Termen important la ANAF pe 21 septembrie: cine trebuie să depună declarațiile pentru TVA la încasare

The deadline for notifying ANAF about the cash-based VAT system is September 21, 2026, affecting various taxpayer categories and tax forms. Taxpayers must submit specific forms based on their legal status and activities. The forms include 010 for legal entities, 016 for foreign legal entities, 020 for individuals, 040 for public institutions, 070 for self-employed individuals, and 700 for electronic modifications. To enter the cash-based VAT system, taxpayers must notify ANAF by the 20th of the month prior to the fiscal period. Exiting the system can occur due to exceeding a revenue threshold or by choice. Proper completion of forms is essential to avoid penalties.