SAF-T D406 (Romania)¶

The D406 informative declaration (Declarația informativă D406 - Fișierul Standard de Control Fiscal) is the Romanian version of the SAF-T. It is an XML file that contains the accounting data of a company (chart of accounts with balances, journal entries, invoices, payments and, depending on the variant, fixed assets or stock) and is filed with the ANAF.

The eYssen modules generate the file from the accounting data of Odoo, check it and prepare it for the upload to ANAF. They implement the ANAF schema version 2.4.9 and are aligned with the DUKIntegrator validator version J2.2.18 (February 2026).

Note

Odoo creates, checks and exports the file. It does not transmit it to ANAF: upload the exported file to the ANAF platform yourself, then record the submission in Odoo (see Mark as submitted).

Modules¶

Install the modules of the variants you need to file. The D406 module installs the declarations framework (ANAF declarations (base)) as a dependency.

Name	Technical name	Description
Romania - SAF-T D406 (Fișierul Standard de Control Fiscal)	`l10n_ro_d406`	The General variant (monthly or quarterly), including the simplified variant for non-resident companies, the ANAF nomenclatures and the mapping of accounts, taxes, partners and units.
Romania - SAF-T D406 Assets	`l10n_ro_d406_asset`	The yearly Assets variant. It is installed automatically when the D406 module and the Romanian fixed assets module are installed.
Romania - SAF-T D406 Inventory	`l10n_ro_d406_stock`	The Inventory variant, filed on request of ANAF. It is installed automatically when the D406 module and the Inventory valuation (`stock_account`) are installed.

If you create a declaration of a variant whose module is missing, Odoo refuses to generate it and tells you which module to install.

The D406 variants¶

All variants are the same document type in Odoo (Accounting ‣ Romania (ANAF) ‣ Declarations ‣ SAF-T D406). The D406 Type decides the period and the content of the file.

D406 Type	Period	Header comment	Content	Deadline
General (monthly / quarterly)	Month or quarter (the VAT period of the company)	`L` (monthly), `T` (quarterly)	General ledger accounts, customers, suppliers, tax table, units of measure, analysis types, products, general ledger entries, sales invoices, purchase invoices and payments.	Last day of the month following the period
General (monthly / quarterly) with Non-resident (simplified)	Month or quarter	`NL` (monthly), `NT` (quarterly)	Tax table, units of measure, products, sales invoices and purchase invoices only.	Last day of the month following the period
Assets (annual)	Year	`A`	General ledger accounts, fixed assets and asset transactions.	30 May of the following year
Inventory (on request)	Month, quarter, semester or year	`C`	General ledger accounts, tax table, units of measure, movement types, products, physical stock, owners and movements of goods.	None: set by the ANAF request

The sub-sections that the schema requires but that a variant does not report are written empty. A deadline that falls on a weekend or a public holiday is moved to the next working day.

Note

The General D406 can only be created for the period types Month and Quarter, the Assets D406 only for a Year. A declaration of the same type, period and version can exist only once per company.

Configuration¶

Prerequisites¶

Odoo only generates a D406 for a company that fulfils the following conditions:

the fiscal country of the company is Romania. Only these companies are listed in the declarations, and the other companies of a multi-company database are ignored (see Romanian and Hungarian companies);
the currency of the company is RON.

The validation also reports an error if:

the company has no valid tax identification number (CUI), with a correct control digit;
the declarant (last name, first name and position) is not filled in, either on the declaration or in the settings (see ANAF declarations (base)).

Company settings¶

Go to Accounting ‣ Configuration ‣ Settings. In the Romanian ANAF Declarations section, the SAF-T (D406) setting holds the company-level options:

Field	Description
SAF-T Tax Accounting Basis	The type of accounting and chart of accounts of the company, reported in the header of the file (`TaxAccountingBasis`). The default is `A` (commercial companies, OMFP 1802/2014). The other values are `I` (invoice accounting), `IFRS`, `BANK`, `INSURANCE`, `NORMA39`, `IFN`, `NORMA36`, `NORMA14`, `ONG`, `ONGE` and `BNR6`. The bundled ANAF chart used to map the accounts follows this choice for `A`, `IFRS`, `ONG` and `ONGE`.
SAF-T Reporting Period	Monthly or Quarterly. It is the period of the general D406 and it follows the VAT Period of the company (monthly if the VAT period is monthly, quarterly otherwise). You can change it.
Non-resident Registered for VAT	Tick it if the company is a non-resident registered for VAT in Romania. The general D406 is then the simplified variant (header comment `NL` or `NT`).
SAF-T Tax Entity	Optional reference of the company, division or branch (`TaxEntity`).
Report Accounts without Balance	Also reports the accounts that have no opening balance, no movement and no closing balance.
Report Analytic Distribution	On by default. Reports the analytic distribution of the journal items (the analysis types and the analysis lines of the entries).
Maximum Compressed File Size (MB)	500 by default, the limit of ANAF for one D406 form. A bigger declaration is split into several files (see Large files).

