The National Fiscal Administration Agency (ANAF) has introduced new consistency tests (11 tests) for taxpayers to ensure that their SAF-T (D406) declarations, submitted via XML, are accurate and complete. These new tests complement the previously published 22 tests on the agency’s website (Communiqué dated 09.03.2023). The goal is to help taxpayers submit correct and complete declarations, which will prevent potential penalties for non-compliance under Article 337^1 of Law No. 207/2015 on the Fiscal Procedure Code, as amended.
Taxpayers can apply the recommended tests or use their own methods to validate the accuracy and completeness of their declarations. If errors are found, taxpayers are encouraged to correct them. If ANAF detects inaccuracies, they will notify the taxpayers, and if issues persist, sanctions will be applied gradually as per the law.
