SAF-T (D406) and VAT Returns in Romania, Simplified

Romanian tax reporting now runs largely on structured data files. The two pillars are the SAF-T (D406) standard audit file and the periodic VAT returns, D300 and D390. Here is what each one is and how to stop dreading them.

SAF-T (D406)

SAF-T, submitted in Romania as the D406 declaration, is a standardized XML export of your accounting data: general ledger, customers, suppliers, invoices, payments, stocks and assets. ANAF uses it to audit more efficiently. Large taxpayers file monthly or quarterly, and the obligation has been extended to medium and small taxpayers.

D300, the VAT return

D300 is the periodic VAT return, where you declare collected and deductible VAT for the period and arrive at VAT payable or to be refunded.

D390, the recap statement

D390 is the recapitulative statement for intra-community transactions: supplies and acquisitions of goods and services with partners in other EU member states.

Getting the data right

All of these depend on clean, well-classified transaction data with correct VAT rates and valid vendor codes. That is exactly where receipt and invoice capture matters.

eDecont.ro extracts receipt and invoice data with AI, validates vendors against ANAF, classifies VAT (19, 9 and 5 percent), and generates SAF-T (D406) files and D300 and D390 data, plus Nota Contabila exports for your accountant. See how it works.