Updated 6 July 2026
SAF-T (Standard Audit File for Tax) is a standardized electronic file through which companies transmit to ANAF, in a structured way, the data from their accounting and fiscal records. In Romania it is filed through the D406 informative declaration, in XML format.
The obligation has been extended in stages: large taxpayers from 2022, medium taxpayers from 2023, and small taxpayers from 1 January 2025 (alongside non-residents registered for VAT purposes). In practice, in 2026 almost all active companies are required to file D406.
What the SAF-T file contains
D406 reports, in a unified structure imposed by ANAF, the company’s registers and transactions: the chart of accounts, the accounting journals, sales and purchase invoices, receipts and payments, and periodically the inventory and assets.
Because the structure is fixed and very detailed, the source of the data matters: if the accounting records are clean and complete, generating D406 is largely automatic.
Who is required in 2026
- Large taxpayers — from January 2022.
- Medium taxpayers — from January 2023.
- Small taxpayers — from 1 January 2025.
- Non-residents registered for VAT purposes in Romania.
Filing deadlines
The frequency follows the VAT fiscal period: companies with monthly VAT file D406 monthly, while those with a quarterly, half-yearly or annual period — like non-VAT-payers — file quarterly. The deadline is the last calendar day of the month following the reporting period; if it falls on a non-working day, it moves to the next working day.
Beyond the periodic reporting, the Assets section is filed annually, by the deadline for filing the financial statements, and the Inventory section only at ANAF’s request, with a deadline of at least 30 days from the request.
Small companies that started reporting in 2025 benefited from a grace period (6 months for monthly reporting, 3 months for quarterly reporting). From 2026 the grace period no longer applies, so the declaration must be filed on time. Check the exact deadline for your period on the ANAF portal.
SAF-T and e-Factura: two separate obligations
e-Factura means transmitting invoices into the national system, invoice by invoice, in near real time. SAF-T (D406) is a periodic, detailed report of the accounting data — accounts, journals, transactions.
The e-Factura data does not replace D406: most companies must handle both, which is where the extra workload at every deadline comes from.
Fines and corrections
Failing to file D406, or filing it late, is sanctioned with a fine between 1,000 and 5,000 lei depending on the taxpayer category, while incomplete or incorrect reporting carries a fine between 500 and 1,500 lei. From 2026 the grace periods have expired for all categories, so sanctions apply in full.
Mistakes are corrected through a rectifying declaration. Filed before the legal deadline of the next reporting period, the rectification is not sanctioned — an error caught in time is fixed without a fine. For the exact sanctions applicable to your company, check the official ANAF SAF-T page.
How BIWizz helps you with SAF-T
BIWizz gathers invoices, documents and bank movements into a single context, and Wizzy helps prepare the information for compliance workflows, including SAF-T / D406, with verifiable sources and human control before any filing.
For accountants who process many companies, the automatic classification of documents into accounts reduces the repetitive work that usually delays a correct D406.