SAF-T Romania: Electronic Tax Reporting Framework
SAF-T Romania is the official electronic reporting system for submitting standardized tax and accounting data to the Romanian tax authority (ANAF).
Mastering Complex Tax Data Extraction for Romanian SAF-T Compliance
Key Implementation Dates
Keep track of key dates and einvoicing mandates in Romania
Since January 2025, it is mandatory for all VAT-registered taxpayers in Romania—including small businesses and non-established entities—to submit their tax and accounting data through the SAF-T system.
Romanian's SAF-T Overview
Implementation
Mandatory for all remaining VAT-registered taxpayers in Romania as of January 1, 2025.
Tax Authority
ANAF – Agenția Națională de Administrare Fiscală (Romanian Tax Authority)
Format
XML file based on the OECD SAF-T v2.0 schema, adapted to Romanian requirements.
Digital Signature
The XML file must be attached to a digitally signed PDF form, which is submitted via the e-Guvernare platform (or through the ANAF portal). This ensures the file’s authenticity and legal validity
Archiving
10 Years
Other Romanian regulations
Is your SAP system ready for Romania’s mandatory SAF-T (D406) mass data reporting?
Frequently asked questions
What is SAF-T and what is its purpose in Romania?
SAF-T (Standard Audit File for Tax) is a standardized XML format used for submitting accounting and tax data electronically to the Romanian Tax Authority (ANAF). Its goal is to enhance tax transparency, simplify audits, and reduce tax evasion by enabling direct access to structured financial data.
Which companies are required to submit SAF-T in Romania and from when?
The SAF-T obligation in Romania was rolled out in phases. It has been mandatory for large taxpayers since January 2022 and for medium taxpayers since January 2023. Starting January 1, 2025, all remaining VAT-registered businesses, including small and non-established entities, are required to comply as well.
How must companies submit the SAF-T file to ANAF?
The SAF-T file must be generated in XML format according to Romania’s SAF-T schema and submitted via the e-Guvernare portal. The file must be attached to a PDF form that is digitally signed with a qualified electronic signature, ensuring both authenticity and legal compliance.
What data must be included in the SAF-T file in Romania?
The SAF-T file includes key financial and accounting data such as general ledger entries, details of issued and received invoices, fixed asset information, and records of accounts payable and receivable. This structured information enables ANAF to perform detailed digital audits more efficiently.
Are there penalties for non-compliance with SAF-T requirements?
Yes, companies that fail to submit SAF-T files correctly or on time may be subject to financial penalties. The severity of these fines depends on the company’s size and the nature of the non-compliance, so it’s critical to ensure full adherence to the reporting requirements.
What are the most common challenges businesses face with SAF-T Romania?
Many businesses struggle with data extraction from legacy systems, generating the correct XML structure, and ensuring accurate mapping of financial information. Partnering with specialized providers can help ensure the SAF-T file meets technical and regulatory requirements, avoiding errors and penalties.
SAF-T Romania: Electronic Tax Reporting Framework
The implementation of SAF-T (Standard Audit File for Tax) in Romania represents a fundamental shift in how the National Agency for Fiscal Administration (ANAF) conducts oversight. Under the D406 reporting obligation, businesses must provide comprehensive electronic records covering accounting entries, tax adjustments, and detailed asset and inventory modules. This means that ERP systems must be capable of mapping, validating, and extracting massive volumes of transactional data into a highly complex XML structure in a fully automated and secure way, ensuring that every data point aligns with the strict Romanian technical specifications.
At Code10, we support this process by combining SAP standard solutions with enhanced eCompliance capabilities delivered via our eCompliance Hub. Our approach focuses on maximizing SAP’s native functionality while extending it where necessary to meet specific compliance challenges. This allows for precise data extraction, thorough validation across multiple data domains, and the generation of audit-ready files, ensuring full compliance with Romanian SAF-T (D406) requirements in an efficient and reliable manner.
