SAF-T Romania — Implementation Guide for Companies 2024

What is SAF-T and the Romanian legal framework

SAF-T (Standard Audit File for Tax) is an international electronic tax reporting format adopted by ANAF (the Romanian tax authority) through Order no. 1783/2021. Its purpose is to standardize the accounting data submitted to authorities, enabling automated checks and reducing tax evasion. Romania adopted the OECD standard and adapted it to local legislation, including the Fiscal Code and Accounting Law no. 82/1991.

The SAF-T file effectively replaces several previous informative declarations, consolidating data into a single structured XML report. ANAF thus receives a complete picture of the taxpayer's activity: accounting records, invoices, payments, inventory, and fixed assets. Our accounting services include full assistance for SAF-T preparation and submission.

SAF-T rollout calendar 2024-2026 — who and when

SAF-T implementation is phased according to taxpayer category. Large taxpayers (defined per ANAF Order) were the first required, from January 2022. Medium taxpayers became obligated from January 2023, following the ANAF-published calendar.

• Large taxpayers — mandatory since January 2022
• Medium taxpayers — mandatory since January 2023
• Small taxpayers — mandatory from January 2025 (postponed from 2024)
• Sole traders (PFA) and micro-enterprises below thresholds — still under definition

If your company was recently reclassified by ANAF as a medium taxpayer, the SAF-T obligation applies immediately. Check the notifications in your Private Virtual Space (SPV) to confirm your category and specific deadlines.

SAF-T file structure — what data it contains

The Romanian SAF-T file contains several mandatory sections, each corresponding to an accounting register. The structure is defined in the XSD schema published by ANAF and includes: taxpayer identification data, chart of accounts, trial balance, accounting journals, and subsidiary ledgers (customers, suppliers, fixed assets, inventory).

• MasterFiles — chart of accounts, business partners, products
• GeneralLedgerEntries — all accounting entries for the reported period
• SourceDocuments — invoices issued and received, payments, inventory movements
• Assets — fixed asset register, depreciation, entries/disposals

The data must exactly match the company's accounting records. Any discrepancy between SAF-T and filed declarations (D300, D390, D394) will automatically trigger ANAF notifications.

How to prepare — software, processes, clean data

The first step is verifying your accounting software compatibility. Most Romanian accounting programs (Saga, WinMentor, SmartBill, Ciel) have SAF-T modules, but they must be updated to the latest version. If you use Excel or manual records, significant migration effort will be required.

1. Check if your accounting software generates valid SAF-T XML (test with the ANAF validator)
2. Clean your database: correct tax IDs, complete addresses, updated NACE codes
3. Reconcile the trial balance with previously filed declarations
4. Perform a test submission on the ANAF test environment (e-guvernare)
5. Establish a monthly internal verification and submission procedure

Our tax consulting services include a pre-SAF-T audit that identifies discrepancies in your records before the first mandatory submission.

Common mistakes in the first SAF-T reporting

The most frequent errors are invalid partner tax IDs, accounts that don't match the standard chart of accounts, and missing mandatory invoice details (quantity, unit of measure, product code). ANAF automatically rejects files with validation errors.

Another common mistake is late submission. Penalties under GO 30/2017 for failing to file SAF-T include fines between 1,000 and 5,000 RON. More seriously, ANAF may initiate a tax inspection if the file is missing or contains significant discrepancies.

Need SAF-T implementation assistance? 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.