Map the accounting data to the SAF-T codes¶

The SAF-T file uses its own codes for accounts, taxes, partners and units. The modules deduce them from your data, and let you override each of them. Check the result before the first filing: the validation reports the data that could not be mapped.

Accounts

Open an account (Accounting ‣ Configuration ‣ Chart of Accounts) and go to its SAF-T (D406) tab. It shows the reported values and the overrides:

SAF-T Account ID: the number of the account in the file. If empty, the digits of the account code are used (4111.01 becomes 411101). It must be a non-zero integer.
ANAF Standard Account: the synthetic account of the ANAF chart. If empty, the longest synthetic account of the ANAF chart that starts the account number is used.
SAF-T Account Type: Activ (debit balance), Pasiv (credit balance) or Bifunctional (debit or credit). If empty, the bifunctional accounts of the chart (for example 121, 4428 and 473) are recognized by their number, the contra-asset accounts (28x, 29x, 39x, 49x, 59x) are Pasiv, and the other accounts follow the Odoo account type.

Taxes

On a tax, the SAF-T Tax Code field sets the code explicitly. If it is empty, Odoo uses, in this order: the default of the chart of accounts template, the Tax Mapping Rules of the form D406 and the Romanian Tax Codes of the tax with the SAF-T codes defined by rate. Historic 19%, 9% and 5% taxes are mapped as well. Invoice lines without a tax are reported with the tax type 000.

The rules and the tax codes are under Accounting ‣ Romania (ANAF) ‣ Configuration. The ANAF lists themselves (Tax Codes, Tax Types, Standard Accounts, Units of Measure and Code Lists) are in Accounting ‣ Romania (ANAF) ‣ Configuration ‣ SAF-T Nomenclatures.

Partners

On the Invoicing tab of a contact, the SAF-T Identifier field overrides the identifier of the customer or supplier. Otherwise Odoo builds it from the data of the commercial partner:

Prefix	Used for
`00`	Romanian company: `00` + CUI.
`01`	Company with an EU VAT number: `01` + the VAT number.
`02`	Company with a non-EU tax identifier: `02` + the identifier.
`03`	Individual with a CNP (personal numeric code): `03` + CNP.
`04`, `05`, `06`	Individuals without CNP and foreign companies without a VAT number: `04`, `05` or `06` + an internal code.
`080000000000000`	Unidentified retail customers (receivable lines without partner).

Units and products

On a unit of measure, SAF-T Unit of Measure selects the code of the ANAF nomenclature (UN/ECE recommendation 20/21). If empty, the code is deduced from the standard Odoo unit, or H87 (piece) otherwise. On the Accounting tab of a product, NC Code (SAF-T) holds the 8-digit Combined Nomenclature code. Fill it where the law requires it (imports and exports, intra-Community movements, reverse charge by NC code, excise goods); it is reported as 0 otherwise.

Journals

On the Advanced Settings tab of a journal, the SAF-T (D406) group has two fields: SAF-T Payment Mechanism (by default 10 for cash journals and 42 for bank journals) and Self-billing (SAF-T). Tick the latter on the purchase journal of self-billed invoices (autofacturi): the invoices of the journal are reported with the invoice type and the self-billing indicator 389.

Generate and validate a declaration¶

To create a declaration, go to Accounting ‣ Romania (ANAF) ‣ Declarations ‣ SAF-T D406 and click New. The list only shows companies whose fiscal country is Romania.

Select the D406 Type: General (monthly / quarterly), Assets (annual) or Inventory (on request). The Assets and Inventory types are only available if the matching module is installed.
Select the Period Type, the Year and the Period. The general variant is reported by month or quarter, the assets variant by year, and the inventory variant by month, quarter, semester or year.
Check the Tax Accounting Basis, the Header Comment and, for a non-resident, the Non-resident (simplified) box.
Click Generate. The declaration moves to Computed.
Click Validate. The declaration moves to Validated, or goes back to Computed if blocking errors are found.

Note

Generation is only possible if the company is Romanian (fiscal country) and its currency is the Romanian leu (RON). A company that is not in RON, or a Hungarian company, is refused.

Validate runs three checks in order:

The local checks on the accounting data (see the table below).
The XSD check against the SAF-T schema bundled with the module (version 2.4.9).
The DUKIntegrator check, run by the DUK validator service configured in ANAF declarations (base). If no service is configured, this check is skipped (the status is Not configured) and only the local and XSD checks apply. If the service cannot be reached, the status is Service unavailable and a warning is added.

The results are listed in the Validation tab, with the XSD Check and DUK Validation statuses. The Errors and Warnings smart buttons open the message list. Errors block the export; warnings do not.

