Romania SAF-T Project
Standard Audit File for Tax is a method of exporting accurate tax accounting data in a format that is easily readable by tax agencies.
As part of a methodology that also enhances efficiency and productivity in computer-assisted auditing, SAF-T has been designed to offer auditors access to data in an easily readable format allowing them to perform substantive testing of system controls and data using proprietary audit software.
In this manner, Romania SAF-T is developed under the idea of “Strengthening the capacity of the National Agency for Fiscal Administration to support modernization initiatives” named SIPOCA code 604.
Check our other post for details about Romania’s SAF-T legal requirements→
This project aims to strengthen the capacity of the National Agency for Fiscal Administration, to support modernization initiatives, including the development of electronic public services that optimize business-oriented decision-making processes, as well as the establishment of an international standard audit file for all economic parties.
It allows for the testing of accounting transactions at the line level. Through the use of SAF-T, errors can be identified more efficiently in the initial stages of an audit so auditors can plan their resources more efficiently. By planning resources effectively, businesses have the assurance that audit resources will be directed towards areas with possible errors.
Digitization and the use of standards in collaboration between tax administrations and taxpayers increase mutual trust by ensuring high levels of transparency and predictability.
As a result, SAF-T is expected to contribute to ensuring equity in the conduct of economic activities in addition to enhancing voluntary compliance by reducing the effort of both parties in allocating human and material resources.
SAP Solution for Romania SAF-T
If you are using SAP ERP as your accounting software check this entry → for a solution to Romania SAF-T in SAP ECC and S/4HANA
Romania SAF-T Files
Recently ANAF published the below documents for the project. As stated under the aim of transparency decision, the following documents and information were published in order to comply with the submission of Information Declarations D406 and D406T:
- SAF-T VALIDATOR MODULE (Soft-J) “kit_duk_SAFT_09082021.zip” – executable code compiled for verification of Romania SAF-T files in XML format, by taxpayers and/or application developers.
- SAF-T VALIDATOR test files – 14 test files, with usage examples, covering all types of valid records with VAT codes, WHT and general business chart of accounts. They must be treated as completed, unitary models, and do not explicitly target any category of taxpayers;
- Scheme version 4.1.1
- XSD schema for SoftJ version 2.3
- Electronic form D406T
Romania SAF-T Fields
Romania XML structure defines the below fields from high-level.
The table below shows the sections and their obligations in XML.
| Nr. | Section | Sub-sections | Obligatory |
| 1 | Header | Yes | |
| 2 | MasterFiles | Yes | |
| GeneralLedgerAccounts | Yes | ||
| Taxonomies | No | ||
| Customers | Yes | ||
| Suppliers | Yes | ||
| Tax Table | Yes | ||
| UOMTable | Yes | ||
| AnalysisTypeTable | Yes | ||
| MovementTypeTable | Yes | ||
| Products | Yes | ||
| PhysicalStock | No | ||
| Owners | Yes | ||
| Assets | Yes | ||
| 3 | GeneralLedgerEntries | Yes | |
| 4 | SourceDocuments | Yes | |
| Sales Invoices | Yes | ||
| Purchase Invoices | Yes | ||
| Payments | Yes | ||
| Movement of Goods | Yes | ||
| Asset Transactions | No |
Frequently Asked Questions
ANAF has compiled a Frequently Asked Questions document about the format. You can check the file at https://static.anaf.ro/static/10/Anaf/Informatii_R/SAFT_intrebari_frecv_raspunsuri_v1_1_071021.pdf
Feel free to get in touch with us for any queries.
