What SAF-T (D406) is
SAF-T (Standard Audit File for Tax) is a standardised XML file through which companies send ANAF a detailed picture of their accounting: accounts, journals, invoices, inventory, fixed assets. In Romania it is filed through the D406 return.
The obligation has expanded gradually — from large taxpayers to small ones from 2025.
What we do for you
- Check whether and from when you have the SAF-T obligation;
- Map your chart of accounts to the ANAF nomenclatures;
- Generate the D406 file from accounting data;
- Validate it with DUKIntegrator before filing;
- File it and keep the proof;
- Correct any errors flagged by ANAF.
Why Conta Fiscal
Because we already keep your accounting in a structured way, SAF-T becomes a natural extension rather than a costly separate project.
Frequently asked questions
The deadline depends on your company category. We check your classification, the exact start date and the applicable grace period.
Usually monthly or quarterly depending on your VAT period, plus an annual filing for inventory and an on-request filing for fixed assets.
ANAF may reject the file or apply penalties. We validate before filing and correct any flagged discrepancies.