SeniorERP + SAF-T D406 — how to generate correctly and what to verify (2026)
Operational guide for SAF-T D406 in SeniorERP: configuration, validation, frequencies, frequent errors, and avoiding ANAF (the Romanian tax authority) penalties.
Mihai Istrati — CTO Azuvio · 2026-05-26 · 9 min · ERP & Integrations
Context
Mandatory SAF-T D406: large taxpayers since 2022, medium since 2023, small since 2025 (monthly from 2026 — check ANAF deadlines). SeniorERP generates the XML natively.
Generation Steps
1. Initial setup: Settings → SAF-T → mapping SeniorERP accounts → SAF-T, mapping VAT types → ANAF codes, units of measure → UN/ECE, countries → ISO 3166.
2. Monthly generation: Modules → SAF-T → select period → Master + GL + Source Documents → generate XML (30 min - 4h) → structural validation → export.
3. Upload to SPV (ANAF portal): login → D406 → upload XML → receipt confirmation.
Top 8 frequent errors
1. Accounts not configured in mapping.
2. Opening balances inconsistent with the previous month's closing.
3. Documents without a unique serial number.
4. Invalid partner Tax ID (CUI).
5. Inconsistent VAT code.
6. Incomplete addresses.
7. Transactions without a source document.
8. Unescaped special characters — ampersands in names must be encoded as XML entities.
Recommended monthly workflow
Day 1-3 after month closing: pre-validation with internal report
Day 5: draft generation, checking totals vs. trial balance
Day 8-10: final generation + SPV upload
ANAF Deadline: 25th day of the following month
ANAF Penalties
Non-reporting: 1,000-5,000 RON/month
Incomplete reporting: 500-2,500 RON/file
Recurrence: increased penalties + scheduled audit
SeniorERP limitations for SAF-T
1. Generation performance — 100k+ transactions/month = 4-8h.
2. Missing ANAF pre-validation — provides structural validation only, not against the latest official schema.
3. Audit trail for differences — re-generation does not automatically document differences.
Smart Layer for SAF-T
Azuvio Document Hub + Compliance:
Pre-validation against the weekly updated ANAF schema
Incremental generation for re-reporting
Versioned SAF-T audit trail per month
Real-time CFO status dashboard
Discord/email alerts 5 days before the deadline
Conclusion
SeniorERP covers SAF-T for classic mid-market needs. For high volumes or zero-penalty tolerance, a Smart Layer adds essential robustness.
See also «SeniorERP + e-Factura».