SAF-T (D406): What Your Company Needs to Know

21 July 2026 · Guides

The term SAF-T sounds technical and, for many company directors, intimidating. Behind the acronym, however, lies a simple idea: the state wants your accounting data in a standardized format it can read and analyze automatically. The concept is not the problem – the details are, and SAF-T has plenty of them.

In Romania, the obligation takes the shape of the informative return D406, filed electronically with the tax authority ANAF. What began as a requirement only for large taxpayers has gradually expanded to medium taxpayers and, from 2025, to small ones. Fewer and fewer companies can afford to ignore the subject.

This article explains, in plain terms for a business owner, what SAF-T D406 actually is, what data the file contains, who must file and from when, which deadlines apply and – crucially – where the most common mistakes arise that trigger fines or rejection. This is especially relevant for international and foreign-owned companies that also report to a parent company abroad.

What SAF-T is and why it was introduced

SAF-T (Standard Audit File for Tax) is an international standard developed by the OECD to let tax administrations receive companies’ accounting data in a single electronic format. Instead of navigating different accounting systems from one company to the next, the authority receives one structured XML file, following the same logic for every taxpayer.

The file gives ANAF a detailed picture of your accounting: chart of accounts, ledgers, issued and received invoices, customers and suppliers, inventory, fixed assets, and payments and receipts. With this data the authority can run automated cross-checks – for example, comparing the VAT you declared against the VAT declared by your partners.

For the company, the real benefit is that a properly prepared SAF-T reduces the risk of a classic tax audit: many checks are done remotely. The downside is that any mapping or configuration error becomes immediately visible.

What the D406 return actually contains

D406 is not a form you fill in by hand. It is a structured export generated from your accounting software, covering several sections. The main data categories are:

• Ledger and chart of accounts – all bookkeeping entries for the period;
• Issued and received invoices – including the VAT rates applied;
• Customers and suppliers – the partners’ identification data;
• Payments and receipts – treasury movements;
• Inventory – usually reported annually;
• Fixed assets – usually reported annually.

Importantly, inventory and fixed assets follow a different reporting regime from the rest of the data. In short, there are three types of D406 sub-returns, with different deadlines and content.

Who must file and from when

The SAF-T obligation was rolled out in stages according to the taxpayer category. The general timeline was:

Classification as a large, medium or small taxpayer is set by ANAF and can be verified. Each category benefits from an initial grace period during which late filing or errors are not penalized, provided the relevant returns are correctly filed by the end of that period. We strongly recommend treating the grace period as a testing and correction window, not as a postponement.

Filing deadlines

The frequency for filing D406 covering current accounting data generally follows the company’s VAT reporting period:

• Monthly – for companies with a monthly VAT period;
• Quarterly – for companies with a quarterly period;
• The general deadline is the last calendar day of the month following the reporting period (please check the exact deadline in force).

In addition, separate obligations apply for inventory (usually annually or on ANAF’s request) and fixed assets (usually annually). For exact figures, classification thresholds and any calendar changes, always check the value in force at the reporting date, as these may be adjusted annually by ANAF order.

How the file is generated and validated

The SAF-T file is generated from accounting software configured to export in the structure ANAF requires. Before submission, the XML file is validated with the official DUKIntegrator application. It checks the structure and correlations, then produces a PDF with embedded XML, which is signed electronically and filed through the SPV (Virtual Private Space).

1. Configure the software and map the chart of accounts to the SAF-T nomenclatures;
2. Generate the XML file for the reporting period;
3. Validate with DUKIntegrator and fix any flagged errors;
4. Sign electronically and file via SPV;
5. Keep the filing receipt.

The most common mistakes

In our experience, most SAF-T problems come not from the accounting itself but from mapping and configuration:

• Incomplete mapping of the chart of accounts to the ANAF nomenclatures;
• Incorrect VAT rates or transaction codes on invoices;
• Incomplete identification data for customers and suppliers, especially foreign partners;
• Lack of reconciliation between D406 and other returns (D300, D394).

This is where an experienced accountant makes the difference. Our accounting services include correctly configuring and mapping the chart of accounts for SAF-T, generating and validating the file, and filing D406 on time. See exactly how we can help based on your company’s specifics.

Relevance for foreign-owned companies

For companies with German, Austrian, Italian or Dutch capital, SAF-T carries a double stake. On one hand, it is a compliance obligation in Romania. On the other, the standardized data structure makes reporting to the parent company and integration with group systems easier. Clean, correctly mapped accounting is also an asset in the context of double taxation treaties, where the traceability of intra-group transactions is essential.

Do not let SAF-T become a source of stress and fines. Get in touch with the Conta Fiscal team – we handle the configuration, validation and filing of your D406, in English, Romanian or German.

Frequently asked questions