Romania SAF-T Overview
Romania operates SAF-T reporting through the Informative Declaration D406, known locally as “Declarația informativă D406 – Fișierul Standard de Control Fiscal.” The system is administered by the Romanian National Agency for Fiscal Administration, ANAF, and requires in-scope taxpayers to submit accounting, tax, and transactional data in a standardized electronic format.
SAF-T is based on the OECD Standard Audit File for Tax concept and uses an XML format designed to support the electronic exchange of accounting data between taxpayers and tax authorities. In Romania, D406 is not only an audit file; it is also a recurring electronic reporting obligation for taxpayers within scope.
Mandatory Scope in Romania
Romania implemented SAF-T in phases. The obligation applies to large taxpayers, medium taxpayers, small taxpayers, and non-resident taxpayers registered for VAT purposes in Romania, according to the applicable implementation rules.
Large taxpayers have been within scope since 2022, medium taxpayers since 2023, and small taxpayers since 1 January 2025. Non-resident taxpayers registered for VAT purposes in Romania are also included from 1 January 2025, generally through a simplified D406 reporting scope covering transactions carried out through their Romanian VAT ID.
The standard submission deadline for the recurring D406 declaration is the last calendar day of the month following the reporting period.
SAF-T Monthly or Quarterly Report
The D406 statement must be submitted to the Romanian Tax Authority each month or each quarter, depending on the taxpayer’s reporting period.
The reporting frequency generally follows the taxpayer’s applicable VAT reporting period. Taxpayers not registered for VAT purposes and certain taxpayers with non-calendar fiscal years submit D406 on a quarterly basis, according to the applicable rules.
Transitional grace periods applied when each taxpayer category entered the SAF-T scope. These grace periods should be treated as implementation-specific transition rules rather than ongoing submission deadlines.
SAF-T Annual Report – D406 Assets
Annual reporting is based on the taxpayer’s financial year.
The Assets section of D406 is submitted annually and includes information on fixed assets. As a general rule, the annual Assets report is submitted by 31 January of the year following the reporting period.
SAF-T On Request – D406 Stocks
A stock information report is created on request and reported for the time and period set by ANAF at least 30 days after the official request.
The Stocks section is not submitted periodically. It is prepared and submitted only when requested by ANAF, for the period specified by the authority.
Taxpayers Required to Submit D406
Romanian legal entities and foreign entities without a legal presence in Romania that are obliged to keep double-entry books must submit the standard SAF-T fiscal control file through the Informative Declaration D406.
Companies required to file the SAF-T D406 file include:
- autonomous companies;
- joint-stock companies;
- limited partnerships;
- limited liability partnerships;
- legal entities;
- units without legal personality in Romania that belong to legal entities based abroad;
- foreign legal entities operating through one or more permanent establishments in Romania;
- foreign legal entities whose place of effective management is in Romania;
- non-resident companies that have a Romanian VAT registration code, including taxpayers registered directly, taxpayers registered through tax representatives, and fixed establishments.
For non-resident taxpayers registered only for VAT purposes in Romania, the D406 obligation generally applies through a simplified reporting scope focused on purchases and sales carried out through the Romanian VAT ID.
Entities that are expressly exempt under the applicable ANAF rules should be assessed separately.
Mandatory Data Sections
Monthly and Quarterly SAF-T File
Monthly and quarterly D406 submissions include the following main sections:
Master Files
- General ledger accounts;
- Customers;
- Suppliers;
- Tax table;
- UOM table;
- Analysis type table;
- Products.
General Ledger Entries
- Accounting records;
- Journal register data.
Source Documents
- Sales invoices;
- Purchase invoices;
- Payments.
Annual SAF-T File – D406 Assets
The annual Assets section includes:
Master Files
- General ledger accounts;
- Analysis type table;
- Assets.
Source Documents
- Asset transactions.
On-Request SAF-T File – D406 Stocks
The on-request Stocks section includes:
Master Files
- General ledger accounts;
- Tax table;
- UOM table;
- Analysis type table;
- Movement type table;
- Products;
- Physical stock;
- Owners.
Source Documents
- Movement of goods.
The exact data structure, mandatory fields, validation rules, and schema requirements are defined in ANAF’s technical documentation for Declaration D406. Businesses should ensure that ERP and accounting data can be extracted, mapped, validated, and submitted in line with the applicable D406 XML schema.
Penalties and Compliance Risk
Failure to submit the D406 declaration within the legal deadline may result in fines generally ranging from RON 1,000 to RON 5,000. Incorrect or incomplete D406 submissions may result in fines generally ranging from RON 500 to RON 1,500, depending on the case.
For this reason, taxpayers should maintain structured, complete, and validated accounting data to support accurate monthly, quarterly, annual, and on-request D406 reporting.
How Can SNI Help You?
SNI helps businesses manage Romania SAF-T D406 compliance by extracting accounting, tax, and transactional data directly from the ERP system and mapping it to the required ANAF XML structure.
The SNI SAF-T solution supports monthly or quarterly D406 reporting, annual Assets reporting, and on-request Stocks reporting.
Through the SNI cockpit, users can monitor file generation, validation, export, and submission statuses in a single SAP-integrated environment, helping businesses maintain audit readiness and ongoing SAF-T compliance in Romania.