Azuvio
Operations Glossary
Azuvio
ANAF compliance glossary

ANAF fiscal compliance — SPV, e-Factura, SAF-T, explained term by term

Every fiscal term you need: SPV, e-Factura, e-Factura 2026, SAF-T D406, VAT register, e-Transport, D394, VAT return, credit note — with definitions, examples and software links.

What this cluster covers

Fiscal compliance in Romania is a whole chain of electronic obligations: SPV, e-Factura (CIUS-RO XML), SAF-T (D406), e-Transport (UIT code), VAT-register checks and the D394 / VAT-return filings. The terms below explain each concept with real examples.

Each definition shows how Azuvio turns compliance into a by-product of the operational process — not a monthly manual project.

12 terms in this cluster

SPV (Virtual Private Space) — ANAF's online portal where individuals and companies deal with the Romanian tax authority electronically: filings, e-invoicing, payments, notices.
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.
e-Factura 2026 — The 2026 stage of Romanian e-invoicing, now in force: full B2C and consolidated obligations for all taxpayers, with strict deadline enforcement.
SAF-T (D406 return) — A standardized XML file (Standard Audit File for Tax) filed to ANAF via the D406 return, containing the period's full accounting transactions.
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.
e-Transport ANAF (UIT code) — ANAF's goods-transport monitoring system; it issues the UIT code, mandatory before the goods leave.
Declarația Unică (Single Return) — The Romanian return (form 212) where individuals declare realized and estimated income and compute their income tax and social contributions.
D394 (informative return) — The Romanian informative return on domestic supplies and acquisitions between taxable persons, used by ANAF for anti-fraud cross-checks.
VAT return (D300) — The Romanian return (form 300) where VAT payers report output VAT, input VAT and the resulting VAT payable or refundable.
Credit note / storno invoice — A negative-value invoice that fully or partially cancels a wrongly issued invoice or a returned transaction.
Proforma vs tax invoice — A proforma is a quote/payment request with no accounting effect; a tax invoice creates VAT obligations and must be recorded.
CAEN code — The Romanian economic-activity classification code identifying a company's line of business.