SAF-T › D406 checks beyond ANAF
D406 trial balance does not balance (total debit ≠ total credit)
How it shows in our report
SAFT-ACC-02 · GeneralLedgerAccounts (closing) · debit 1210.00 ≠ credit 1200.00 · corect: 1210.00 (acum 1200.00)
What it means
The sum of debit balances in GeneralLedgerAccounts must equal the sum of credit balances, both opening and closing. If they differ, the reported trial balance is incomplete or wrong.
Why it matters
ANAF uses D406 for risk analysis and compares it with the VAT return (D300) and D394. Mismatches like this do not block filing, but can lead to compliance letters or requests for clarification.
Common causes
- Accounts missing from the export (e.g. accounts with a balance but no movement in the month).
- Two-sided (bifunctional) accounts reported on one side only.
- A closing balance edited by hand after export.
How to fix it
- Compare the totals with the trial balance in your accounting software for the same month.
- Make sure the export includes every account with a balance, not only those with movements.
- For bifunctional accounts report both balances.
Check your D406 file before filing it
We run ANAF's validator for your period plus the checks ANAF only does after filing: trial balance, balances, ledger totals, VAT, CUIs and IBANs. One free check per day.
Check a SAF-T fileOther D406 checks
- Closing balance differs from opening balance + movements in D406
- Account used in entries but not declared in GeneralLedgerAccounts
- Unbalanced journal entry in D406 (debit ≠ credit)
- Wrong NumberOfEntries, TotalDebit or TotalCredit in GeneralLedgerEntries
- Journal entry dated outside the reported period
- Customer or supplier used in entries but not declared in MasterFiles
- Customer / supplier balances do not add up to account 4111 / 401
- Invoice NetTotal differs from the sum of its lines
- Invoice GrossTotal differs from NetTotal + VAT
- VAT differs from base × rate in D406
- Wrong NumberOfEntries / TotalDebit / TotalCredit in SalesInvoices or PurchaseInvoices
- Invoice in SourceDocuments without a journal entry
- Unknown VAT tax code in D406
- VAT rate does not match the tax code
- VAT rate of 19%, 9% or 5% in D406 after 1 August 2025
- Tax code used on lines but missing from TaxTable
- RON amount differs from currency × rate (Amount ≠ CurrencyAmount × ExchangeRate)
- Period 13 or a month outside 1–12 in D406
- Quarterly D406 for a single month (HeaderComment T vs period)
- CUI with a wrong check digit in D406 (company or partner)
- IBAN with wrong check digits in D406