SAF-T D406 in WinMENTOR: what your accountant needs to know in 2025

SAF-T (Standard Audit File for Tax) — the D406 file — became mandatory in Romania in stages, and from 2025 it applies to small taxpayers too. If you use WinMENTOR, generating the file is built into the platform, but configuring it correctly takes care. Here is everything you need to know.

What SAF-T is and why it exists

SAF-T D406 is a standardised XML file through which you send ANAF a "digital copy" of your accounts: transactions, accounts, balances, VAT, customers, suppliers. The purpose is automated auditability of accounting data.

Mandate timeline:

• Large taxpayers: from 1 January 2022
• Medium taxpayers: from 1 January 2023
• Small taxpayers: from 1 January 2025

Filing frequency: monthly (for large and medium taxpayers), quarterly (for small ones, initially).

Deadline: the last working day of the month or quarter following the reporting period.

Structure of the D406 file

The SAF-T D406 file contains several sections:

| Section | Contents | | -------------------- | -------------------------------------------------------- | | MasterFiles | Chart of accounts, customers, suppliers, products, taxes | | GeneralLedgerEntries | All journal entries for the period | | SourceDocuments | Sales invoices, purchase invoices, payments, receipts |

WinMENTOR generates all of these sections automatically from the data in the system — provided the accounts are configured correctly.

Configuring WinMENTOR for SAF-T

Step 1: Chart of accounts with ANAF codes

ANAF uses a standard chart of accounts based on OMFP 1802/2014. If your chart of accounts contains custom accounts (for example 401.1, 401.2), you need to map them to the standard ANAF accounts.

In WinMENTOR: Accounting → Chart of accounts → SAF-T mappings

Pay particular attention to:

• VAT accounts (4423, 4424, 4426, 4427) — essential
• Customer accounts (411.x) and supplier accounts (401.x)
• Cash and bank accounts (5311, 5121)
• Payroll accounts (421, 423, 425, 426, 4281)

Step 2: Document types

Every document type in WinMENTOR (customer invoice, supplier invoice, receipt, payment order) must be mapped to a SAF-T document type:

• SI — Sales Invoice
• PI — Purchase Invoice
• RC — Receipt (receipt, till slip)
• PR — Payment (bank or cash payment)

In WinMENTOR: Administration → Document types → SAF-T mappings

Step 3: VAT tax codes

VAT rates (0%, 5%, 9%, 19%) and exemption categories must be mapped to SAF-T codes. WinMENTOR ships with a predefined list — check that your VAT rates are classified correctly.

Common codes:

• TVA19 → standard rate, 19%
• TVA9 → reduced rate, 9% (food, medicines, HoReCa)
• TVA5 → reduced rate, 5% (books, ANL housing, energy)
• SCUTIT → exempt operations without right of deduction

Step 4: Mandatory customer and supplier data

Every partner in SAF-T must have:

• A complete tax ID (with or without the RO prefix — check the documentation for your version)
• A full address including postcode
• Person type (individual or legal entity)

Run the partner validation report in WinMENTOR before generating the SAF-T file.

Generating the D406 file

Standard procedure

1. Close the accounting month — do not generate SAF-T before all documents for the period are posted
2. Go to Accounting → Reports → SAF-T D406
3. Select the period (month or quarter to report)
4. Select the file type: full or incremental
5. Click Generate file
6. WinMENTOR writes the XML file to the configured directory

Validation before filing

Before sending anything to ANAF, validate the file with DUKIntegrator (the official ANAF tool):

1. Download DUKIntegrator from the ANAF website
2. Select the generated D406 file
3. Check that there are no validation errors
4. Fix any errors in WinMENTOR and regenerate

Do not send an unvalidated file to ANAF. Once filed, the file cannot be corrected for that period without submitting a corrective return.

Filing in the ANAF SPV

1. Log in to the ANAF SPV with your digital certificate
2. Go to File returns → D406
3. Upload the validated XML file
4. Confirm the submission
5. Save the proof of filing (the registration number)

The most common SAF-T errors and how to fix them

"Account missing from the standard chart of accounts"

WinMENTOR used a custom account with no SAF-T counterpart. Add the mapping manually in the chart of accounts.

"Invalid partner tax ID"

The partner has an incomplete or incorrect tax ID. Update the customer or supplier record with the full tax ID.

"VAT value does not match the taxable base"

There is a rounding difference or an incorrect journal entry. Check the entries for the period on accounts 4426 and 4427.

"Document not linked to a journal entry"

A source document (invoice, receipt) did not generate its corresponding journal entry. Check whether the document was fully posted.

SAF-T D406 checklist

• [ ] Every custom account has a SAF-T mapping configured
• [ ] Every partner (customers and suppliers) has a tax ID and full address
• [ ] Document types are mapped to SAF-T categories
• [ ] VAT rates are classified correctly
• [ ] The accounting month is fully closed
• [ ] The file was validated with DUKIntegrator without errors
• [ ] Proof of filing from the SPV is saved

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Need help configuring SAF-T in WinMENTOR, or with your first filings? Get in touch — we provide dedicated support for the first three filings, including phone assistance on filing day.