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Infor LN (Baan) and SAF

Infor LN (Baan) and SAF-T D406: Automating D300/D394 Reconciliation, 2026 ROI

SAF-T D406 requires reconciliation with D300 (VAT) and D394 (purchases/sales). Learn how Infor LN (Baan) generates SAF-T and how the SAF-T Reconciler cuts processing time from 40h/month to 3h/month.

Bogdan Minoiu — Founder Azuvio · 2026-12-15 · 10 min · Compliance ANAF

The Context of SAF-T D406 in Romania

SAF-T D406 (Standard Audit File for Tax) is the mandatory monthly declaration for all large companies (since 2022) and mid-market entities (phased in 2023-2026). It contains detailed data on:

Chart of Accounts (Section 1)

Customers + Suppliers (Section 2)

Inventory + Items (Section 3)

Fixed Assets (Section 4)

General Ledger Transactions (Section 5)

Sales Invoices (Section 6)

Purchase Invoices (Section 7)

Stock Movements (Section 8)

How Infor LN (Baan) Generates SAF-T D406

Infor LN (Baan) provides a SAF-T module via an add-on that:

1. Extracts data from GL, AR, AP, and Inventory modules

2. Maps the Chart of Accounts → RAS (Romanian Accounting Standards) taxonomy required by ANAF (the Romanian tax authority)

3. Generates the XML file according to the D406 schema

4. Performs XSD validation

5. Submits the file to the ANAF SPV (Virtual Private Space)

The Real Challenge: D406-D300-D394 Reconciliation

ANAF performs automated cross-checks between:

D406 (SAF-T) — the single source of truth

D300 (Monthly VAT return) — total collected / deductible VAT

D394 (Domestic sales / purchases) — transaction list

If these three do not match → audit red flag. Companies currently allocate 40-60h/month of a Chief Accountant's time for manual reconciliation:

Exact match between SAF-T Section 6 (Sales) and D300 Collected VAT

Exact match between SAF-T Section 7 (Purchases) and D300 Deductible VAT

Match between SAF-T Section 5 (Transactions) and D394 sales/purchases

Match between SAF-T Section 8 (Inventory) and end-of-period stock balance

Why Native Infor LN (Baan) Doesn't Solve This

Infor LN (Baan) generates each declaration separately, but does not perform cross-checks between them. The native module:

Generates D406 ✓

Generates D300 ✓

Generates D394 ✓

Does not reconcile them against each other ✗

Azuvio SAF-T Reconciler

The SAF-T Reconciler runs before the ANAF submission as a cross-check layer:

VAT ID Validator via official registries (checks active / dissolved / inactive status)

RAS Taxonomy Mapper (Infor LN (Baan) Chart of Accounts → ANAF codes)

Cross-check D406 ↔ D300 (VAT per rate)

Cross-check D406 ↔ D394 (domestic sales/purchases)

Stock-document linkage (stock movements ↔ receiving notes/shipping notices/invoices)

Payment-invoice matching (collections/payments ↔ invoices)

Real-time Discrepancy Dashboard + suggested auto-fixes

ROI of SAF-T Reconciler for Infor LN (Baan)

For a company with 2,500 invoices/month:

Time before: 40-60h/month manual reconciliation

Time after Reconciler: 3-5h/month for review + approval

Savings: 35-55h/month = €17k-26k/year

Audit risk: decreases dramatically (zero red flags)

Reconciler cost: ~€12k-24k/year subscription

Year 1 ROI: 1.5x - 2.5x + reduced compliance risk

Verdict

Infor LN (Baan) generates the SAF-T file. The Azuvio SAF-T Reconciler automates the cross-checks that the tax authority performs automatically — eliminating audit red flags and 40+ hours/month of manual work.