What the SAF-T D406 declaration is, in short.
The D406 declaration (SAF-T – Standard Audit File for Tax) is the filing obligation through which taxpayers periodically submit accounting and tax data to ANAF (the Romanian tax authority), in standardized XML format (accounting ledger, invoices, payments, fixed assets, inventory), so the tax authority can run automated cross-checks against other filings (e.g. D300, D394). It's the most detailed reporting ever required of companies in Romania: not a total, but the ledger, line by line.
What the file contains. The structure is fixed and validated by ANAF (XSD). Two sections are filed separately: fixed assets annually, inventory only on request.
| Section | What it covers |
|---|---|
| Header | general information about the file, the accounting software used, the company's identification data |
| Master Files | chart of accounts, partner registry (clients/suppliers), tax tables, units of measure, products/inventory records, fixed assets, owners |
| General Ledger Entries | the detailed accounting ledger, by analytic accounts, with all the period's accounting entries |
| Source Documents | sales invoices, purchase invoices, payment documents, stock movements, fixed asset transactions |
| Fixed Assets | a separate section, filed annually, together with the financial statements deadline |
| Inventory (stock) | a separate section, filed only on ANAF's request, within a maximum of 30 calendar days of the request |
Sources: ANAF · Senior Software
Who files and who doesn't.
All companies registered for tax purposes
Large taxpayers (since 2022), medium ones (since 2023, including credit institutions, non-bank financial institutions, and insurers regardless of size), small ones (since 1 January 2025), and non-residents registered for VAT purposes in Romania (since 2025, with a simplified structure).
People and entities without double-entry bookkeeping
Sole traders (PFA), individual and family businesses, individual medical practices, law and notary offices, homeowners' associations, religious organizations, NGOs with no economic activity, public institutions.
Not sure which category you fall into? The checker on the service page tells you in three clicks: D406 Checker
Sources: CabinetExpert.ro · Senior Software · avocatnet.ro
2026 deadlines, with dates moved.
The rule: the last day of the month following the reported period. Monthly for those with a monthly VAT period, quarterly for everyone else (including non-VAT payers). If the deadline falls on a weekend or public holiday, it shifts to the next working day. As of 2026 there's no more grace period for small businesses.
Deadline calculator
Choose the filing frequency and reporting period. Factor in weekends and 2026 public holidays.
| Reporting period | Legal deadline | Actual 2026 deadline |
|---|---|---|
| January 2026 (monthly) | 28 Feb | 2 March (28 Feb is a Saturday) |
| Q1 2026 (quarterly) | 30 Apr | 30 April |
| April 2026 (monthly) | 31 May | 2 June (Whit Monday + Children's Day) |
| September 2026 (monthly) | 31 Oct | 2 November (weekend) |
| October 2026 (monthly) | 30 Nov | 2 December (St. Andrew's Day + National Day) |
Sources: Fiscalitatea.ro · Deșteptarea.ro · Arhivix
Seven mistakes that fail validation. Check what you've verified.
Checklist before filing
The list comes from the errors accountants report most often, and from ANAF's free verification tools.
0 of 7 checked
That exact list is what our system checks automatically, against the SAGA ledger, before you generate the file: Automated accounting
Sources: contabilul.manager.ro · ANAF
What the delay costs.
The legal basis is art. 337¹ of Law 207/2015 (the Fiscal Procedure Code). No penalty applies if the file is corrected before the next filing deadline, or if the error has a cause not attributable to the taxpayer. Secondary sources differ slightly on incorrect filing; check the text of the law before relying on a figure.
Sources: CabinetExpert.ro · Fiscalitatea.ro
How D406 is generated in SAGA.
- 01Situations - Reports → Declaration 406 (SAF-T). You choose the reporting month, the filing type, the accounting type, and the VAT status.
- 02Data update. SAGA rebuilds the registers and the ledger for the period. This is where directly used top-level (grade I) synthetic accounts show up (for example 455 instead of 4551).
- 03Declaration generation. This produces the XML file; it's validated and signed via DUK Integrator, then filed in SPV.
There's no documented public API for SAGA C/PS/WEB. The official site only mentions specific predefined integrations (bank statements, e-commerce platforms, payment processors), not an open API for third-party developers. That's why our system reads the database directly (DBF or Firebird), without changing anything in it.
Source: contabilul.manager.ro · sagasoft.ro
Frequently asked questions
Who has to file SAF-T D406 in 2026?
All taxpayers registered as large, medium or small, plus non-residents with a Romanian VAT code. Sole traders (PFA, II, IF), medical/legal/notary practices, homeowners' associations, and public institutions don't file. Source: cabinetexpert.ro
What is the filing deadline for D406?
The last day of the month following the reported period: monthly for VAT payers on a monthly period, quarterly for everyone else. Deadlines shift to the next working day if they fall on a weekend or public holiday. Source: fiscalitatea.ro
What is the SAF-T (D406) declaration?
An internationally standardized XML file through which a company sends detailed accounting and tax data to ANAF monthly or quarterly, for automated cross-checks against other filings. Source: ANAF guide
What does the SAF-T file contain?
Header, Master Files (chart of accounts, partners, taxes, inventory, fixed assets), General Ledger Entries (the accounting journal), and Source Documents (invoices, payments, stock movements); fixed assets and inventory are reported separately. Source: seniorsoftware.ro
What's the fine for not filing D406?
Between 1,000 and 5,000 lei for late filing, under art. 337^1 of Law 207/2015; for incorrect or incomplete filing the fine is smaller (sources put it at 500-1,500 lei). Source: cabinetexpert.ro, fiscalitatea.ro
Is there still a grace period for small companies in 2026?
No. The grace period (6 months for monthly filers / 3 months for quarterly filers) only applied to those who entered the system in 2025; from 2026, any delay is subject to penalty from day one. Source: arhivix.com
How is D406 generated in SAGA?
From the Situații - Listări → Declarația 406 (SAF-T) menu: you select the month, click Actualizare date, then Generare declarație — the result is an XML validated and signed through DUK Integrator. Source: contabilul.manager.ro
How is D406 different from D394 or D300?
D300 (VAT return) and D394 (partner transactions) are summary tax filings submitted periodically; D406/SAF-T is far more detailed, containing the accounting ledger line by line, and ANAF (the Romanian tax authority) uses it for cross-checks against D300/D394. There's no official ANAF article that compares the three forms directly in one place — this comparison is a synthesis from the ANAF guide and sources on common errors.
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