SAF-T D406 (Romania)

D406 is the Romanian declaration that transmits a company's accounting data to the tax authority in SAF-T format.

Definition

SAF-T (Standard Audit File for Tax) is a standardised file format, originally defined by the OECD, that structures a company's accounting and tax data in a comparable way. In Romania, this file is transmitted to ANAF through the D406 declaration.

File contents

D406 gathers several information blocks, reported at different frequencies:

• the general ledger and accounting entries;
• sales and purchase invoices;
• payments;
• fixed assets and, on request or periodically, inventory.

How it works

The file is generated as XML following the ANAF-published schema, validated with the official tool (DUKIntegrator) and then filed. The filing frequency depends on taxpayer size:

• monthly or quarterly for ongoing transactions;
• annual for fixed assets;
• inventory only upon request from the authority.

Good to know

SAF-T is a periodic accounting reporting scheme, distinct from real-time invoicing (RO e-Factura). The D406 obligation was rolled out in stages, starting with large taxpayers and then extending to medium and small ones.