assets in Romania are as follows:
Header information: This section includes information about the taxpayer, such as the taxpayer’s name, tax identification number (TIN), and the reporting period.
Fixed assets records: This section includes details of the taxpayer’s fixed assets, such as asset descriptions, acquisition dates, purchase prices, depreciation methods, and tax depreciation expenses.
Intangible assets records: This section includes details of the taxpayer’s intangible assets, such as asset descriptions, acquisition dates, purchase prices, and amortization expenses.
Leasing contracts: This section includes details of the taxpayer’s leasing contracts, such as leasing contract numbers, leasing contract dates, and leasing contract terms.
Real estate property records: This section includes details of the taxpayer’s real estate property records, such as property descriptions, acquisition dates, purchase prices, and depreciation methods.
Motor vehicles records: This section includes details of the taxpayer’s motor vehicle records, such as vehicle descriptions, acquisition dates, purchase prices, and depreciation methods.
Asset additions and disposals: This section includes details of the taxpayer’s asset additions and disposals during the reporting period, such as asset descriptions, acquisition and disposal dates, purchase and disposal prices, and gains or losses on disposal.
Mandatory Fields on Demand SAF-T File for Stocks
The mandatory fields for the SAF-T file for stocks in Romania are as follows:
Header information: This section includes information about the taxpayer, such as the taxpayer’s name, tax identification number (TIN), and the reporting period.
Stock records: This section includes details of the taxpayer’s stock records, such as product codes, product descriptions, quantities, values, and stock movements.
Suppliers records: This section includes details of the taxpayer’s suppliers, such as supplier names, supplier tax identification numbers, and supplier addresses.
Customers records: This section includes details of the taxpayer’s customers, such as customer names, customer tax identification numbers, and customer addresses.
Tax declarations: This section includes details of the taxpayer’s tax declarations, such as VAT returns, tax deductions, and social security contributions.
Tax payment records: This section includes details of the taxpayer’s tax payment records, such as tax payment dates and amounts.
SAF-T XML-Datei für Rumänien
Diese Beispieldatei enthält die Grundstruktur einer SAF-T-XML-Datei für Rumänien, einschließlich Kopfzeileninformationen, Stammdateien, Hauptbucheinträgen und Quelldokumenten. Die Kopfzeileninformationen enthalten Angaben zum Unternehmen, dem Geschäftsjahr und der verwendeten Währung. Der Abschnitt mit den Stammdateien enthält Informationen zu Kunden, Lieferanten und anderen Unternehmen des Unternehmens. Der Abschnitt mit den Hauptbucheinträgen enthält Informationen zu den Buchhaltungstransaktionen des Unternehmens, während der Abschnitt mit den Quelldokumenten Angaben zu Rechnungen, Quittungen und anderen Finanzdokumenten des Unternehmens enthält.
Melasoft SAF-T-Lösung
Die Melasoft SAF-T-Lösung für Rumänien wurde vom Melasoft SAP-Team entwickelt, um Unternehmen bei der Einhaltung der SAF-T-Anforderungen in verschiedenen Ländern, darunter Rumänien, zu unterstützen. Die Lösung ermöglicht es Unternehmen, elektronische Dateien im XML-Format zu erstellen, die standardisierte Buchhaltungs- und Steuerdaten enthalten, die von den Steuerbehörden benötigt werden.
Integration mit SAP-ERP-Systemen: Die Melasoft SAF-T-Lösung lässt sich in SAP-ERP-Systeme wie SAP S/4HANA integrieren, um die Extraktion von Buchhaltungs- und Steuerdaten zu erleichtern. Diese Integration ermöglicht Unternehmen die Automatisierung der Erstellung von SAF-T-Dateien und stellt sicher, dass die Daten korrekt und aktuell sind.
Anpassung: Die Lösung kann an die spezifischen Bedürfnisse rumänischer Unternehmen angepasst werden. Unternehmen können die Lösung beispielsweise so konfigurieren, dass sie zusätzliche Datenfelder enthält, die von ANAF benötigt werden, aber nicht im Standardformat SAF-T enthalten sind.
Datenvalidierung: Die SAP SAF-T-Lösung umfasst Datenvalidierungsfunktionen, um sicherzustellen, dass die SAF-T-Datei vollständig und korrekt ist und den ANAF-Spezifikationen entspricht. Die Lösung kann Fehler oder fehlende Daten hervorheben und Benutzer vor dem Absenden der Datei zur Behebung der Probleme auffordern.
Berichterstellung: Die Lösung bietet außerdem Berichtsfunktionen, mit denen Unternehmen verschiedene Berichte zu SAF-T-Daten erstellen können, z. B. Transaktionsberichte, Steuerberichte und Prüfberichte. Diese Berichte unterstützen Unternehmen bei der Analyse ihrer Steuerdaten und stellen sicher, dass sie den ANAF-Vorschriften entsprechen.
Aktualisierungen: Die Melasoft SAF-T-Lösung wird regelmäßig aktualisiert, um Änderungen der SAF-T-Vorschriften in Rumänien zu berücksichtigen. Diese Aktualisierungen stellen sicher, dass die Lösung stets den ANAF-Spezifikationen entspricht und Unternehmen Strafen bei Nichteinhaltung vermeiden können.
Insgesamt ist die Melasoft SAF-T-Lösung eine umfassende Lösung, die Unternehmen in Rumänien bei der Einhaltung der SAF-T-Vorschriften unterstützt. Unternehmen sollten jedoch sicherstellen, dass sie die Anforderungen von ANAF verstehen und mit erfahrenen Beratern zusammenarbeiten, um die Lösung korrekt zu implementieren.