On 26 August 2026, ANAF launched two free software applications designed to assist taxpayers in validating the data reported in the SAF‑T (Standard Audit File for Tax) D406 declaration against the VAT ledger (D300). The tools, available for download from the ANAF portal, automate the cross‑checking of invoice details, tax codes, and amounts between the SAF‑T XML file and the periodic VAT return. This initiative responds to persistent discrepancies identified during audits, where mismatches between SAF‑T and D300 triggered extensive verification procedures and penalties. The applications support both on‑premise and cloud‑based accounting systems and are compatible with the latest SAF‑T schema version 4.0 mandated by Order 3535/2025.
Key Takeaways
- Automated Reconciliation: The first application compares invoice‑level data (date, number, partner VAT ID, taxable base, VAT amount) between D406 and D300, flagging any variances for review before submission.
- Schema Validation: The second tool validates the XML structure against the official XSD, ensuring mandatory fields (e.g., transaction codes, currency codes) are correctly populated, reducing rejection rates.
- Voluntary Compliance Boost: ANAF encourages voluntary use ahead of the mandatory SAF‑T reporting deadline for large taxpayers (1 January 2027), promising reduced audit scope for entities with clean pre‑filing checks.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement