The RO SAF-T declaration (declaration 406) contains four main sections, each of these sections presenting one or more subsections. SAFT sections and subsections may have different reporting periods:
-
some of the SAFT sections and subsections are reported periodically (monthly or quarterly, depending on the reporting period applicable to each taxpayer) -> see What are the deadlines for the SAFT declaration (declaration 406)
-
the SAF-T sections and subsections relating to fixed assets are reported annually
-
the SAF-T sections and subsections related to stocks are reported upon request
The structure of the SAF-T sections and subsections and the frequency of reporting on each section/subsection is as follows:
| Section | Sub-section | Reporting frequency |
| Header <Antet> | ||
| MasterFiles <Fisierele Master> | ||
| GeneralLedgerAccounts <Conturi Contabile Registru Jurnal> | Periodic (monthly / quarterly) | |
| Taxonomies <Taxonomii> | It is not reported | |
| Customers <Clienti> | Periodic (monthly / quarterly) | |
| Suppliers <Furnizori> | Periodic (monthly / quarterly) | |
| Tax Table <Tabela Taxe> | Periodic (monthly / quarterly) | |
| UOMTable <Tabela Unitatilor de Masura UOM> | Periodic (monthly / quarterly) | |
| AnalysisTypeTable <Tabela Tipuri Analiza> | Periodic (monthly / quarterly) | |
| MovementTypeTable <Tabela Tipuri Miscari> | On demand | |
| Products <Produse> | Periodic (monthly / quarterly) | |
| PhysicalStock <Stocuri> | On demand | |
| Owners <Proprietari> | On demand | |
| Assets <Active> | Anually | |
| GeneralLedgerEntries <Inregistrari Contabile -Registrul Jurnal> | Periodic (monthly / quarterly) | |
| SourceDocuments <Documente sursa> | ||
| Sales Invoices <Facturi de vânzare> | Periodic (monthly / quarterly) | |
| Purchase Invoices <Facturi de achizitie> | Periodic (monthly / quarterly) | |
| Payments <Plati> | Periodic (monthly / quarterly) | |
| Movement of Goods <Miscari de Bunuri> | On demand | |
| Asset Transactions <Tranzactii cu active> | Anually |
by