When is D406 (SAF-T) due in 2026?
The D406 deadline is not the 25th, like most returns, but the last day of the following period. Those few days of difference are exactly why it gets missed.
Short answer
- On monthly filing, D406 is due by the last calendar day of the month following the reported one.
- On quarterly filing, the 2026 deadlines are 30 April, 31 July, 2 November 2026 and 1 February 2027.
- The D406 frequency follows the taxpayer's VAT tax period.
- The Assets section is reported annually, and the Inventory section only on express ANAF request, with at least 30 days allowed.
- Failure to file is fined 1,000–5,000 lei; an incorrect or incomplete filing 500–1,500 lei.
What the law says
- D406 is the informative return through which the standard audit file for tax (SAF-T) is submitted.
- The penalties are set out in art. 337^1 of the Fiscal Procedure Code.
- When a filing deadline falls on a non-working day, it moves to the next working day.
The 2026 deadlines
D406 — reported period and deadline
| Reported period | Filing deadline |
|---|---|
| Month (monthly filing) | Last calendar day of the following month |
| Q1 2026 | 30 April 2026 |
| Q2 2026 | 31 July 2026 |
| Q3 2026 | 2 November 2026 (31 October falls on a Saturday) |
| Q4 2026 | 1 February 2027 (31 January falls on a Sunday) |
Common mistakes
- Filing on the 25th by analogy with the VAT return, although the deadline is the last day of the following period.
- Treating the Assets section as part of the monthly filing, although it has its own annual deadline.
- Filing a file with validation errors and treating the obligation as met — an incorrect filing has its own penalty.
How 4conta helps
4conta builds the SAF-T file from the same ledger entries it uses for the trial balance and the annual accounts, and runs validation before filing, so a structural error does not become a penalised incorrect filing.
The deadline enters the filing calendar with the correct frequency, derived from the VAT tax period, together with the next-working-day rule.