SAF-T in Romania (D406)
SAF-T (Standard Audit File for Tax) is a standardised XML file with accounting and tax data, reported to ANAF as declaration D406. It was phased in from 2022 for large taxpayers, 2023 for medium taxpayers and 2025 for small taxpayers. The main file is reported monthly or quarterly, with separate reports for assets and, on request, inventory.
The file draws on general ledger, customers, suppliers, invoices, payments, products and tax codes. Most of the effort lies in mapping SAP data correctly and keeping master data clean.
RO e-Factura
RO e-Factura is the national electronic invoicing system run by ANAF. Invoices are sent in a structured XML format (RO_CIUS, based on the European EN 16931 standard) and validated by the system.
- B2G and high-risk B2B goods: mandatory since 2022.
- B2B: reporting from January 2024 and full clearance from July 2024.
- B2C: mandatory from January 2025 for Romanian-established taxpayers, with a deadline of five working days from issuing the invoice.
Incoming supplier invoices are also received through the system, so the process covers both sides.
How SAP handles it: SAP Document and Reporting Compliance
SAP Document and Reporting Compliance (DRC) is SAP's solution for electronic documents and statutory reporting. In SAP S/4HANA it generates SAF-T files and e-invoices, sends them, tracks their status and shows errors in one cockpit. For RO e-Factura, it connects to ANAF through services on SAP Business Technology Platform (SAP BTP).
On SAP ECC, solutions exist through SAP notes and add-ons, but the effort and long-term support differ. If an S/4HANA migration is planned, it is worth aligning the two projects.
Implementation steps
- Check your SAP release, notes and support package level, and the SAP BTP prerequisites.
- Set up the SAP BTP services, connectivity and certificates for communication with ANAF.
- Configure the SAP DRC scenarios and map master data and tax codes.
- Test end to end with ANAF's test environment and your finance team.
- Go live, monitor submissions and rejections, and support the first reporting cycles.
Common pitfalls
- Incomplete master data: missing tax IDs, addresses or product codes cause rejections.
- Tax codes not mapped to the SAF-T nomenclature.
- Certificates and connections that expire without anyone noticing.
- Background jobs that fail silently, so documents are not sent on time.
Monitoring the jobs and interfaces that carry e-reporting is a simple way to catch problems before deadlines.
Frequently asked questions
Who must report SAF-T in Romania?
Romanian taxpayers in the categories defined by ANAF, phased in from 2022 for large taxpayers, 2023 for medium taxpayers and 2025 for small taxpayers.
Is RO e-Factura mandatory for B2C invoices?
Yes. Since January 2025, Romanian-established taxpayers must also report B2C invoices through RO e-Factura, within five working days of issuing them.
Do we need SAP BTP for e-Factura?
With SAP Document and Reporting Compliance on S/4HANA, the connection to ANAF uses SAP BTP services. We set them up as part of the project.
Written by the SAP Basis team at Farrenio. Dates and rules reflect publicly available information on 2026-11-13; check SAP's and ANAF's current terms before making decisions.