SAF-T › D406 checks beyond ANAF

Invoice NetTotal differs from the sum of its lines

How it shows in our report

SAFT-INV-01 · SalesInvoices/Invoice FCT-1 · corect: 1000.00 (acum 1100.00)

What it means

In SalesInvoices / PurchaseInvoices, NetTotal in InvoiceDocumentTotals must be the sum of InvoiceLineAmount (signed by DebitCreditIndicator).

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

• A document-level discount not exported as a line.
• Shipping or packaging lines missing.

How to fix it

1. Export the discount as its own line; NetTotal = sum of lines.

Other D406 checks

• D406 trial balance does not balance (total debit ≠ total credit)
• 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 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

ANAF validator messages →