RO Tax Declarations Service

Access info

Usage

The RO Tax Declarations service enables calling applications to generate the SAF-T XML file (Standard Audit File for Tax) required for mandatory tax reporting to Romanian National Agency of Fiscal Administration (ANAF).

Prerequisites

• The organization(s) for which reporting is done must exist in the SBS system. You can add new organizations through the Organizations Service.
• The organization object in SBS must contain at least the following fields: name, tin (Tax Identification Number) if available, regNo (registration number issued by the National Trade Registration Office), country, streetAddress, ibanNumber, taxAccountingBasis.
• Your application must generate from the ERP system the following CSV files to be used as input to te RO Tax Declarations service (click the links below for information about the structure of the file):
  1. BusinessPartners.csv
  2. GeneralLedgerAccounts.csv
  3. GeneralLedgerEntries.csv
  4. Invoices.csv
  5. Payments.csv
  6. PhysicalStock.csv
  7. MovementOfGoods.csv
  8. Assets.csv
  9. AssetTransactions.csv

SAF-T Schema

The ANAF has published (and periodically updates) an Excel sheet which contains information about the structure of the SAF-T file, field validation rules and format, as well as valid codes required for specific field types. The file is called “Schema Fișierul Standard de Control (Standard Audit File – SAF-T)” and will be subsequently referred to as the SAF-T Schema in this documentation.

To locate the SAF-T schema on ANAF website (https://anaf.ro), navigate to Despre ANAF > Strategii ANAF > Proiecte de digitalizare > SAF-T and look for the most recently published version of the “schema xls” file.

Generating a declaration

To generate a declaration:

1. Obtain from your ERP system the input CSV files to be used as input to the tax declaration. For the structure of each file, see Appendix A: Input CSV Files.
2. Create a representative through a call to the createRepresentative mutation.
3. Initiate a declaration through a call to the initiateDeclaration mutation. As a result, a new declaration object is created, and the response contains the unique declaration ID. You will need to work with this declaration ID in subsequent steps to further process the declaration and monitor its status.
4. Add all the input CSV files to the declaration. See Preparing declaration files.
5. Run the generateDeclaration mutation. This triggers a computation that takes place from several minutes to several hours, depending on the size of input CSV files. In either case, the outcome, including any possible errors, is reported in the returned Process object. If the computation was successful, the response includes a download URL at which you can download the generated XML file.

Preparing declaration files

After you have initiated the declaration, you can add all the CSV input files to it.

For each input CSV file, the steps are as follows:

• Run the prepareFile mutation. In the response, you get the file’s upload URL at which you can upload the actual file.
• In the programming language of your API, make an HTTP PUT request to upload the file content to the upload URL. This step is similar to how you would create a file and then upload its content in the File Management Service, as described in the Tutorial: Create a file.

Note that you can add multiple files of the same type for the same declaration. For example, you can add several input CSV files of type “Invoices”. If multiple files of the same type exist, SBS will aggregate and compute data found in all respective files.

After adding all the CSV files, you can check if they are indeed attached to the declaration by running the declarations query, for example:

query declarations ($filter:DeclarationsFilter!, $processFilter:ProcessesFilterInput) {
  declarations(filter:$filter) {
    id
    organization { id, name, tin }
    representative { id, firstName, lastName, phone, email }
    headerComment 
    from
    to
    files { id, fileType, name, createdAt }
    createdAt
  }
}

{
  "filter": {
    "id": "YOUR_DECLARATION_ID",
    "organizationId": "YOUR_ORGANIZATION_ID"
  }
}

If your declaration looks good so far, you can proceed to running the generateDeclaration mutation, for example:

mutation generateDeclaration($declarationId:ID!) {
  generateDeclaration(declarationId:$declarationId) {
    id
    status
  }
}

{
    "declarationId": "YOUR_DECLARATION_ID"
}

Dealing with large input files

As mentioned above, when you add a file to the declaration, there are two steps involved:

1. Run prepareFile and obtain the upload URL.
2. In the programming language of your API, make an HTTP PUT request to upload the file content to the upload URL.

For the second step, note, however, that the maximum file size that you can send in a single PUT request is 5 GB. Should you need to add larger files to the declaration, you can do so through the multipart upload mutations provided by the File Management Service. In this scenario, the process looks as follows:

1. Run prepareFile and take notice the data.prepareFile.id returned in the response body. This ID corresponds to a file id of a file in File Management Service.
2. Provide the id above as input to the initiateMultipartUpload mutation and continue with the rest of steps required for multipart upload, as described in Uploading large files.

Processes

Each time when you run generateDeclaration, a new process with status NEW is attached to the declaration. You can view the declaration and the status of all its processes by running the declarations query and requesting the processes field in the response, for example:

query declarations ($filter:DeclarationsFilter!) {
  declarations(filter:$filter) {
    id
    processes{
      id, 
      status, 
      errorMessages,
      createdAt,
      result {
        id
        name
        createdAt
        downloadUrl(expiresIn:3600)
      }      
    }
    createdAt
  }
}

{
  "filter": {
    "id": "YOUR_DECLARATION_ID",
    "organizationId": "YOUR_ORGANIZATION_ID"
  }
}

The status of any process is initially NEW. The status NEW will normally change to INPROCESS after approximately 1 minute. Note that, if you run generateDeclaration multiple times for the same declaration, each run will start a new process for the same declaration. In this case, you will need to track the status of each process separately. The processes field of the declarations query provides a filter (by process ID) for that purpose.

