New SAF-T and VAT return reconciliation pilot
Romania is raising compliance checks on VAT compliance with a new wave of digital controls. ANAF has launched a SAF-T pilot program (September 2025 – August 2026), an important step towards the automatic validation of data reported in the SAF-T file (D406) against the VAT return (D300).
The pilot involves 50 companies and marks the beginning of detailed checks on the quality and consistency of SAF-T data versus the VAT position declared in the monthly return. Participation is voluntary, and the selected companies will receive an official invitation and a questionnaire of agreement.
In parallel, through e-VAT, ANAF is already pre-filling VAT returns from multiple sources. From 1 January 2026, taxpayers will be required to provide explanations within 20 days if their SAF-T and VAT return data are not consistent.
This latest step is part of a broader strategy: Romania has been progressively expanding SAF-T obligations since their introduction in 2022, making them one of the most ambitious compliance tools in Central and Eastern Europe. The link between SAF-T and VAT returns raises the bar even higher—requiring not only complete, but also consistent data reporting across multiple submissions.
Non-Resident Businesses Struggle with SAF-T
Extending SAF-T to non-resident taxpayers from 1 January 2025 has proved challenging. Despite a six-month soft landing, many foreign businesses were unprepared for the new data demands.
Key issues included:
- Data details – SAF-T requires product specs, quantities, and unit prices, far beyond typical VAT datasets.
- Adjustments – unclear rules on how and when to report corrections created inconsistencies.
- FX rates – even small differences in conversion or rounding caused mismatches.
- Commodity codes – most non-residents had never maintained CN codes and had to assign them urgently.
With little time to adapt, many companies resorted to manual workarounds, driving up compliance costs and risks.
Getting ready for SAF-T and eVAT audits
Romania’s pilot is laying the groundwork for mandatory SAF-T and VAT reconciliation. From 2026, mismatches will trigger explanations within 20 days—making data consistency critical.
Businesses should:
- Check data readiness for both SAF-T and VAT returns.
- Align systems on product detail, codes, and exchange rates.
- Anticipate stricter validations as ANAF refines controls.
Read how VATCalc works on SAF-T challenges.
