D406, Declarația informativă D406, is the Romanian information return through which companies send ANAF their Standard Audit File for Tax, an XML export of accounting and tax records. ANAF Order 1783/2021 sets its content and deadlines. Large taxpayers have filed it since 1 January 2022, medium taxpayers since 1 January 2023 and small taxpayers since 1 January 2025. Opening D406 files is planned in Klarbon.
What is in a D406 file?
| Section | Holds |
|---|---|
| Header | the company, the period, the type of return |
| Master files | general ledger accounts, customers, suppliers, tax table, products |
| General ledger entries | the accounting journals |
| Source documents | sales and purchase invoices, payments |
| Assets | fixed assets and their movements, filed yearly |
| Stock | stock movements, filed on request |
| Property | Value |
|---|---|
| Authority | ANAF, the National Agency for Fiscal Administration |
| Legal basis | Order 1783/2021, from 1 January 2022 |
| Syntax | XML against ANAF's SAF-T schema |
| Frequency | monthly or quarterly, following the VAT period |
| Checking | ANAF's DUKIntegrator validator |
Order 1783/2021 sets the sections and deadlines (ANAF, Order 1783/2021), and ANAF confirmed the 2025 start for small taxpayers with their grace periods (ANAF). The XSD, the explanatory spreadsheet, the validator and consistency tests are on ANAF's SAF-T page (ANAF).
D406 or RO e-Factura?
D406 reports accounting records after the period. RO e-Factura carries each invoice, in RO_CIUS, as it is issued. A company files both. The OECD design behind D406 is explained under Standard Audit File for Tax.
What does Klarbon do with D406?
Opening D406 files to show their records is planned, not available yet. Klarbon does not create or file D406 returns: they need accounting and inventory data beyond the invoice.
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Frequently asked questions
What is D406?
Declarația informativă D406 is the Romanian information return that carries the Standard Audit File for Tax, an XML export of accounting and tax records, to ANAF.
Who has to file D406?
Large taxpayers since 1 January 2022, medium taxpayers since 1 January 2023, and small taxpayers since 1 January 2025, each with a grace period for the first returns.
How often is D406 filed?
Monthly or quarterly, following the company's VAT period, by the last day of the following month. Companies not registered for VAT file quarterly. The assets section is due with the annual financial statements, and the stock section only when ANAF asks, within at least 30 days.
How do I check a D406 file before filing?
ANAF publishes the XSD, an explanatory spreadsheet and the DUKIntegrator validator, which checks the XML and produces the PDF return to sign and file.