The INPROCESS status of a process may take from a few minutes to a few hours, depending on the size of the input CSV files. After the INPROCESS status, the status may change to either ERROR (if errors are encountered) or DONE (upon successful processing).

If the status ERROR is encountered, check the errorMessages response field of the respective process for details.

If the process completes with status DONE, it generates a result XML file whose download URL is available in the result response field of the respective process. Also, the totals counters of the declaration object are now populated with data as computed from the input CSV files.

If necessary, you may stop a running process through a call to killProcess. However, this is possible only if the process has not generated any results (that is, if the result field of the process is empty).

You may also delete a process through the deleteProcess mutation. Deleting a running process is possible only if the process has generated no result yet.

Deleting declarations

You can delete declarations through a call to deleteDeclaration. Note, however, that it is not possible to delete a declaration if it has at least one running process that has already generated some result file. To delete such a declaration, you will need to wait for the process to finish first.

Validation

Validation of data provided as input to the RO Tax Declarations service takes place at two levels:

1. A first validation takes place after you submit the generateTaxDeclaration mutation. This validation is performed by the SBS API. Any errors encountered at this stage are reported in the errorMessages attribute of the returned Process object.
2. A second level of validation is provided by the the DUK Integrator tool available for download from the ANAF website (https://anaf.ro). The same tool is used to generate the PDF (including the signed XML SAF-T file) that is to be submitted to ANAF. To download the tool, navigate to Despre ANAF > Strategii ANAF > Proiecte de digitalizare > SAF-T and look for the latest available version of the validator.

Queries

declarations

Lists the declarations defined for the given tenant. The results of their computation processes can be found in the corresponding declaration process list.

Arguments

DeclarationsFilter input

Result

Declaration type

Representative type

File type

ProcessesFilter input

Process type

ResultFile type

Totals type

CsvFileLines type

AccountTotal type

DebitCreditOpenClose type

DebitCredit type

CsvInvoiceTotals type

CsvPaymentTotals type

CurrencyAmount type

MasterFilesTotals type

GeneralLedgerAccountsTotals type

BusinessPartnersTotals type

GeneralLedgerEntriesTotals type

SourceDocuments type

InvoicesTotals type

PaymentsTotals type

Header type

CompanyHeaderStructure type

Address type

ContactHeaderStructure type

PersonNameStructure type

TaxIdStructure type

BankAccount type

SelectionCriteriaStructure type

representatives

Returns a list of representatives created for the given tenant.

Arguments

None.

Result

See the Representative type.

version

Returns the API version.

Mutations

createRepresentative

Creates a record identifying the person that submits the tax declaration. Once a representative is created, it can be referenced multiple times by different declarations.

Arguments

CreateRepresentativeInput input

Result

Representative type

deleteDeclaration

Deletes a declaration, including all its input files and related processes.

Arguments

Result

See the Declaration type.

deleteFile

Deletes a previously uploaded CSV file.

Arguments

DeleteFileInput input

Result

See the File type.

deleteProcess

Deletes a declaration computation process and the result XML files.

Arguments

Result

See the Process type.

deleteRepresentative

Deletes a previously created representative.

Arguments

Result

See the Representative type.

generateDeclaration

Starts a declaration computation process.

Arguments

Result

See the Process type.

initiateDeclaration

Creates a new tax declaration, without triggering any computation processes. After this mutation, run prepareFile for each CSV file that must be supplied as input to the declaration and obtain the file’s upload URL. After uploading the CSV files, run generateDeclaration mutation to trigger the computation process.

Arguments

InitiateDeclarationInput input

Result

See the Declaration type.

killProcess

Stops a declaration computation process if it is running.

Arguments

Result

See the Process type.

prepareFile

Generates a URL at which you can upload a CSV file to be used as input to the tax declaration. Run this mutation for each CSV file that is to be supplied as input for a declaration.

Arguments

PrepareFileInput input

Result

See the File type.

updateDeclaration

Update certain declaration parameters.

Arguments

UpdateDeclarationInput input

Result

See the Declaration type.

updateRepresentative

Updates a previously created representative.

Arguments

UpdateRepresentativeInput input

Result

See the Representative type.

Appendix: Input CSV files

When preparing the CSV files to be used as input to the Tax Declarations service, keep in mind the following:

• Each CSV file is comma-separated;
• The first row in the CSV file should provide the column names (that is, the CSV file must include the header);
• The fields described in the tables below are validated by ANAF according to the type described in the “Format” column. For details about each type, refer to the SAF-T Schema. More specifically, for simple types, you can find the validation rules in the “Simple Types” sheet. For the list of valid codes of various fields, consult the “Centralizator nomenclatoare” sheet.

BusinessPartners.csv

GeneralLedgerAccounts.csv

GeneralLedgerEntries.csv

Invoices.csv

Payments.csv

PhysicalStock.csv

MovementOfGoods.csv

Assets.csv

AssetTransactions.csv