SAF-T (Form D406) return: a legal obligation and a responsible approach

From 1 January 2025, all companies in Romania that keep double-entry accounting must submit the informative return D406 (SAF-T), monthly or quarterly, depending on their fiscal period. This covers limited liability companies (SRL), joint-stock companies (SA), limited partnerships (SCS, SCA) and similar. The exceptions include entities such as PFA (authorised natural persons), sole proprietorships (II), family businesses (IF), medical practices and other activities without double-entry accounting.

Format and content

The SAF-T schema covers, among other things: the accounting journal, receivables, payables, fixed assets and stocks. The file is submitted online through the Virtual Private Space (SPV) or the ANAF portal.

Deadlines and fines

• There is a grace period for the first reports in 2025: up to 6 months for monthly submissions and 3 months for quarterly ones.
• After that, the deadline is the last day of the month following the reporting period.

Fines: 1,000–5,000 RON for not submitting, 500–1,500 RON for wrong or incomplete submissions.

Antithesis: it is not just an ordinary return

The technical (automated) approach

Some platforms include automated generation and submission of SAF-T in their subscriptions, sometimes under the name “free”. They say they offer automatic checks and built-in ANAF notifications.

Limits of this approach:

• Automation does not replace specialised interpretation.
• Standard schemas can miss details that are specific to the company.
• There is no guarantee about the level of accounting expertise used for the check.

The eConta approach: responsibility and professionalism

• SAF-T as a mirror of the company

  The file shows the accounting activity in detail: transactions, fixed assets, stocks, receivables, payables and so on. Any discrepancy can raise alarm signals (“red flags”) in the ANAF system. It can lead to a tax inspection or to the company being placed in a risk category.

• Audit by senior accountants

  At eConta, the preparation and audit of SAF-T are done only by accountants with senior experience. They check the consistency, the correct classification and the match with the other returns and accounting registers.

• The limits of AI and robots

  Even the most advanced automated generation systems cannot interpret specific accounting nuances, complex classifications and the legal risks involved.

• Professional commitment

  For us, submitting SAF-T is not a simple formality. It is a major responsibility. We provide professional services, not automated options with a possible hidden risk.

Cost versus value

At eConta, the audit and submission of the SAF-T return cost 15 EUR/month, included in our complete package. Even with this added value, the total cost for small companies is about 20% lower than that of the main competitors, which often offer only “basic” services without a paid senior audit.

Conclusion

The SAF-T return is a complex and strategic tax tool, and it cannot be treated as a simple formality. At eConta, we audit it professionally, we check it manually and we do not rely on automated solutions. In this way we give our clients real tax certainty, optimised costs and senior expertise, and protect them from the risks of tax complications.

For details or access to the full SAF-T package, we are at your disposal with professionalism and responsibility.