SAF-T › D406 checks beyond ANAF

Customer or supplier used in entries but not declared in MasterFiles

How it shows in our report

SAFT-GL-06 · Transaction VZ-1 · SupplierID 0012345675

What it means

CustomerID / SupplierID on ledger lines must exist in MasterFiles/Customers or Suppliers. 0 is only allowed for "no partner".

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 new partner exported only on transactions.
• The ID written in another format on the line (without the 00 prefix).

How to fix it

1. Add the partner to MasterFiles with the same ID as on the line.

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 / 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

ANAF validator messages →