Features

• SAF-T (Standard Audit File for Tax) — wizard l10n.ro.anaf.d406 generates <nsSAFT:AuditFile> under namespace mfp:anaf:dgti:d406:declaratie:v1, validated against Ro_SAFT_Schema_v249_2025.xsd.
• Three filing variants — toggle include_stocks / include_assets on the wizard to switch between (1) the monthly / quarterly transactional declaration, (2) the annual stock report and (3) the annual fixed-assets report. The selected variant drives the l10n_ro_saft_required_sections option used by the underlying l10n_ro_saft engine.
• Rectificative filings — the rectificative flag sets the l10n_ro_rectificative option, marking the file as a corrective submission.
• Partner SAF-T codes precomputed — res.partner.l10n_ro_saft_code is a stored compute that builds the 2-digit ANAF code (00 Romanian company with valid CUI, 03 Romanian taxpayer without CUI, 04 unidentified RO, 01 EU with VIES-valid VAT, 02 other foreign with VAT, 05/06 EU/foreign without VAT, 08 unknown) followed by the resolved VAT identifier. A SQL-only pre-init hook seeds the field on install to avoid hour-long computes on large partner bases.
• Manual SAF-T code refresh — the Recompute Ro SAFT Code server action (added to the partner list) re-runs the Python compute for picked partners.
• Tax entity classification — res.company.l10n_ro_tax_entity (Company / Division / Branch) drives the SAF-T Header block; configured under Settings → Accounting → Romanian Localization.
• General-ledger driven — build_file() calls account.general.ledger.report.handler with a custom-range option; the QWeb template emits all SAF-T tables (Header, MasterFiles, GeneralLedgerEntries, SourceDocuments, optional Assets / Inventory).
• Streaming-friendly XML rewriting — to support files up to hundreds of megabytes the wizard rewrites the namespace prefix with a single regex pass over the rendered string instead of reparsing with lxml (which previously took 100+ seconds on a 47 MB output and scaled poorly).
• Error surfacing — actionable errors from the SAF-T engine are shown via the account.report.file.download.error.wizard so the accountant can fix the source data before resubmitting.
• Bank account override — the saft_report.xml patches the standard l10n_ro_saft company header template so every IBAN / account number is emitted, addressing ANAF's requirement that the full list of company bank accounts be reported.

Configuration

1. Prerequisites

Complete the setup described in the l10n_ro_declaration and l10n_ro_saft base modules shipped with this one:

• Romanian VAT/CUI on the company.
• The CAEN code on the company record.
• The chart of accounts must be the OMF 1802/2014 PCG RO (l10n_ro_account_enterprise).
• All bank accounts of the company configured under Accounting → Configuration → Bank Accounts.
• The fiscal-position mappings and the standard VAT tax tags configured.

2. Tax entity

Set the company's SAF-T tax entity at Settings → Accounting → Romanian Localization → Romania - Company tax entity:

This drives the SAF-T Header.TaxAccountingBasis block.

3. Partner SAF-T codes

The 2-digit SAF-T partner code is computed automatically from country, VAT number, VIES validity and is_company. On module installation a SQL pre-init hook (hooks.py) seeds l10n_ro_saft_code on every partner so the first install completes in seconds even on databases with hundreds of thousands of partners.

To refresh codes manually after data corrections:

1. Select the partners in the Contacts list.
2. Use the Action → Recompute Ro SAFT Code server action.

4. SAF-T sections expected for your file

The wizard supports three variants:

• Declaration (monthly / quarterly) — chart of accounts, partner master data, products, journal entries, invoices, payments.
• Stocks (annual) — inventory balance per warehouse and location.
• Assets (annual) — fixed-assets register with depreciation schedules.

Make sure the corresponding Odoo records (stock valuations, fixed assets) are complete for the period if you intend to file Stocks or Assets.

5. Wizard location

Open the wizard at Accounting → Reports → Romania → D406 Declaration.

After configuration, generate the declaration as described in USAGE.md.

How it works

Open Accounting → Reports → Romania → D406 Declaration.

Steps

1. Header fields

   • Declaration / Version — defaults to D406 / Versiunea 1.
   • Date From / Date To — set the period:
     • one calendar month for monthly filers,
     • one quarter for quarterly filers,
     • the full fiscal year for the annual Stocks / Assets files.
   • Signature — pick the ANAF signature configured for the declarant.
   • Bank Account — the company bank account printed in the file.

2. Variant flags

   • Rectificative — tick to mark the file as a corrective submission (sets l10n_ro_rectificative on the SAF-T options).
   • Include Stocks — tick to generate the annual stocks file. The wizard then emits only the inventory sections.
   • Include Assets — tick to generate the annual fixed-assets file. The wizard emits only the assets sections.

   Leave both off to produce the regular monthly / quarterly transactional declaration.

3. Get Report — builds the XML. Internally the wizard:

   • Opens the general-ledger report with a custom date range covering the wizard period.
   • Computes the SAF-T required-sections list based on the variant flags (monthly / stocks / assets).
   • Calls _l10n_ro_saft_prepare_report_values() and renders the l10n_ro_declaration_D406.saft_template QWeb template with the prepared values.
   • Post-processes the rendered string with a regex pass that prepends the nsSAFT: prefix to every element tag and rewrites the root <AuditFile> to add xmlns:nsSAFT, xmlns:xsi and xsi:schemaLocation pointing at Ro_SAFT_Schema_v249_2025.xsd.
   • Prepends the <?xml version="1.0" encoding="UTF-8"?> declaration and attaches the file to the wizard for download.

4. Handling errors — if the SAF-T engine reports actionable errors (missing partner data, unbalanced moves, undistributed earnings, …) the wizard opens the standard account.report.file.download.error.wizard listing them next to the partial file. Fix the underlying records and regenerate.

5. Validate with DUKIntegrator — D406 is large (hundreds of MB on year-end Assets files); run the validator with sufficient memory.

6. Sign with the digital signature (Sectigo / certSIGN / other token).

7. Upload to ANAF at the Depunere declarații portal under D406.

Generated XML — main sections

The output is a single <nsSAFT:AuditFile> containing:

• Header — taxpayer identification, software identification, tax accounting basis, currency, period start/end, declaration variant (monthly / quarterly / annual / corrective).
• MasterFiles — chart of accounts (with PCG RO codes), customers and suppliers (each carrying l10n_ro_saft_code), tax table, UoM table, products, owners, analysis types — depending on variant.
• GeneralLedgerEntries — every journal entry posted in the period (monthly / quarterly variant only).
• SourceDocuments — sales invoices, purchase invoices, payments, movement of goods (monthly / quarterly variant only).
• Assets — fixed-assets register with acquisitions, disposals, depreciation by period (annual Assets variant only).
• Inventory — stock balance by warehouse, location, product (annual Stocks variant only).

File-size notes

Real D406 files range from a few MB for small taxpayers up to several hundred MB for medium-sized companies and several GB for large ones. The XML post-processing uses a regex over the rendered string instead of lxml.etree.fromstring to keep memory and time linear in the output size.

Versions

19.0.2.1.16 (2026-05-24)

• Changelog tracking starts at this release.