SAF-T in 2026: micro-companies file it too

Romania phased the standard audit file in by taxpayer size: large in 2022, medium in 2023, small from 1 January 2025. From 2026 no category is left out — the D406 return is filed by every legal entity, whatever its turnover or tax regime. Including 1% micro-companies, non-VAT payers and companies registered last month.

1. Who files: everyone

There is no exemption threshold. Profit-tax and micro companies, VAT payers and non-payers, newly registered companies from their first reporting period, and dormant companies — see the nil filing below.

2. How often: your VAT period decides

Monthly VAT period means monthly SAF-T. Quarterly, half-yearly, yearly — and non-VAT payers — file quarterly. For most small companies that is four filings a year, not twelve.

3. The deadline moves

The legal deadline is the last calendar day of the month after the reported period. The part people miss: if that day falls on a weekend or a public holiday, the deadline moves to the next working day. For the 2026 periods that changes five of them — April is due on 2 June, not 31 May, because 31 May is a Sunday and 1 June is a holiday.

4. The grace period is already spent

Grace exists in the order, but it belongs to your first obligation, not to the year: 6, 5, 4, 3 and 2 months for the first five monthly filings, 3 months for the first quarterly one. Small taxpayers have been obliged since 1 January 2025, so theirs ran out during 2025. In 2026 a company already reporting has no margin left.

And a detail that changes the maths: grace only covers a valid filing inside it. If the file goes through but the receipt comes back with errors, the filing does not count.

5. Not everything is monthly

The current part (journals, invoices, payments, partners) goes at every deadline. The Assets section goes once a year, with the financial statements, and has no grace period. The Stock section only on an ANAF request, with at least 30 days to comply.

6. Dormant company: the nil filing

"We had no invoices" is not a reason to skip it. You send a file with the header and the mandatory structures and no transaction lines.