Clarvision + SAF-T D406 — Stress-Free Monthly Workflow (2026)
SAF-T D406 is mandatory for large and medium enterprises. Clarvision monthly workflow: data validation, XML generation, filing, and verification. Accounting checklist included.
Bogdan Minoiu — Founder Azuvio · 2026-06-02 · 9 min · Compliance & ANAF
SAF-T D406 Context
SAF-T = Standard Audit File for Tax. D406 is the format required by ANAF (the Romanian tax authority) on a monthly or quarterly basis. Clarvision generates it natively, but the monthly workflow involves critical steps.
Recommended Monthly Workflow
Day 25 of the current month: Partial closing + pre-validation.
Day 1-3 of the following month: Finalising previous month entries.
Day 5-7: Data validation for SAF-T (checking chart of accounts integrity and master data).
Day 10-15: D406 XML generation and XSD schema validation.
Day 20-25: Submission via the SPV (the tax authority's private virtual space).
Critical Validations Before Generation
Complete chart of accounts mapped to the ANAF standard plan
Partner master data (VAT ID, name, address) must be complete
Product master data (code, name, standard Unit of Measure) must be complete
All invoices for the month recorded and balanced
Reconciled inventory (book value = physical count)
Common Errors
1. Partner without VAT ID — add a mandatory validator at the partner creation stage.
2. Items without standard UoM — use UCUM exclusively.
3. Accounts not mapped to the ANAF plan — check mapping for every new account.
4. Transactions without source documents — every journal entry must reference a document.
5. Unbalanced stocks — monthly inventory counts are mandatory.
Automation with Azuvio Smart Layer
For high-volume companies, the Smart Layer adds:
Daily automated pre-validation dashboard
Error alerts before month-end closing
Automated inventory reconciliation
Complete audit trail for manual adjustments
See «Clarvision + e-Factura».