SAF-T › D406 checks beyond ANAF
Stock D406: closing stock does not follow from opening stock and movements
How it shows in our report
SAFT-STK-02 · PhysicalStock product P1 · 5 + 6 · corect: 11 (acum 9)
What it means
Per product: opening quantity + receipts − issues from MovementOfGoods = closing quantity in PhysicalStock. The direction comes from the MovementSubType code (10 purchase, 20 production, 40 sales return, 110 count surplus in; 30 sale, 50 purchase return, 70 consumption, 120 count shortage, 150–170 out). Negative closing stock is flagged too.
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
- Movements missing from the export (a warehouse or document type filtered out).
- Quantities in another unit without the conversion factor.
- Receipts posted after the sale (leftover negative stock).
How to fix it
- Compare with the stock card per product; use the correct quantity from the report.
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
- 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 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
- Annual D406: asset cost, accumulated depreciation and book value do not add up
- Annual D406: acquisition date after start-up or after the year end
- Annual D406: depreciation rate does not match the useful life
- Annual D406: asset transactions for unknown assets or a wrong transaction count
- Annual D406: asset on the wrong account or assets not adding up to the fixed-asset account
- Stock D406: stock value does not match quantity × unit price or the stock account balance
- Stock D406: product used in stock or movements but not declared in Products
- Stock D406: wrong MovementOfGoods totals or movements outside the period