Romania: VPS mandatory for all taxpayers and SAF-T clarifications proposed

Romanian authorities announced that VPS will be mandatory for all taxpayers as from 1 March, 2022. Also, draft clarifications on SAF-T were released.

Romanian authorities set 1 March, 2022 as deadline for all Romanian taxpayers to enroll the Virtual Private Space, or VPS, which is the electronic system allowing the exchange of documents between taxpayer and the tax administration.

Also, a draft Order was prepared by the Romanian tax authorities clarifying some questions about the recently introduction of SAF-T obligation in Romania. More precisely, this draft comes to clarify: i) situation of companies who lost their consideration of large taxpayer starting 2022, and ii) when foreign taxpayers must comply with Romanian SAF-T obligation.

VPS mandatory for Romanian taxpayers as from 1 March, 2022

Starting 1 March, 2022, tax authorities will no longer accept paper documents from Romanian taxpayers, making mandatory the registration on the Virtual Private Space (VPS).

VPS is the electronic service established by the Romanian authorities for the exchange of documents between taxpayers and the tax administration. All records, documents and applications must be submitted via VPS, and any paper document will be considered or accepted by the tax administration as from March, 2022. Also, tax authorities will send their decisions and notifications only via this platform.

In order to enrol VPS it is necessary to have a digital certificate in place and follow the registration procedure. Tax authorities have released a Youtube tutorial on the set up of VPS.

As from 1 March, 2022, Romanian tax authorities will not accept any paper document, and VPS set up is mandatory. Marosa clients have their VPS already in place, and we count with the assistance of our local delegates for all Romanian related matters.

The aim of this project is to extend digitalization on the tax administration and improve communication between all parties involved.

Romanian SAF-T clarifications proposed

In view of the complexity and technical adaptation required to submit SAF-T obligation, ANAF – Romanian tax authority, has prepared a draft proposal on clarifications concerning SAF-T obligation and previous Order of the President of ANAF no. 1783/2021. Draft proposal needs to be finally approved and officially published on the Official Gazete, therefore, for the moment is not official.

As advanced above, draft proposal clarifications would mainly cover the following subjects: i) situation of companies who lost their consideration of large taxpayer starting 2022, and ii) when foreign taxpayers must comply with Romanian SAF-T obligation.

As for the first topic mentioned, if draft proposal is finally approved, companies that lost their consideration as large taxpayers by 1 January, 2022 are required to start submitting SAF-T files – or form D406, by 1 January, 2023, if the new category is medium taxpayer, or by January, 2025 in case now they fall under small taxpayer category.

Second main clarification concerns foreign taxpayers. As already indicated on our previous article on the subject, it is expected that foreign taxpayers – non established companies registered for VAT purposes only, are required to submit Romanian SAF-T by January, 2025, which is the starting date for small taxpayers category in Romania.

If draft proposal clarifications from ANAF are approved, it will be confirmed that foreign companies must submit SAF-T returns as from 2025 in Romania.


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