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OPANAF 1783/2021

D406 (SAF-T) return, ready in minutes.

Storno automatically pulls data from your invoices, payments, and stock, and builds the SAF-T file in line with OPANAF 1783/2021. Local validation before submission, so you never lose another hour on format errors.

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Storno SAF-T D406

What D406 SAF-T is

D406 is the informative return through which companies submit a SAF-T file (Standard Audit File for Tax) monthly or quarterly to ANAF. A unified XML format, defined by the OECD and adapted by ANAF through OPANAF 1783/2021, the file covers the full accounting data for the period.

Unlike the classic returns (D300, D394, D390), SAF-T is no longer an aggregated report — it is a granular extract: every transaction, every account, every partner. ANAF uses SAF-T for automatic checks, so format or logic errors block the submission on the spot.

Who files D406 in 2026

The SAF-T obligation is rolled out in stages, by taxpayer size.
Taxpayer categoryD406 obligation
Large taxpayersMandatory since 1 January 2022. Monthly filing, within 30 days of the end of the reporting month.
Medium taxpayersMandatory since 1 January 2023. Monthly or quarterly filing, depending on the VAT regime.
Small taxpayers and micro-enterprisesMandatory since 1 January 2025. Quarterly filing for those on monthly VAT; annual for the rest.
Non-residents with a VAT code in RomaniaMandatory since 1 January 2025 if they have a fixed establishment or a tax representative in Romania.
PFA and liberal professionsNot required so far. SAF-T applies only to legal entities.

What the SAF-T file contains

The standard structure required by ANAF, with four main areas.
Master Data
Chart of accounts, customers, suppliers, items, products, warehouses, taxes — all the reference dictionaries of the company.
Commercial transactions
Issued and received invoices, payments, receipts, accounting journals. Each with line, partner, amount, VAT and accounting account details.
Inventory (stock)
Stock movements for the period — inflows, outflows, transfers, adjustments. Required for companies that track inventory.
Fixed assets
List of fixed assets, depreciation, additions and disposals. Included in the annual return or for long periods.

How to generate D406 with Storno

From dashboard to validated file in 3 steps.
01

Pick the period

You select the month, quarter, or year you are filing for. Storno automatically extracts every invoice, payment, stock movement, and fixed asset entry for that period.

02

Local validation

Before submission, Storno validates the file against the official ANAF XML schema and warns you about any error — missing supplier CIF, unassigned accounting account, etc.

03

Filing and archiving

You download the signed .xml file and upload it to the ANAF portal, or submit it automatically if you have an active SPV token. The archive stays in Storno for 10 years.

Frequently asked questions about SAF-T D406

The most common questions we hear from companies on their first filing.

Let Storno build your D406 return.

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