What does ANAF check in an e-Factura audit?

The correlation between SPV invoices, your records and returns: issued invoices not recorded, received invoices missing, unprocessed reversals and differences against e-TVA and SAF-T.

Which documents should I have ready?

The original invoice XMLs and SPV proofs, searchable by partner and period, plus returns and D406 correlated with them.

How do I reduce the risk of findings?

Through continuous reconciliation (SPV ↔ records ↔ payments) and correct archiving. Azuvio maintains these correlations continuously, not just before an audit.

Does SAF-T matter in an e-Factura audit?

Yes. D406 must correlate with SPV invoices and payments. Unexplained differences between them are a frequent trigger for checks.

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Preparing for an ANAF e

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ANAF · 7 min

How to prepare for an ANAF audit on e-Factura

With e-Factura, SAF-T and e-TVA, ANAF has near real-time access to your data. An audit increasingly means checking the correlation between what you reported and what's in the system.

This guide shows what gets checked, what to have ready and how to reduce the risk of findings.

How to prepare

Ensure SPV ↔ records correlation
The audit compares SPV invoices with your records and returns. Any issued invoice not recorded, received invoice missing or unprocessed reversal shows up as a difference. Continuous reconciliation is the best defence.
Have the full archive at hand
Prepare the original XMLs and SPV proofs, searchable by partner and period. A document that can't be retrieved is treated as missing.
Check SAF-T and the returns
Make sure D406 and VAT returns correlate with SPV invoices and payments. Unexplained differences are the main trigger for questions.
Keep everything aligned with Azuvio
Azuvio continuously reconciles invoices (SPV), payments and chart-of-accounts mapping, and prepares clean data for the ERP/SAF-T. You enter the audit with data already aligned, not scrambling for information at the last minute.

Bottom line

The best way to pass an e-Factura audit is not to treat it as an event but as the normal state of your data: reconciled, archived and correlated month by month.

Last updated: 2026-07-07

Frequently asked

What does ANAF check in an e-Factura audit?: The correlation between SPV invoices, your records and returns: issued invoices not recorded, received invoices missing, unprocessed reversals and differences against e-TVA and SAF-T.
Which documents should I have ready?: The original invoice XMLs and SPV proofs, searchable by partner and period, plus returns and D406 correlated with them.
How do I reduce the risk of findings?: Through continuous reconciliation (SPV ↔ records ↔ payments) and correct archiving. Azuvio maintains these correlations continuously, not just before an audit.
Does SAF-T matter in an e-Factura audit?: Yes. D406 must correlate with SPV invoices and payments. Unexplained differences between them are a frequent trigger for checks.