{"id":1070,"date":"2024-08-22T07:51:41","date_gmt":"2024-08-22T07:51:41","guid":{"rendered":"https:\/\/carpathiacenter.ro\/?p=1070"},"modified":"2024-08-28T10:30:58","modified_gmt":"2024-08-28T10:30:58","slug":"anaf-implementeaza-un-mecanism-de-notificare-automata-a-contribuabililor-care-au-omis-depunerea-saf-t","status":"publish","type":"post","link":"https:\/\/carpathiacenter.ro\/en\/anaf-implementeaza-un-mecanism-de-notificare-automata-a-contribuabililor-care-au-omis-depunerea-saf-t\/","title":{"rendered":"ANAF implementeaz\u0103 un mecanism de notificare automat\u0103 a contribuabililor care au omis depunerea SAF-T"},"content":{"rendered":"

Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) implementeaz\u0103 un mecanism de notificare automat\u0103 a contribuabililor care au omis depunerea SAF-T, \u00een sprijinul mediului de afaceri, a anun\u0163at, miercuri, institu\u0163ia.<\/strong><\/p>\n

“Odat\u0103 cu extinderea capacit\u0103\u0163ii de analiz\u0103 pentru datele colectate prin D406 – Fi\u015fierul standard de control fiscal (SAF-T), ANAF implementeaz\u0103 un mecanism de notificare automat\u0103 pentru contribuabilii ce nu au \u00eendeplinit obliga\u0163iile legale privind depunerea acestei declara\u0163ii”, se men\u0163ioneaz\u0103 \u00een comunicat.<\/p>\n

\u00cen acest sens, \u00een cursul zilei de 20 august 2024, au fost transmise 15.023 de notific\u0103ri, ce vizeaz\u0103 contribuabilii care fie nu au depus, fie au depus par\u0163ial sau incorect D406.<\/p>\n

Potrivit ANAF, notific\u0103rile transmise c\u0103tre contribuabilii unde s-au constatat inadverten\u0163e la nivelul datelor cuprind \u015fi rapoarte detaliate ale tranzac\u0163iilor neconforme, anexate la documentul PDF transmis. Conform sursei citate, pentru accesarea acestora se verific\u0103 anexele din aplica\u0163ia cu care se vizualizeaz\u0103 PDF-ul primit.<\/p>\n

Conform sursei citate, Fi\u015fierul Standard de Control Fiscal (SAF-T) este un fi\u015fier \u00een format electronic, standardizat interna\u0163ional pentru trimiterea de rapoarte fiscale, de raportare TVA, de la contribuabili c\u0103tre autorit\u0103\u0163ile fiscale. SAF-T este un standard interna\u0163ional pentru schimbul electronic de date contabile \u00eentre societ\u0103\u0163i\/organiza\u0163ii \u015fi autorit\u0103\u0163ile fiscale.<\/p>\n

“Acest standard a fost conceput de c\u0103tre Organiza\u0163ia pentru Cooperare \u015fi Dezvoltare Economic\u0103 (OECD) \u00een 2005, iar de atunci a suferit o serie de perfec\u0163ion\u0103ri, versiunea cea mai recent\u0103 fiind OECD SAF-T 2.0. Rolul s\u0103u este de a simplifica rela\u0163ia contribuabililor cu ANAF, \u00eentruc\u00e2t ANAF ar putea face unele verific\u0103ri electronic, f\u0103r\u0103 s\u0103 mai fie nevoie s\u0103 efectueze inspec\u0163ii fiscale pe teren”, se mai precizeaz\u0103 \u00een comunicat.<\/p>\n

Reprezentan\u0163ii ANAF men\u0163ioneaz\u0103 c\u0103 implementarea SAF-T \u015fi utilizarea informa\u0163iilor \u00een vederea consolid\u0103rii sustenabilit\u0103\u0163ii financiare a Rom\u00e2niei, eficientiz\u0103rii colect\u0103rii impozitelor \u015fi taxelor, \u00eembun\u0103t\u0103\u0163irii \u015fi consolid\u0103rii gradului de colectare a TVA \u015fi prevenirii\/combaterii evaziunii fiscale sunt elaborate \u00een acord cu Planul Na\u0163ional de Redresare \u015fi Rezilien\u0163\u0103 (PNRR).<\/p>\n

Potrivit institu\u0163iei, raportarea SAF-T se implementeaz\u0103 \u00een etape, fiind obligatorie pentru contribuabilii mari \u00eencep\u00e2nd cu 2022, din 2023 pentru contribuabili mijlocii, respectiv din 2025 pentru contribuabili mici.<\/p>\n

Nedepunerea la termenele prev\u0103zute de lege a Declara\u0163iei informative D406 sau depunerea incorect\u0103 ori incomplet\u0103 atrage contraven\u0163ii, \u00een conformitate cu prevederile art. 337 din Legea 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, dup\u0103 cum urmeaz\u0103: amend\u0103 de la 1.000 lei la 5.000 lei \u00een cazul nedepunerii acestei declara\u0163ii \u00een termenele legale; amend\u0103 de la 500 lei la 1.500 lei \u00een cazul depunerii de declara\u0163ii incorecte ori incomplete. AGERPRES\/(AS – autor: Nicoleta B\u0103nciulea, editor: Mariana Nica, editor online: Ada V\u00eelceanu)
\n
\nSursa articolului<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) implementeaz\u0103 un mecanism de notificare automat\u0103 a contribuabililor care au omis depunerea SAF-T, \u00een sprijinul mediului de afaceri, a anun\u0163at, miercuri, institu\u0163ia. “Odat\u0103 cu extinderea capacit\u0103\u0163ii de analiz\u0103 pentru datele colectate prin D406 – Fi\u015fierul standard de control fiscal (SAF-T), ANAF implementeaz\u0103 un mecanism de notificare automat\u0103 pentru contribuabilii…<\/p>","protected":false},"author":4,"featured_media":1072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nANAF implementeaz\u0103 un mecanism de notificare automat\u0103 a contribuabililor care au omis depunerea SAF-T - Carpathia Center Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carpathiacenter.ro\/en\/anaf-implementeaza-un-mecanism-de-notificare-automata-a-contribuabililor-care-au-omis-depunerea-saf-t\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ANAF implementeaz\u0103 un mecanism de notificare automat\u0103 a contribuabililor care au omis depunerea SAF-T - 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