SAF-T & e-Factura, in English
SAF-T (D406) and e-Factura for foreign-owned Romanian companies.
Run a foreign-owned Romanian entity and you face two ANAF regimes at once: RO e-Factura for the invoices, and SAF-T (D406) for the audit file behind them. We connect to ANAF once, capture every received supplier invoice from SPV, render the official ANAF PDF, and archive it to your own Google Drive — a clean, audit-faithful source to reconcile your D406 purchase side against.
- Both regimes apply to foreign-owned RO entities
- Every received invoice captured — the source for your D406 purchase side
- Official ANAF PDF, archived to your own Google Drive
Free to start · no card · sign up online, in English
Both obligations apply to you. A tool you can set up yourself, until now, did not.
Foreign-owned Romanian SRLs and non-resident VAT-registered businesses carry the same SAF-T and e-Factura duties as any local company — yet the field is split between VAT advisories and heavyweight enterprise SAF-T / EDI suites. eFacturaSPV is the lightweight alternative you can set up yourself: capture and archive your received invoices, in English, so the purchase side of your reporting is always complete.
Why this matters
Two ANAF regimes, one Romanian taxable person
Romania put both your invoices and your accounting into structured, government-readable files. Here is what that means for a foreign-owned RO entity in practice.
RO e-Factura — the invoice channel
Since 1 July 2024, RO e-Factura is the sole legal channel for B2B invoices between taxable persons established in Romania. You must both send and receive through SPV; recording a B2B invoice from a RO-established issuer outside the system carries a separate 15%-of-value penalty. This applies to a foreign-owned SRL exactly as it does to a local one.
SAF-T (D406) — the audit file
SAF-T is filed as the D406 declaration: a structured XML, based on the OECD standard, that mirrors your accounting — general ledger, customer and supplier invoices, payments and more. Large taxpayers were brought in from January 2022, medium from January 2023, and small taxpayers together with non-resident VAT-registered entities from January 2025.
60 days in SPV vs. 5 years to keep
ANAF keeps the received XML in SPV for roughly 60 days, then it is no longer downloadable — yet you must retain each invoice for 5 years and be able to produce it on audit. SPV is a transmission channel, not an archive, and the gap is yours to close.
Late or missing e-Factura transmission is fined by taxpayer category — 1,000–2,500 RON for small taxpayers, 2,500–5,000 RON for medium, and 5,000–10,000 RON for large — plus a separate 15% of invoice value for recording a B2B invoice from a RO-established issuer outside the system. Late or inaccurate SAF-T (D406) filings carry their own separate contravention fines. These figures reflect the regulatory state through mid-2026 and are general information, not legal advice.
How it works
Connect once. The rest happens on its own.
No logging into SPV, no token to keep plugged in, no manual per-invoice downloads.
Connect ANAF once
Authorize with your qualified certificate (USB token or cloud certificate) a single time. We use ANAF’s official OAuth 2.0 flow — after that, no token needs to stay plugged in.
We pull your received invoices
We check SPV automatically and download every supplier invoice as it arrives — for one Romanian entity or for all the CUIs your certificate is enrolled for.
Official PDF + your archive
We render ANAF’s official PDF from the UBL XML and archive it to your own Google Drive, sorted by month — the clean, audit-faithful source your accountant reconciles the D406 purchase side against. The legal XML original stays in your account too.
SAF-T, decoded
What the D406 actually reports
D406 is filed at the same cadence as your VAT return — monthly or quarterly — with the fixed-assets section reported once a year and the inventory section only when ANAF requests it. Each newly-obligated category gets a grace period for its first filings. Because it carries your supplier invoices line by line, the D406 purchase side has to match the invoices that actually reached you through e-Factura.
Romania e-invoicing in 2026Reconciliation
Your purchase side, complete and retained
The supplier invoices you report in D406 are the same invoices that arrive as UBL XML through e-Factura — and ANAF can line the two up, alongside the pre-filled RO e-TVA statement. If your received-invoice records are partial, or were pulled by hand and a few slipped past the 60-day window, month-end reconciliation and any audit response get painful fast. eFacturaSPV captures every received invoice automatically and files the official PDF by month in your own Google Drive — so the source behind your D406 purchase side is always there.
We don’t generate or file your D406 — your accountant or SAF-T software does that. We make sure the received invoices it relies on are all present, audit-faithful, and never lost.
About archivingWhy eFacturaSPV
A precise custodian for your received invoices
A handful of things broad invoicing and SAF-T suites treat as a side feature — and that we deliver properly, end to end.
Official ANAF PDF
You get the same official PDF ANAF generates from the invoice — the one a tax inspector sees, not a third-party re-render.
One USB tap, then unattended
The USB certificate is used once, at authorization. After that it runs on its own, with the connection renewed automatically.
One certificate → every company
A single authorization covers every CUI your certificate is enrolled for. Company switching, bulk import, team invites — built for accountants.
Archive to your own Drive
Folders by year and month in your own Google Drive. Your data stays yours, and the 5-year retention duty is covered.
FAQ
Frequently asked questions
Does SAF-T (D406) apply to a foreign-owned Romanian company?
Does eFacturaSPV generate or file my D406 / SAF-T file?
How does capturing received invoices help SAF-T and VAT reconciliation?
Do I have to read or speak Romanian to use this?
Can one certificate cover several Romanian companies?
How do I authorize without a Romanian USB token in hand?
How far back can you pull invoices, and where is my data stored?
Connect ANAF once. Your received invoices archive themselves.
Your first company is free, forever. No card, nothing to install, all in English — a clean source for your D406 and VAT reconciliation.
Free to start · official ANAF PDFs · your data stays in your own Google Drive