SAF-T reporting (D406): what the file contains, who files it and how to automate it
In short: SAF-T is the standard tax audit file submitted to ANAF through the D406 return. It carries accounting, inventory and asset data in XML, extracted from the company systems. Report quality depends almost entirely on how clean the ERP master data is.
Key capabilities
- Extraction from the ERP: Accounting, inventory and asset data is taken straight from the source system, with no manual spreadsheet work.
- Mapping to ANAF code lists: Accounts, VAT rates, units of measure and document types are aligned to the official lists.
- Validation before filing: The file is checked with the same rules the ANAF validator applies, before it is uploaded to SPV.
- Configurable sections: Inventory and asset sections are filed on their own deadlines, separately from the periodic report.
- History and refilings: Every submission is archived and a corrected period can be regenerated and refiled.
- Reconciliation with e-invoicing: The same master data cleaned for e-Factura reduces SAF-T errors.
SAF-T is a data extract, not a classic return
Unlike a return that reports a few totals, SAF-T hands ANAF the detailed accounting data. Any internal inconsistency becomes visible: documents with the wrong partner, items without units of measure, accounts used outside the chart.
Preparing for SAF-T is therefore a data-quality project first and a technical one second. Companies that already cleaned master data for e-invoicing start with a clear advantage.
- Mapping accounts to the ANAF chart of accounts
- Validating partner tax identification numbers
- Units of measure aligned to official lists
- Reconciling journals with the trial balance
How it connects to the other obligations
e-Factura, e-Transport and SAF-T all draw on the same operational data. Treated as three separate projects they require three rounds of corrections. Treated as one, a single master data discipline covers every report and shortens the monthly close.
Frequently asked questions
What is SAF-T?
The Standard Audit File for Tax is a standardised XML file containing the company accounting and tax data, filed with ANAF through the D406 informative return.
Who must file D406?
The obligation was rolled out in stages by taxpayer category, from large to medium and small taxpayers, and now covers most companies filing tax returns in Romania.
Which sections does the file contain?
Identification data and code lists, accounting journals, issued and received invoices, payments, plus separate sections for inventory and fixed assets.
What are the most common errors?
Accounts not mapped to the ANAF chart, non-compliant units of measure, partners without a valid tax ID and differences between journals and the trial balance.
Can it be generated automatically from the ERP?
Yes. Extraction and mapping are configured once, after which monthly or quarterly generation becomes an automated process with validation before filing.