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ROMANIA D406 Informative Declaration

In 2020, Romania's Tax Authority, ANAF, launched its version of SAF-T (Standard Audit File for Tax), known as Informative Declaration D406. This format employs XML, a universally recognized machine-readable language, which has been internationally standardized for submitting electronic tax declarations and VAT reports in Romania.

From 2022 the utilization of SAF-T has been obligatory for large taxpayers, which have been categorized into several phases by the tax authority.

  • As of January 2022, the initial phase includes large taxpayers featured in ANAF’s list of significant taxpayers from 2017. 
  • As of July 2022, an additional 400 large enterprises were incorporated after the revision of the large taxpayer list in 2021.
  • Medium-sized taxpayers will be required to comply with the obligation starting from 2023, while small-sized companies and non-resident entities will be included in this requirement in 2025.

It is essential that companies report their related data to the responsible tax authority in Romania. Here is the reporting information:

  • SAF-T Monthly/Quarterly Report: The submission of the D406 statement to the Romanian Tax Authority is necessary on a monthly or quarterly basis, contingent upon the chosen bookkeeping approach (single or double entry).
  • SAF-T Annual Report (D406 Asset): The determination of the annual reporting schedule is aligned with the taxpayer’s financial year.
  • SAF-T On Request (D406 Stock): Upon request, a stock information report will be generated and submitted within a timeframe established by ANAF. This submission must occur no later than 30 days following the official request.

Understanding the technical prerequisites of Romania’s SAF-T D406 is crucial for any obligated taxpayer. And then, but the technical and submitting process can be challenging for taxpayers from time to time. Here is the general architecture in Romania:

  • Desired information is kept in the taxpayer’s accounting system and converted to an XML file following the SAF-T format.
  • The provided public validation software which, is named DUK Validator, checks the XML file’s structure and certain data relationships.
  • The DUK integrator shows all the errors and generates XML attached and PDF files when all the errors diminished. (diminished?… fixed?)
  • Only the submission method of D406 reports to the tax authority’s portal manually. 

How can SNI help you?

The SNI Romania SAF-T solution retrieves essential data from the customer's ERP system and transforms it into the specified XML format. Issued reports are then checked in our solution and then transmitted to the tax authority’s Virtual Private Space (SPV) within the stipulated time frame.