SAF-T D406 from Saga: how to submit reporting without ANAF (the Romanian tax authority) rejections
SAF-T is the reporting requirement that has challenged accountants throughout 2022-2024. Here is how an operational layer prepares the granular data Saga requires for a valid D406.
Mihai Istrati — CTO Azuvio · 2026-05-06 · 7 min · ERP & Integrations
SAF-T D406 — the reporting that leaves no room for error
From January 2025, all VAT-registered companies must submit SAF-T D406 monthly (or quarterly for micro-enterprises). Unlike D394, SAF-T requires transactional detail: every invoice line, every stock item, every account movement. Saga generates the XML, but only if the upstream data is complete.
Common failure points in SAF-T
ANAF (the Romanian tax authority) rejects the XML when the following are missing:
Unified product code — an SKU must have the same code across the invoice, reception note (NIR), and stock record
Standardised Units of Measure — «unit» vs «UNIT» vs «pcs» = error
Account code per line — every item must have the correct 707/704/3xx account mapping
Stock location — for companies with multiple warehouses, every movement requires a warehouse ID
VAT mentions — for reverse charge, exemptions, or special regimes
How Azuvio complements Saga
Azuvio runs operationally with the fiscal schema included from day one:
1. The PIM maintains the product code, standard UOM, default accounting code, and VAT rate
2. The WMS automatically assigns the Warehouse ID to every movement (reception, transfer, picking)
3. The OMS tags transactions with the correct VAT regime (intra-community, export, reverse charge)
4. The Export to Saga includes all granular fields required by SAF-T
The real benefit: no more 'cleaning' for the accountant
Before: the accountant received invoices with differing UOMs, missing accounts, and mixed warehouse data. They spent 2-3 days per month «cleaning» Saga data just to generate the SAF-T. Now: they run the export directly, and the XML is valid on the first attempt.
Typical Case
A distribution company with 3 warehouses and 1,200 SKUs reduced SAF-T preparation time from 20h/month to 90 minutes after implementing Azuvio as an operational layer over Saga. ANAF (the Romanian tax authority) rejections dropped from 4-6 per year to 0.
What remains for the accountant
Exactly what should: final fiscal validation and submission via the tax portal (SPV). The technical work (mappings, warehouse tracking, accounts) is automated. See also the SAF-T glossary and the Saga connector.
Conclusion
SAF-T is not an accounting problem — it is an operational data quality problem. Solve the source, and reporting becomes trivial.