{"id":17610,"date":"2021-12-21T11:02:43","date_gmt":"2021-12-21T10:02:43","guid":{"rendered":"https:\/\/bpion.com\/ro\/?p=17610"},"modified":"2023-12-12T11:04:29","modified_gmt":"2023-12-12T10:04:29","slug":"saf-t-ce-este-cum-se-pregateste-cine-il-depune-si-cand","status":"publish","type":"post","link":"https:\/\/bpion.ro\/saf-t-ce-este-cum-se-pregateste-cine-il-depune-si-cand\/","title":{"rendered":"SAF-T \u2013 ce este, cum se preg\u0103te\u0219te, cine \u00eel depune \u0219I c\u00e2nd"},"content":{"rendered":"\n
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Fi\u0219ierul standard de control fiscal (SAF-T)<\/strong>, care se transmite de c\u0103tre contribuabili prin intermediul Declara\u021biei informative D406<\/strong>, reprezint\u0103 un standard interna\u021bional utilizat pentru transferul electronic de date din eviden\u021ba contabil\u0103 \u0219i fiscal\u0103, de la contribuabili\/pl\u0103titori c\u0103tre autorit\u0103\u021bile fiscale \u0219i auditori.<\/p>\n\n\n\n

SAF-T faciliteaz\u0103 organelor fiscale<\/strong> accesul la date din eviden\u021ba contabil\u0103 \u0219i fiscal\u0103 ale contribuabililor\/pl\u0103titorilor, stocate \u0219i prelucrate \u00een mediu electronic, \u00eentr-un format u\u0219or de citit<\/strong>.<\/p>\n\n\n\n

Pentru preg\u0103tirea \u0219i transmiterea fi\u0219ierului<\/strong> standard de control fiscal prin intermediul Declara\u021biei informative D406 se vor derula urmatoarele activit\u0103\u021bi<\/strong>:
\u2022 Generarea fi\u0219ierului SAF-T \u00een format XML de c\u0103tre sistemul informatic al contribuabilului\/pl\u0103titorului;
\u2022 Verificarea structurii fi\u0219ierului XML \u0219i a corela\u021biilor dintre date prin programul informatic validator pus la dispozi\u021bie de c\u0103tre ANAF;
\u2022 Generarea Declara\u021biei informative D406 ca document electronic \u00een format PDF cu XML ata\u0219at (dac\u0103 acesta a \u00eendeplinit condi\u021biile de verificare) semnat electronic.<\/p>\n\n\n\n

Obliga\u021bia de transmitere<\/strong> a fi\u0219ierului standard de control fiscal prin intermediul Declara\u021biei informative D406 devine efectiv\u0103 pentru contribuabilii \u00eencadra\u021bi \u00een categoria marilor contribuabili la data de 1 ianuarie 2022,<\/strong> care au f\u0103cut parte din aceast\u0103 categorie \u0219i \u00een anul 2021.<\/p>\n\n\n\n

Obliga\u021bia de depunere a Declara\u021biei informative D406 \u00eencepe de la data de 1 ianuarie 2022, care reprezint\u0103 data de referin\u021b\u0103 pentru mari contribuabili. Pentru anul 2022<\/strong>, ANAF a publicat deja lista marilor contribuabili aici: lista_mari_contribuabili_2022.pdf<\/a> (anaf.ro)<\/p>\n\n\n

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Fi\u0219ierul SAF-T se va depune \u00een format electronic, termenul-limit\u0103<\/strong> de depunere fiind:
\u2022 p\u00e2n\u0103 \u00een ultima zi calendaristic\u0103 a lunii urm\u0103toare perioadei de raportare (luna\/trimestrul calendaristic), dup\u0103 caz, pentru alte informa\u021bii dec\u00e2t cele privind \u201eStocurile\u201d \u0219i \u201eActivele\u201d;
\u2022 p\u00e2n\u0103 la termenul de depunere a situa\u021biilor financiare aferente exerci\u021biului financiar, \u00een cazul Declara\u021biei informative D406 \u201eActive\u201d;
\u2022 \u00een termenul stabilit de organul fiscal, care nu poate fi mai mic de 30 de zile calendaristice de la data solicit\u0103rii, \u00een cazul Declara\u021biei informative D406 \u201eStocuri\u201d.<\/p>\n\n\n\n

