{"id":5207,"date":"2025-07-02T16:53:05","date_gmt":"2025-07-02T13:53:05","guid":{"rendered":"https:\/\/docnova.ai\/?p=5207"},"modified":"2025-08-11T15:36:52","modified_gmt":"2025-08-11T12:36:52","slug":"processus-saf-t-roumanie","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/romania-saf-t-process\/","title":{"rendered":"Processus SAF-T en Roumanie"},"content":{"rendered":"<p class=\"has-text-align-justify wp-block-paragraph\">SAF-T est une norme internationale pour l'\u00e9change de donn\u00e9es comptables des contribuables vers les autorit\u00e9s fiscales. Introduit par l'OCDE en 2005, le Standard Audit File for Tax (SAF-T) a toujours \u00e9t\u00e9 volontaire et a maintenant \u00e9t\u00e9 adopt\u00e9 par de nombreux pays en Europe. Il a \u00e9t\u00e9 con\u00e7u pour aider les entreprises \u00e0 minimiser leurs co\u00fbts de conformit\u00e9 dans plusieurs juridictions, en soumettant un seul fichier de reporting standard plut\u00f4t que plusieurs d\u00e9clarations dans leurs propres formats locaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les \u00e9l\u00e9ments typiques d'un fichier SAF-T comprendront les \u00e9l\u00e9ments suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c9critures du grand livre \u2013 Journaux<\/li>\n\n\n\n<li>Comptes clients \u2013 Donn\u00e9es de base clients \/ Factures de vente \/ Paiements<\/li>\n\n\n\n<li>Comptabilit\u00e9 Fournisseurs \u2013 Donn\u00e9es Ma\u00eetresses Fournisseurs \/ Factures d'Achat \/ Paiements<\/li>\n\n\n\n<li>Immobilisations \u2013 Fiches immobilisations \/ Amortissements et r\u00e9\u00e9valuations<\/li>\n\n\n\n<li>Inventaire \/ Donn\u00e9es de base produit \/ Mouvements de stock.<\/li>\n<\/ul>\n\n\n\n<figure data-spectra-id=\"spectra-f9f35eae-857a-417a-a831-d38ee084a1d2\" class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1049\" height=\"615\" data-attachment-id=\"5212\" data-permalink=\"https:\/\/docnova.ai\/fr\/romania-saf-t-process\/saf-t-3\/\" data-orig-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/saf-t.avif\" data-orig-size=\"1049,615\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"saf-t\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/saf-t.avif\" src=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/saf-t.avif\" alt=\"\" class=\"wp-image-5212\" srcset=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/saf-t.avif 1049w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/saf-t-768x450.avif 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Avec le SAF-T roumain, les autorit\u00e9s ont un acc\u00e8s \u00e9lectronique direct aux d\u00e9clarations de TVA et aux factures des entreprises. Vous pouvez v\u00e9rifier en temps r\u00e9el s'il y a des probl\u00e8mes.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">L'ANAF (Agence Nationale de Gestion Financi\u00e8re) a achev\u00e9 le d\u00e9veloppement du syst\u00e8me SAF-T en 2021 et l'a mis en application. Le SAF-T est devenu obligatoire pour les grands contribuables en Roumanie \u00e0 partir de 2022. La date limite est le dernier jour calendaire du mois suivant la p\u00e9riode fiscale concern\u00e9e.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Reporting et obligations SAF-T<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">La d\u00e9claration D406 doit \u00eatre envoy\u00e9e \u00e0 l'administration fiscale roumaine sur une base mensuelle ou trimestrielle, en fonction de la m\u00e9thode de tenue de livres des entreprises. Cependant, pour les contribuables non enregistr\u00e9s \u00e0 la TVA, les autorit\u00e9s roumaines ont d\u00e9cr\u00e9t\u00e9 que les fichiers SAF-T devaient \u00eatre envoy\u00e9s trimestriellement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9claration SAF-T, devenue obligatoire en 2022 pour les contribuables moyens, le deviendra en 2023 pour les petits contribuables.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Les entit\u00e9s juridiques roumaines et les entit\u00e9s juridiques \u00e9trang\u00e8res qui n'ont pas de pr\u00e9sence juridique en Roumanie et qui sont tenues de tenir une comptabilit\u00e9 en partie double doivent soumettre le fichier de contr\u00f4le financier SAF-T standard \u00e0 l'Administration fiscale roumaine via la d\u00e9claration D406.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Melasoft Solution SAF-T<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">La solution Melasoft SAF-T vous aide \u00e0 convertir vos donn\u00e9es comptables en un fichier XML. Gr\u00e2ce \u00e0 la solution compl\u00e9mentaire SAP, toutes les \u00e9tapes sont effectu\u00e9es dans le syst\u00e8me du client avant que les fichiers ne soient t\u00e9l\u00e9charg\u00e9s sur le DUK Integrator pour v\u00e9rification des fichiers et que le rapport SAF-T soit pr\u00eat \u00e0 \u00eatre soumis au portail des imp\u00f4ts.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<span class=\"embed-youtube\" style=\"text-align:center; display: block;\"><iframe class=\"youtube-player\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/rond7clXlIw?version=3&#038;rel=1&#038;showsearch=0&#038;showinfo=1&#038;iv_load_policy=1&#038;fs=1&#038;hl=fr-FR&#038;autohide=2&#038;wmode=transparent\" allowfullscreen=\"true\" style=\"border:0;\" sandbox=\"allow-scripts allow-same-origin allow-popups allow-presentation allow-popups-to-escape-sandbox\"><\/iframe><\/span>\n<\/div><\/figure>","protected":false},"excerpt":{"rendered":"<p>SAF-T is an international standard for the exchange of accounting data from taxpayers to tax authorities. Introduced by the OECD in 2005, the Standard Audit File for Tax (SAF-T) has always been voluntary and now been adopted by many countries across Europe. It was designed to help businesses minimise their compliance costs across multiple jurisdictions, 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is an international standard for the exchange of accounting data from taxpayers to tax authorities. 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