SAF-T › D406 checks beyond ANAF
RON amount differs from currency × rate (Amount ≠ CurrencyAmount × ExchangeRate)
How it shows in our report
SAFT-AMT-01 · Transaction VZ-1 line 2 · 200.00 × 4.9774 · corect: 995.48 (acum 1000.00)
What it means
In every amount with a currency (DebitAmount, CreditAmount, InvoiceLineAmount, TaxAmount), Amount in RON must be CurrencyAmount × ExchangeRate. ANAF's validator has this rule but did not flag it in our tests; we check every line.
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
- The rate exported rounded (4.98 instead of 4.9774).
- ExchangeRate not 1 on RON operations.
- The RON amount recomputed after revaluation while the rate stayed the original one.
How to fix it
- Export the exact rate used (up to 4 decimals); for RON, ExchangeRate 1 and CurrencyAmount = Amount.
Wrong
<CreditAmount><Amount>1000.00</Amount><CurrencyCode>EUR</CurrencyCode> <CurrencyAmount>200.00</CurrencyAmount><ExchangeRate>4.9774</ExchangeRate>
Correct
<CreditAmount><Amount>995.48</Amount><CurrencyCode>EUR</CurrencyCode> <CurrencyAmount>200.00</CurrencyAmount><ExchangeRate>4.9774</ExchangeRate>
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
- 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