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: monthly or quarterly. For monthly reporting, D406 is filed by the last day of the month following the reporting period; for quarterly reporting, by the end of the month following the quarter.
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.
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.