Do micro-companies really have to file D406 in 2026?

Yes. All taxpayer categories are now on the SAF-T calendar; micro-companies are included, from the start deadline that applies to their classification.

How often is SAF-T filed?

By VAT period: monthly for monthly payers, quarterly for quarterly ones. There is also an annual assets report.

What happens if the file has mismatches?

SAF-T is structurally validated; mismatches between sections (e.g. amounts that don't tie to the accounts) cause rejection. That's why data must be correct at the source.

Can I generate D406 automatically?

Yes. Azuvio generates the XML from already-recorded operational and accounting data, validates it and prepares it for filing, with no manual re-entry.

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ANAF · 8 min

SAF-T D406 for micro-companies: 2026 deadlines and obligations

From 2026, SAF-T (the D406 return) is on the calendar for all taxpayer categories, including micro-companies. For many small firms, it's their first encounter with a large, strict XML file.

This guide explains who files, when, what the file contains, and how to generate it automatically so you never miss the deadline or key data by hand.

What you need to know about D406

Who files D406 in 2026
With all categories now on the calendar, micro-companies are also required to file SAF-T. The exact first-filing moment depends on classification; check the start deadline that applies to your company.
The filing calendar by VAT period
Frequency follows the VAT period: monthly for monthly VAT payers, quarterly for quarterly ones. The deadline aligns with the return date for that period.
What the SAF-T file contains
D406 is a standardized XML with master data (partners, products, chart of accounts), accounting entries, sales and purchase invoices, payments and — at the annual deadline — assets. The structure is strict: any mismatch between sections triggers rejection.
How to generate the XML automatically
Azuvio builds D406 from real operational data (invoices, receipts, payments reconciled to the chart of accounts), validates the structure and prepares it for filing. Nothing is re-entered by hand — the file is a by-product of already-recorded processes.

Bottom line

For micro-companies, SAF-T is only hard if you build it by hand. With correct data at the source and automatic generation, D406 becomes a simple filing, not a monthly project.

Last updated: 2026-07-07

Frequently asked

Do micro-companies really have to file D406 in 2026?: Yes. All taxpayer categories are now on the SAF-T calendar; micro-companies are included, from the start deadline that applies to their classification.
How often is SAF-T filed?: By VAT period: monthly for monthly payers, quarterly for quarterly ones. There is also an annual assets report.
What happens if the file has mismatches?: SAF-T is structurally validated; mismatches between sections (e.g. amounts that don't tie to the accounts) cause rejection. That's why data must be correct at the source.
Can I generate D406 automatically?: Yes. Azuvio generates the XML from already-recorded operational and accounting data, validates it and prepares it for filing, with no manual re-entry.

Related glossary terms

SAF-T (D406 return)
e-Factura (RO e-Invoice)
SPV (Virtual Private Space)