Check	Severity	Meaning
`COMPANY_CUI`	Error	The tax identification number of the company is missing or its control digit is invalid.
`DECLARANT`	Error	The last name, first name or position of the declarant is missing.
`PARTNER_ID`	Error	A partner used in the period has no usable identifier, or its identifier is not valid.
`ACCOUNT_UNMAPPED`, `ACCOUNT_CODE`, `ACCOUNT_DUPLICATE`	Error	An account does not match any account of the ANAF chart, has no numeric SAF-T account ID, or the same ID is used by two accounts.
`TAX_UNMAPPED`	Error	A tax used in the period has no SAF-T tax code.
`TRIAL_BALANCE`, `GLE_BALANCE`	Error	The opening and closing balances, or the general ledger entries, do not balance.
`PARTNER_CITY`	Warning	The partner has no city; `-` is reported.
`PAYABLE_NO_PARTNER`	Warning	A journal item of a payable account has no partner: it is reported with the identifier of the company. (The items of receivable accounts without partner are reported as unidentified retail customers, without a message.)
`INVOICE_LINE_NO_TAX`	Warning	An invoice line has no tax.
`TAX_INACTIVE`	Warning	The SAF-T tax code of a tax used in the period is inactive in the ANAF nomenclature.
`PERIOD_OPEN`	Warning	The period has not ended yet.
`PERIOD_TYPE`	Warning	The period type differs from the one set on the company.
`UOM`	Error	A unit of measure is reported with a code that is not in the SAF-T nomenclature.

After a change in the accounting data or the mapping, click Regenerate, then Revalidate.

Export and submit the file¶

Once the declaration is Validated, click Export XML. The file is downloaded, and the declaration moves to Exported. Use Export XML Again to download it again.
Upload the file to ANAF, in the SPV (Spațiul Privat Virtual, the ANAF online portal).
Back in Odoo, click Mark as Submitted. The Submission Date is set to today if it is empty. Fill in the Submission Date and the Registration Number given by ANAF in the Validation tab.

Note

Odoo does not transmit the file to ANAF. Mark as Submitted only records that you did it.

The Files tab lists each file with its size and its XSD and DUK status, and lets you download it. If a DUK report was requested in the settings, the PDF is available there too. The file name is D406_<CUI>_<period>_v<version>.xml; for the assets and the inventory variants it starts with D406_A_ and D406_C_ respectively.

Mark as submitted, archive and correct¶

Mark as Submitted is only available on an exported declaration. To correct a declaration that was already exported or submitted, click Create Rectificative. The new declaration is a full new version of the same type and period, and it is generated and validated as usual. You cannot create a rectificative while a newer version is still in progress.

When the rectificative is marked as submitted, the older versions are archived. Use Archive to archive a declaration manually, and Reset to Draft to start over before submission.

Large files¶

The file is generated in a streamed way, so big companies can be exported. If the compressed file exceeds the size limit (500 MB by default), the sub-sections are distributed over several files. A sub-section is never split, and each file has the full header with its position in the sequence (_1of3, _2of3, …). A multi-file export is downloaded as a ZIP archive. If a single sub-section is bigger than the limit, an error is raised.

What each variant exports¶

General (l10n_ro_d406)

The header, the master files (general ledger accounts, customers, suppliers, tax table, units of measure, analysis types, products), the general ledger entries of the period with the tax information, the source documents (sales invoices, purchase invoices and payments), and the opening and closing balances.

Non-resident

If Non-resident (simplified) is ticked, the simplified file is generated. A non-resident can only file the general variant.

Assets (l10n_ro_d406_asset)

Reported once a year, by 30 May of the following year (moved to the next working day if needed). It lists the purchase-type fixed assets that are running or closed, whose date is on or before the end of the year, and that were not disposed of before the year. The valuation is always the accounting one. The classification code comes from the HG 2139/2004 catalog (see Fixed assets (Romania)). A warning (ASSET_CATALOG) is raised if the code is missing, and an error (ASSET_ACCOUNT) if the asset category has no asset account. The transactions are the acquisition (10, for the assets acquired in the year), the depreciation posted in the year (30) and the disposal.

On the asset form, the SAF-T (D406) tab has the Disposal Date (SAF-T), Disposal Type (SAF-T) and Disposal Proceeds (SAF-T) fields. The type and the proceeds appear once a disposal date is entered. The types are Sale (default), Scrapping, Inventory shortage, Granted free of charge and Other.

Inventory (l10n_ro_d406_stock)

Requested by ANAF; there is no fixed deadline. It lists the physical stock per warehouse and storable product (quantity, opening and closing value, stock account), the owners of third-party stock, and the movements of goods of the period from the done stock moves (purchase, production, sale, returns, consumption, internal, inventory adjustment, scrap and other). The document type is NIR, AVIZ or BON, and the document number is the NIR number if there is one. A warning (STOCK_ACCOUNT) is raised if the category of a product has no stock valuation account. See Inventory (Romania).

Known limitations¶

Payments: the settlement of invoices in other journals (for example a compensation made with a miscellaneous entry) is only reported in the general ledger.
Inventory: the quantity of each warehouse is valued at the average unit cost of the valuation of the whole company. Stock owned by third parties is listed under the owners, but is not valued in the physical stock.
Assets: the disposals come from the SAF-T fields of the asset, since the standard asset module has no disposal date. Revaluations and transfers are reported as 0.
A Hungarian company, or a company in another currency than RON, cannot generate the declaration.