Codul de procedur\u0103 fiscal\u0103 men\u021bioneaz\u0103 contraven\u021biile<\/strong> legate de fi\u0219ierul SAF-T, dup\u0103 cum urmeaz\u0103:
\u2022 nedepunerea la termenele-limit\u0103 a fi\u0219ierului standard de control fiscal se va putea amenda cu o sum\u0103 cuprins\u0103 \u00eentre 1.000 \u0219i 5.000 de lei;
\u2022 depunerea incorect\u0103 ori incomplet\u0103 a fi\u0219ierului standard de control fiscal se va putea amenda cu o sum\u0103 cuprins\u0103 \u00eentre 500 \u0219i 1.500 de lei.<\/p>\n\n\n\n

Firmele care corecteaz\u0103 declara\u021bia SAF-T p\u00e2n\u0103 la termenul legal pentru depunerea urm\u0103torului fi\u0219ier sau care, ulterior termenului legal de depunere, corecteaz\u0103 declara\u021biile ca urmare a unui fapt neimputabil lor, nu vor fi pasibile de amenzi.<\/p>\n\n\n\n

Verifica\u021bi ferestrele anterioare ale calendarului nostru Advent: CALENDAR ADVENT 2021<\/a><\/strong><\/p>\n\n\n\n

Pentru mai multe detalii v\u0103 rug\u0103m s\u0103 ne contacta\u021bi<\/a>!<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n

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Contacteaz\u0103-ne:<\/h4>\n\n\n\n
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Daniela Zsigmond<\/a><\/strong>
MD Romania,
Partner

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Fi\u0219ierul standard de control fiscal (SAF-T), care se transmite de c\u0103tre contribuabili prin intermediul Declara\u021biei informative D406, reprezint\u0103 un standard interna\u021bional utilizat pentru transferul electronic de date din eviden\u021ba contabil\u0103 \u0219i fiscal\u0103, de la contribuabili\/pl\u0103titori c\u0103tre autorit\u0103\u021bile fiscale \u0219i auditori. SAF-T faciliteaz\u0103 organelor fiscale accesul la date din eviden\u021ba contabil\u0103 \u0219i fiscal\u0103 ale contribuabililor\/pl\u0103titorilor, stocate \u0219i prelucrate … SAF-T \u2013 ce este, cum se preg\u0103te\u0219te, cine \u00eel depune \u0219I c\u00e2nd<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":16597,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"rk-custom-page-article-page-en.php","format":"standard","meta":{"footnotes":""},"categories":[371,373,1,368,372],"tags":[],"yoast_head":"\nSAF-T \u2013 ce este, cum se preg\u0103te\u0219te, cine \u00eel depune \u0219I c\u00e2nd - BPiON Rom\u00e2nia<\/title>\n<meta name=\"description\" content=\"Fi\u0219ierul standard de control fiscal (SAF-T), care se transmite de c\u0103tre contribuabili prin intermediul\u00a0Declara\u021biei informative D406, reprezint\u0103 un standard interna\u021bional utilizat pentru transferul electronic de date din eviden\u021ba contabil\u0103 \u0219i fiscal\u0103, de la contribuabili\/pl\u0103titori c\u0103tre autorit\u0103\u021bile fiscale \u0219i auditori.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpion.ro\/saf-t-ce-este-cum-se-pregateste-cine-il-depune-si-cand\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAF-T \u2013 ce este, cum se preg\u0103te\u0219te, cine \u00eel depune \u0219I c\u00e2nd - 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