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What SAF-T is and why ANAF introduced it
SAF-T, or Standard Audit File for Tax, is an international tax reporting format developed by the OECD. In Romania, SAF-T is officially called Declaration D406 and was implemented by ANAF to standardize the transmission of accounting and tax data.
In practice, instead of sending document files during a tax audit, companies export a standardized XML file from their ERP system. This file contains the chart of accounts, accounting journals, invoices, and payments.
Why it matters for you:
ANAF can check the data without physically visiting the company’s premises
Tax audits become faster and more precise
Companies with correct and complete data have a lower fiscal risk
Who has to submit D406 in 2026 and when
In 2026, SAF-T is mandatory for all companies in Romania, regardless of size. Romania implemented the obligation in stages:
| Taxpayer category | Mandatory from |
|---|---|
| Large taxpayers | 1 January 2022 |
| Medium taxpayers | 1 January 2023 |
| Small taxpayers | 1 January 2025 |
| Microenterprises | 1 January 2025 |
SAF-T file structure: what data D406 contains
Header
- Company tax ID and company name
- Reporting period
- Currency used
MasterFiles
- Complete chart of accounts
- List of customers and suppliers with tax IDs
- List of products and services
GeneralLedgerEntries
- All accounting entries from the reporting period
- Debit, credit, date, source document
SourceDocuments
- Issued and received invoices
- Payments and collections
- Goods receipt notes
StockMovements (optional, at ANAF’s request)
- Stock entries and exits
- Transfers between locations
How to comply with SAF-T in 2026: practical steps
- 1
Check whether you are registered in the fiscal vector
Go to anaf.ro → Online services → SPV and check which reporting obligations you have active. D406 must appear in your fiscal vector if you are an active taxpayer.
- 2
Make sure your ERP or accounting software generates SAF-T
Any serious ERP solution in Romania must have an ANAF-certified SAF-T export. Check that the software version is updated to SAF-T schema 2.0 and that the chart of accounts is fully mapped.
- 3
Run a validation test before submission
ANAF provides an official validator for D406 files. Generate the XML file from the ERP, upload it to the validator, correct the errors, and repeat the process until there are no critical errors.
- 4
Submit D406 through SPV
Log in to SPV, the Virtual Private Space on anaf.ro, select Declarations → D406, upload the validated XML file, and save the confirmation number.
- 5
Archive the proof of submission
Keep the submitted file and ANAF confirmation for at least 5 years, according to the fiscal limitation periods.
SAF-T and ERP: why the choice of system matters
Companies that use Excel or simple accounting programs spend an average of 8–15 hours per month preparing data for D406. Companies with an integrated ERP that has native SAF-T reduce this time to 30–60 minutes.
The difference comes from:
Data is structured correctly from the moment it is recorded
There are no discrepancies between invoicing, stock, and accounting
The SAF-T export is generated with one click
Validation is performed automatically before export
The most common SAF-T mistakes and how to avoid them
Missing or incorrect tax IDs for partners — Before export, run an automatic check of all customers and suppliers against the ANAF database.
Incomplete chart of accounts — Make sure every account in accounting has the correct correspondence in the required SAF-T structure.
Invoices from e-Factura that do not match the data in the ERP — Use an ERP that automatically synchronizes invoices from SPV directly into the accounting register.
Late submission — Configure an automatic reminder 10 days before the monthly or quarterly deadline.
