Order no. 2518/2022 for the amendment of some orders of the president of the National Fiscal Administration Agency regarding the organization of the administration activities of large and medium taxpayers

Recently, in the Official Gazette, Order no. 2518 which makes changes regarding the administration of large and medium taxpayers. This Order also brings clarifications regarding the submission deadlines and the dates from which the categories of paying taxpayers are obliged to submit the standard fiscal control file, by amending and replacing Annex 5 of Order 1.783/2021.

The main novelties brought by this order are the following:

• extension of the deadline for updating the list of large taxpayers, including the list of their secondary offices, until 10 December 2023;
• are medium taxpayers, taxpayers who do not fall into the category of large taxpayers, established in descending order according to the basic criterion, selected within a maximum number of 15,000 taxpayers (previously the maximum number was 18,478 taxpayers);
• changes are made regarding the criteria that form the basis of classification as middle taxpayers;
• regarding the republishing of Annex 5 of Order 1.783/2021, the following terms are introduced for the transmission of the standard fiscal control file:
  • for taxpayers classified as medium taxpayers on 31 December 2021 and who are no longer in this category on 1 January  2023, the submission of the D406 information declaration becomes optional starting from the reference date for medium taxpayers, and will become mandatory from with the reference date for small taxpayers. Taxpayers who have opted for the submission of the D406 information declaration will not be able to subsequently renounce the option expressed. The option becomes effective by submitting an informative Declaration D406 validated by the National Agency for Fiscal Administration and
  • for taxpayers classified on 31 December 2021 in the category of small taxpayers, who maintained this classification during 2022, and starting from 1 January 2023 are classified in the category of medium taxpayers, the obligation to submit the D406 information declaration begins from the reference date for medium taxpayers.

Considering the above, taxpayers classified as medium taxpayers starting with 1 January 2023, will have the obligation to report from 1 January 2023, which is the reference date for medium taxpayers.

For more details, please consult the list of medium taxpayers valid from 01 January 2023, respectively Official Gazette no. 1207 of 15 December 2022.

To facilitate the submission of the D406 declaration, ANAF republished the validator and the updated xls scheme on 19 December 2022.

Most of the changes brought about by the updated version of the scheme focus on the banking and insurance industry. Among the main changes are the following:

• a new nomenclature was added for the chart of accounts of the Companies acting in the field of private pensions;
• several codes were updated and added for the fields SupplierID/CustomerID from the Masterfiles, General Ledger Entries, SourceDocuments and Structures;
• new tax codes were added in the WHT nomenclature and the "TAX-IMP-Taxes" Nomenclature;
• a new nomenclature was added for insurance classes;
• new tax codes were activated, mainly applicable to companies that have pro-rate VAT.

For more details, please consult the SAF-T scheme published on the NAFA website.

The EY team is available for further details on the above.