Who files SAF-T in 2026?

All taxpayer categories — large, medium and small. In 2026 no category is left out of the D406 calendar.

What does the SAF-T D406 file contain?

Accounts, journals, issued and received invoices, payments, and on request/annually stock and assets — all in the XML structure ANAF requires, generated from your records.

How often is it filed?

Main sections monthly or quarterly depending on the fiscal period; stock and assets on request/annual. It usually aligns with the VAT return.

How do I prepare data for SAF-T?

Through monthly reconciliation of invoices and payments and chart-of-accounts mapping. Azuvio prepares clean data for the ERP that generates D406.

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ANAF · 8 min

SAF-T (D406) in 2026: all categories are now required to file

In 2026, SAF-T (D406) covers all taxpayer categories — large, medium and small — with no category left out of the calendar. The standard audit file becomes part of every company's fiscal routine.

This guide explains what D406 contains, how often it's filed and how to generate it from data you already have, without manual work.

What you need to know about D406 in 2026

All categories are now in scope
Large and medium taxpayers already file SAF-T; in 2026 small taxpayers are fully in the calendar too. There's no size-based exemption anymore — if you have tax obligations, you have D406.
What the SAF-T file contains
D406 reports, in a structured way, accounts, journals, issued and received invoices, payments, stock and — annually — assets. The source is your accounting and operational records, exported in the XML structure ANAF requires.
Filing frequency
The main sections are filed monthly or quarterly depending on the fiscal period, while stock and asset sections are on request/annual. Align D406 filing with the VAT return.
Generate D406 from clean data with Azuvio
Azuvio keeps issued/received invoices (from SPV) and payments reconciled and mapped to the chart of accounts, then prepares them for export/sync to the ERP that generates D406. Clean data = SAF-T with no corrections.

Bottom line

With all categories in scope in 2026, SAF-T is no longer a 'big company' problem. The key is data quality: if invoices and payments are reconciled month by month, D406 generates without drama.

Last updated: 2026-07-07

Frequently asked

Who files SAF-T in 2026?: All taxpayer categories — large, medium and small. In 2026 no category is left out of the D406 calendar.
What does the SAF-T D406 file contain?: Accounts, journals, issued and received invoices, payments, and on request/annually stock and assets — all in the XML structure ANAF requires, generated from your records.
How often is it filed?: Main sections monthly or quarterly depending on the fiscal period; stock and assets on request/annual. It usually aligns with the VAT return.
How do I prepare data for SAF-T?: Through monthly reconciliation of invoices and payments and chart-of-accounts mapping. Azuvio prepares clean data for the ERP that generates D406.

Related glossary terms

SAF-T (D406 return)
VAT return (D300)
D394 (informative return)