D300, D394, D390 and D406 SAF-T — computed from your books, validated by a CECCAR accountant and submitted via ANAF SPV ahead of the deadline.
Late or wrong tax filings cost money and time: penalties between RON 1,000 and 14,000 for SRLs, VAT collection holds and prolonged audits. 4conta automates D300 (monthly/quarterly VAT), D394 (domestic B2B), D390 (VIES intra-EU) and D406 SAF-T (detailed XML). Data is pulled directly from your journals, validated against ANAF rule sets (51 validations for D300 v3, 122 for SAF-T), and submitted via ANAF SPV with a digital signature — without you lifting a finger.
D300 VAT — by the 25th of the next month (monthly or quarterly). D394 — also on the 25th. D390 VIES — by the 25th of the next month (only when intra-EU operations occurred). D406 SAF-T — last working day of the next month for medium taxpayers, last day of the next quarter for large taxpayers. 4conta sends 7, 3 and 1-day reminders before each deadline and submits 48h ahead to avoid ANAF SPV congestion.
Each return goes through two validation layers. First: official ANAF rule sets (D300 v3 has 51 validations, SAF-T v3.0.0 has 122). Second: our own rules — reconciliation D300 vs D394 (mismatches flagged), supplier CUI check via ANAF PlatitorTva v9, detection of contradictory data (VAT charged by an unregistered supplier, purchases with no matching invoice). Errors are resolved by the dedicated accountant before you’re even pinged.
Any return rejected by ANAF is corrected via D710 or re-submission, free of charge and without your input. If a 4conta process error causes a fine (not data you provided wrong), we cover it. Documented SPV outages are contested automatically on your behalf with timestamp evidence.
To file in your name we need a signed SPV proxy — 100% electronic, 24h to activate. You stop using your personal token for routine monthly filings. For sensitive operations (D406 SAF-T, fiscal seat changes) you can reactivate your signature any time. Every submission is traceable in your SPV: who, when, what, with the ANAF reference number.
Per Procedural Tax Code art. 336, fines range from RON 1,000–5,000 for small entities and RON 5,000–14,000 for medium and large. Plus daily interest of 0.02% on owed VAT.
File a D710 rectification for that month before any ANAF audit or notice. Voluntary rectifications carry reduced or zero fines. 4conta detects these via monthly journal reconciliation.
D406 is a detailed XML with all accounting transactions, structured per the OECD standard. Mandatory for: large taxpayers from 2022, medium from 2023, small from January 1, 2025. Over 200 fields per transaction — manual generation is impractical; 4conta builds it automatically from your books.
Yes. D394 must be filed even with zero (null return) as long as you’re VAT-registered. Exception: if exempt under art. 310 of the Tax Code (turnover under RON 88,500), D300/D394 are not required.
Yes. In the 4conta dashboard, under “Filings”, you see every submission with: exact date and time, ANAF reference number, original XML/PDF file, confirmation receipt. Archive kept 10 years per the Tax Code.
Month-end close in the first 15 working days. Returns generated, validated and submitted on days 16–23 — always at least 48h before the ANAF deadline (25th). That ensures filings are in even if SPV is down on the last day.
Auto-alerts, two-layer validation, corrections included. No missed deadline in the past 4 years.