Full SAF-T 2026 — Preparing for Extended Reporting

Standard Audit File for Tax (SAF-T) represents the most comprehensive tax reporting digitalization project in Romania. Under OMFP no. 1783/2021 and subsequent updates, from January 1, 2026, SAF-T reporting becomes mandatory for ALL categories of taxpayers, including SMEs.

The Geseidl Accounting team has already assisted dozens of companies in the SAF-T implementation process. Here is what you need to know to be prepared.

SAF-T 2026 calendar — who reports and from when

SAF-T implementation has been gradual: large taxpayers have reported since 2022, medium-sized since 2023, and small taxpayers since 2025. In 2026, reporting extends to the complete format, which includes additional sections: stocks, fixed assets, and payments.

• Large taxpayers (turnover > EUR 50 million): full reporting from Q1 2026
• Medium taxpayers (turnover EUR 1-50 million): full reporting from Q2 2026
• Small and micro taxpayers: full reporting from Q3 2026
• Public institutions: SAF-T reporting from Q4 2026 (separate calendar)

What changes compared to 2025 — full extension

If until now you only reported the basic sections (general ledger, receivables, payables), from 2026 the SAF-T file also includes new sections requiring additional ERP data. This means your accounting software must be able to export stock data at the transaction level, not just balances.

• Stocks — detailed stock movements per transaction
• Fixed assets (Assets) — complete register with monthly depreciation
• Payments — all payments with reference to the source document
• Transport data — linkage to e-Transport where applicable

Software preparation — compatible ERPs and certifications

Not every accounting software generates correct SAF-T files. ANAF publishes an XSD schema the file must comply with. Before the first submission, test the generated file with the ANAF validator available at anaf.ro. Common validation errors include invalid tax codes, mismatched totals, and missing cross-references between sections.

Check with your ERP provider whether the current version supports the full 2026 SAF-T schema. The most popular ERP solutions in Romania (Saga, WinMentor, Nexus, SmartBill) have released or announced updated SAF-T modules.

Data verification — ensuring your file is correct

Data validation is the critical step before submission. A SAF-T file rejected by ANAF creates an obligation to resubmit within 5 days, and non-compliance can attract fines ranging from RON 1,000 to 5,000 per reporting period. Systematically check consistency across sections: the General Ledger total must match the breakdown in Receivables + Payables.

Action plan — 60 days before the first submission

1. Day 1-10: Check ERP version and request the SAF-T module update
2. Day 10-20: Generate a test SAF-T file and validate it against the ANAF XSD schema
3. Day 20-35: Correct data errors: tax codes, document references, classifications
4. Day 35-50: Test new sections (stocks, assets) and verify totals
5. Day 50-60: Generate the final file, validate, and submit via SPV

Need accounting and SAF-T reporting? The Geseidl Consulting Group team, CECCAR Prahova leader for 18 consecutive years, is ready to help. Discover our services or contact us for a free consultation.