The biggest challenge for taxpayers this year is D406 Statement and the generation of the Standard Audit File for Tax (SAF-T).
This highly complex report requires taxpayers to fill in over 200 fields with details about supplier and customer transactions, accounting records, invoices, payments, and tax information. Due to its complexity, a dedicated software solution is essential for accurate and timely reporting.
To better understand the challenges of SAF-T reporting and how companies can submit their data quickly and correctly, we spoke with Cristian Șalău, CFO of SOFTWARE IMAGINATION & VISION (SIMAVI).
What is SAF-T?
Cristian Șalău:
SAF-T (Standard Audit File for Tax) is an international standard for electronically transferring financial data from companies to national tax authorities (ANAF) or external auditors.
The goal of SAF-T is to streamline tax reporting and improve the monitoring of companies’ financial activities. Since January 1, 2022, Romania has implemented OECD SAF-T 2.0, requiring businesses to submit the D406/SAF-T statement electronically in XML format.
At SIMAVI, we provide a fully automated solution that ensures compliance with Romanian tax regulations. Since 2022, our large taxpayer clients have been generating and submitting their D406 declarations seamlessly using SVAP2025, the most advanced Romanian ERP.
Who is Required to Submit SAF-T?
Cristian Șalău:
According to ANAF’s guidelines:
- Large and medium taxpayers have been required to submit SAF-T since January 2022 and January 2023, respectively.
- Small taxpayers (as of December 31, 2021) must start SAF-T reporting from January 1, 2025.
Why is SAF-T Reporting So Complex?
Cristian Șalău:
Romania has implemented one of the most detailed SAF-T formats in the world. Businesses must report comprehensive financial data, including:
✅ Suppliers & customers
✅ Purchase & sales invoices
✅ Payments & receipts
✅ Goods movements & assets
✅ Product details & account balances
Additionally, SAF-T reports cannot be generated from standalone accounting software—an ERP system is required.
At SIMAVI, we have ensured that SVAP2025 can generate D406 reports automatically, eliminating manual errors and saving time.
Why Were ERP Systems Modified?
Cristian Șalău:
To comply with ANAF requirements, all ERP systems had to integrate official ANAF taxonomies instead of using their internal classifications. This required major upgrades to existing ERP software.
However, not all systems have been adapted! Some so-called ERP platforms lack direct links between accounting records and financial operations, making SAF-T generation impossible.
With nearly 30 years of ERP development expertise, SIMAVI has enhanced SVAP2025 to offer:
✅ Automated SAF-T reporting
✅ D406 declaration sections as separate tabs for easy review
✅ Detailed breakdowns of recorded transactions
✅ Advanced validation tools to detect discrepancies early
✅ Excel export for cross-checking with other reports
Beyond D406, SVAP2025 automatically generates all monthly and quarterly tax reports, including D300, D390, D394, D112, balance sheets, journals, and annexes.
E-Invoicing with RO e-Factura
What is RO e-Factura, and how does it impact businesses?
Cristian Șalău:
In 2022, ANAF launched RO e-Factura, a mandatory system for invoice transmission between businesses and the government (B2G) and, soon, between businesses (B2B).
📌 How does SVAP2025 support e-Factura?
We have added new e-invoicing features to SVAP2025, including:
✅ Automatic e-Factura generation
✅ Direct upload to ANAF’s portal with digital signature authentication
✅ Real-time invoice status tracking
✅ Automatic processing of received e-invoices
SVAP2025 – The Complete Digitalization Solution
Why should businesses choose SVAP2025?
Cristian Șalău:
SVAP2025 is a fully integrated business management solution, 100% adapted to Romanian business and regulatory requirements.
🚀 Proven success with implementations across large, medium, and small businesses, as well as public institutions.
📽️ See how SVAP2025 empowers CFOs: Watch the video here
