D406 information return — SAF-T

The page prepares monthly or quarterly SAF-T reporting, annual asset reporting and on-request inventory reporting separately. Keep the XML files, errors to resolve and Fluxe check results for each component.

Information tracked on the page

In Frequency, choose Monthly, Quarterly, Annual · assets or On request · inventory. Check each component's interval before preparing the file.

For periodic reporting, select the D406 file and check the generated XML with DUKIntegrator for the reported year and month. The D406T test file is separate and does not replace the tax return.

Annual · assets uses the fixed asset register, acquisitions, depreciation and disposals reconciled with posted entries. Check the filing receipts for the year's periodic reports separately.

On request · inventory uses the interval requested by ANAF and covers inventory and goods movements supported by the company's records. Compare quantities, weighted average cost, inventory locations and account balances.

The error report shows what to correct before continuing with submission.

History retains the results of checks in Fluxe, while ANAF's acknowledgment provides evidence of processing after submission.

D406/SAF-T applies to persons and categories specified by OPANAF 1783/2021; do not assume every PFA or Fluxe user has the obligation.

Periodic reporting is monthly or quarterly according to the VAT period; businesses not VAT-registered and those with half-yearly/yearly VAT periods report quarterly. The deadline is the last day of the following month. The Assets component is reported annually by the financial statement deadline, and Stock on ANAF request within the specified deadline, at least 30 calendar days from the request.

Supporting documents

• The confirmed tax and accounting profile, tax ID and period details.
• The chart of accounts and opening balances, and customer, supplier, item, tax and measurement unit catalogs.
• Posted accounting entries, invoices, payments, stock documents and links between them.
• The fixed asset register for Assets; detailed stock records and the ANAF request for Stock.
• The trial balance, control reports, previous SAF-T returns and submission receipts.

Completing and checking data

1. Confirm the obligation, regime and period in Tax profile. Choose periodic reporting, Assets or Stock according to the actual obligation; do not assume generating periodic reporting also covers special components.
   • Tax profile and registered obligations
   • Open this return’s form
2. Check Chart of accounts and partner and item identification. Complete codes and classifications based on actual records without invented codes to remove errors.
   • Chart of accounts
   • Customers
   • Suppliers
   • ware
3. Validate documents, check sources and posted entries, then reconcile the trial balance. If a source has unconfirmed VAT or partner details, correct the source before generation.
   • Document validation
   • source
   • Trial balance
4. For Assets, check fixed assets, acquisitions, depreciation and disposals. For Stock, check warehouses, quantities, movements and requested period. Do not include only closing balances when reporting requires movements.
   • Fixed assets
   • Stock situation
5. În centrul D406, alege în Periodicitate Lunar, Trimestrial, Anual · active sau La cerere · stocuri. Pentru active selectează un exercițiu calendaristic complet încheiat; pentru stocuri, intervalul exact solicitat de ANAF. Verifică raportul de erori până la sursă. După reconciliere, blochează sau închide perioadele contabile din interval înainte de a genera Raportare D406, apoi descarcă versiunea exactă.
   • Open this return’s form
6. Validate the XML in current DUKIntegrator/Soft J D406 and prepare the required official package. D406T is for testing only. Submit the tax return, track its receipt and keep identification of every submitted component/part.
   • Open this return’s form

For each required component, keep the checked official file, validation report and submission receipt. An upload number alone does not confirm acceptance; keep reconciliation with the trial balance and source records.

Completing and checking the form in Fluxe

1. Close and reconcile the trial balance, journals, partners, documents, taxes and balances for the period.
2. Check the obligation and required type — periodic, assets or inventory — before generation.
3. For Annual · assets, select a completed calendar financial year, from 1 January to 31 December. For On request · inventory, enter the exact interval requested, with no future dates.
4. Correct the documents or entries identified in the error report. For D406 Reporting, all accounting periods within the interval must be locked or closed following reconciliation.

Validation and filing

1. Download DUKIntegrator from ANAF and validate the XML with the version applicable to the reporting year and month. Prepare the file for submission only after resolving the errors.
2. Sign and submit the file through the ANAF service used for D406.
3. Download the acknowledgment and check the processing status; the upload number alone does not confirm acceptance.
4. Archive the XML, submitted file, DUKIntegrator report, acknowledgment and explanations of differences.

What to check before submission

Generation is available to legal entities with confirmed double-entry bookkeeping and reconciled sources for the selected component. Annual asset reporting accepts a fully completed calendar financial year; for a non-calendar financial year or a transaction the checks do not cover, complete the report in software suitable for the circumstances. A periodic XML file does not automatically include the annual assets or on-request inventory components.

Legal basis and verification date

OPANAF No. 1.783/2021 on SAF-T information, format, procedure and deadlines, with technical updates published by ANAF.

Legislative reference: 10 September 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.

Official sources

• Official ANAF page for D406 and the validation software
• Official ANAF SAF-T portal
• Official ANAF guide for D406
• OPANAF 1783/2021 — SAF-T obligation and deadlines for Periodic, Assets and Stock components
• ANAF — D406 deadline in 2026
• ANAF — current SAF-T documentation and tools

Related resources

• Accounting
• Preparing and submitting returns to ANAF
• D300 VAT return

Practical example

Prepare the periodic component for a month and find an item or partner with incomplete identification. Correct the source and recheck data and totals before generating. Validate the file using the official tool and follow the acknowledgement; an existing SAF-T file does not prove compliance or acceptance.

Frequently asked questions and solutions

Un cont, partener sau articol nu este recunoscut

Correct the catalog and classification indicated in the report, check identifiers and rebuild reporting. Do not change a historical identifier just to hide an incorrect link.

Totals do not match the trial balance or invoices

Check the period, opening balances, posted entries, omitted documents and duplicates. Reconcile by source and category before regenerating the file.

• source
• Trial balance

Ai generat D406 periodic, dar ai nevoie de active sau stocuri

Revino la Periodicitate și selectează separat Anual · active ori La cerere · stocuri. Pentru active verifică registrul, amortizarea, achizițiile și scoaterile; pentru stocuri verifică gestiunile, cantitățile, costul mediu ponderat și notele postate. Păstrează fișierul și dovada depunerii pentru fiecare componentă datorată.

• Open this return’s form

The file is rejected or reporting is incomplete

Read the error in the official report/receipt, correct its cause and apply ANAF resubmission or amendment rules. Rebuild the full file for corrected reporting rather than submitting only wrong rows. Also check required Assets/Stock components; an accepted periodic file does not prove they were filed.