ANAF tax returns generated from your ERP

D300, D394, D390 and D406 SAF-T — built automatically from the ledgers you keep in 4softerp, validated against the published ANAF rules and filed through SPV.

A late or incorrect return costs money and time: fines of RON 1,000 to 14,000 for a limited company, VAT put on hold and audits that drag on. The filing module builds D300 (monthly or quarterly VAT), D394 (domestic B2B supplies and acquisitions), D390 (VIES intra-EU operations) and D406 SAF-T (the detailed XML report) directly from your own accounting journals. Each return is checked against the officially published ANAF rule sets — 51 validations for D300 v3, 122 for SAF-T — before it is exported and filed through SPV. In a group, every company keeps its own set of returns inside the same platform.

D300 (VAT return) — monthly above EUR 100,000 turnover, quarterly below; ANAF validations run before export.
D394 (informative return) — domestic B2B supplies and acquisitions, reconciled automatically against D300.
D390 VIES — intra-EU operations, with the 25th-of-the-following-month deadline tracked for you.
D406 SAF-T (Standard Audit File for Tax) — the detailed XML file, generated monthly or quarterly to the OECD standard.
D710 — corrective returns, flagged automatically by the monthly journal reconciliation.
Built-in tax calendar — deadlines per return and per company, with alerts 7, 3 and 1 day ahead.
Automatic D300 against D394 reconciliation and supplier VAT status checks before you file.
Signable export and filing through ANAF SPV, either with your own certificate or under an electronic proxy.

The tax calendar tracked automatically

D300 VAT is due by the 25th of the following month, monthly or quarterly. D394 is due on the 25th as well, depending on regime. D390 VIES is due on the 25th of the following month, but only for months with intra-EU operations. D406 SAF-T is due on the last working day of the following month for medium taxpayers, and on the last day of the following quarter for large ones. 4softerp keeps the calendar per company and alerts you 7, 3 and 1 day before each deadline, so you generate and file with time to spare.

How validation works before you file

Before export, every return passes two layers of checks inside the ERP. The first is the officially published ANAF rule set — D300 v3 carries 51 validations, SAF-T v3.0.0 carries 122. The second is a set of rules of our own: D300 against D394 reconciliation, where lines that do not appear in both returns are flagged; supplier VAT status checks; and detection of contradictory data, such as VAT charged by an unregistered supplier, or a purchase with no invoice received. Errors surface in a control list before you finalise the return, so you correct them at source, in the document itself.

What to do if ANAF rejects a return

If a return is rejected, or you find an error later, you generate a corrective D710 for the affected period straight from the ERP. The monthly journal reconciliation flags the situations that need correcting on its own — a purchase invoice missed in an earlier month, for instance. Because the figures come from source documents inside 4softerp, recalculating after a correction is immediate: you fix the document, regenerate the return and file it again.

An SPV proxy so the monthly routine does not need your token

Filing goes through ANAF SPV. You can file with your own qualified digital certificate, or under an electronic SPV proxy — entirely online, active within 24 hours — so the monthly routine runs without reaching for your personal token every time. Sensitive operations, such as changing the registered tax address, still use your own signature. Every filing stays traceable in SPV, showing who filed what and when together with the ANAF reference number, and the 4softerp dashboard lists the same filings with their receipts.

Legal references

OPANAF nr. 1.253/2021 — Procedura de depunere electronică D300
OPANAF nr. 587/2016 — D394 (livrări/achiziții pe teritoriul național)
OPANAF nr. 705/2020 — D390 VIES (operațiuni intracomunitare)
OPANAF nr. 1.073/2022 — D406 SAF-T (Standard Audit File for Tax v3.0.0)
Legea nr. 207/2015 — Codul de procedură fiscală, art. 336 (sancțiuni întârziere)

Frequently asked questions

What is the fine for filing D300 late?

Under article 336(1)(d) of the Procedural Tax Code, the fine ranges from RON 1,000 to 5,000 for small legal entities and RON 5,000 to 14,000 for medium and large ones, plus interest of 0.02% per day on the VAT owed.

I missed a purchase invoice in last month's D300. What now?

You post the invoice in the correct month and generate a corrective D710 for that period, ideally before any tax audit. Filed voluntarily, a correction significantly reduces or removes the fine. 4softerp flags these situations through its monthly journal reconciliation.

How does D406 SAF-T work and who has to file it?

D406 is a detailed XML file covering every accounting transaction, structured to the OECD standard. It is mandatory for large taxpayers since 2022, medium ones since 2023 and small companies from 1 January 2025. With more than 200 fields per transaction, building it by hand is impractical, which is why 4softerp assembles it straight from the ledger.

Do I still file D394 if I had no transactions?

Yes. D394 must be filed even as a nil return for as long as the company is VAT-registered. The exception is a VAT exemption under article 310 of the Tax Code (turnover below RON 88,500), in which case D300 and D394 do not apply.

Can I see the returns I have already filed?

Yes. The Returns section lists every filing with the exact date and time, the ANAF reference number, the original XML or PDF file and the confirmation receipt. The archive is kept for ten years per the Tax Code, on each company.

How long between month-end close and filing?

You can generate the returns immediately after closing the month, because the figures come from the journals. The recommendation is to generate, validate and file at least 48 hours before the ANAF deadline on the 25th, so that a congested SPV on the final day never becomes your problem.

Related resources

Contabilitate financiară →Partidă dublă, balanță, închidere de lună — sursa datelor pentru declarații.Integrare SPV ANAF →Depunere prin SPV cu împuternicire electronică, fără să folosești de fiecare dată token-ul.Ghid: declarații fiscale ANAF →Ghid: SAF-T D406 →

Generate your ANAF returns straight from the ERP

A tax calendar, two layers of validation and a signable export for SPV — on every company in the group.

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