As you know, ANAF compiled a new list of average taxpayers. They will have to file SAF-T from January 1, 2023. A new ANAF order, published on Thursday in the Official Gazette, contains some clarifications about them.
As we noticed from the above list, individual taxpayers who as of December 31, 2021 were classified as medium tax payers, as of January 1, 2023 no longer belong to this category.
Therefore, according to the published order, submission of information declaration D406 (SAF-T) becomes optional for them, and mandatory for small taxpayers from 2025.
Those who were young and are now on the new list, because they have moved to secondary school, must submit a declaration from January 1.
IMPORTANTLY: Taxpayers who choose to submit the D406 information declaration will not be able to withdraw from the option in the future. The option will come into force after the submission of the informative declaration D406, confirmed by the DPAU.
Source: Hot News
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