SAF-T D406 Romania: Mandatory Standard Audit File Tax Reporting

Romanian companies face new SAF-T D406 reporting obligations. Complete guide to Standard Audit File for Tax compliance requirements.

The introduction of mandatory SAF-T (Standard Audit File for Tax) filing through the D406 Statement creates enhanced transparency requirements for Romanian tax authorities. This standardized electronic format revolutionizes business reporting obligations.

SAF-T D406 Requirements

Data Elements Included:

• General ledger information in standardized format
• Customer and supplier master data
• Transaction-level details for all business activities
• Tax calculation breakdowns and audit trails

System Preparation Needs

• Accounting software upgrades for SAF-T compatibility
• Data validation processes to ensure accuracy
• Automated report generation capabilities
• Internal control procedures for data integrity

Implementation Strategy

Romanian companies should assess current systems and plan necessary upgrades. The standardized format enables more efficient tax audits while reducing administrative burden through automation.

Key Benefit: Streamlined audit processes and improved tax authority relationships through transparent reporting.