What is the D406 return?

D406 is the informative return used to file the SAF-T file to ANAF — a standardized XML with the period's full accounting transactions.

Who must file SAF-T in 2026?

All categories are now in scope: large taxpayers for several years, medium taxpayers since 2025 and small taxpayers since 2026.

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Category: Financiar · Acronym: SAF-T

SAF-T (D406 return)

Quick answer: A standardized XML file (Standard Audit File for Tax) filed to ANAF via the D406 return, containing the period's full accounting transactions.

Key takeaways

Large taxpayers — for several years already.
Medium taxpayers — mandatory since 2025.
Small taxpayers — mandatory since 2026 (all categories are now in scope).
Frequency: monthly or quarterly per VAT period; stock and assets have separate deadlines.

What SAF-T / D406 is

SAF-T (Standard Audit File for Tax) is an internationally standardized XML file containing a period's accounting transactions in detail: issued and received invoices, payments, stock movements, accounts and assets. In Romania it is filed via the D406 return.

Who files and when

Large taxpayers — for several years already.

Medium taxpayers — mandatory since 2025.

Small taxpayers — mandatory since 2026 (all categories are now in scope).

Frequency: monthly or quarterly per VAT period; stock and assets have separate deadlines.

How Azuvio helps

Azuvio generates the SAF-T D406 file automatically from operational data with account and partner mapping, and cross-checks it against journals and e-Factura — flagging inconsistencies before filing.

Frequently asked

What is the D406 return?: D406 is the informative return used to file the SAF-T file to ANAF — a standardized XML with the period's full accounting transactions.
Who must file SAF-T in 2026?: All categories are now in scope: large taxpayers for several years, medium taxpayers since 2025 and small taxpayers since 2026.

Where Azuvio fits

Related terms

e-Factura (RO e-Invoice) — Romania's national e-invoicing system: invoices as XML (UBL 2.1 / CIUS-RO) sent and validated through the ANAF SPV portal, mandatory B2B and B2C.
SPV (Virtual Private Space) — ANAF's online portal where individuals and companies deal with the Romanian tax authority electronically: filings, e-invoicing, payments, notices.
VAT register (VAT number check) — ANAF's public registers to check whether a partner is VAT-registered, on cash-VAT, or fiscally inactive, searchable by tax ID.

Last updated: 2026-07-06