Across Europe, governments are accelerating their digital tax transformation, and Bulgaria is next in line to take a decisive step.
From 1 January 2026, Bulgaria will officially introduce the Standard Audit File for Tax (SAF-T), marking a new era of transparency, automation, and real-time insight for both businesses and the tax authority.
This move is more than a compliance obligation - it’s a statement of intent. By adopting SAF-T, Bulgaria joins the growing group of EU countries modernizing their tax ecosystems through structured data and digital reporting. The goal: to simplify audits, reduce manual work, and strengthen trust between taxpayers and authorities through data consistency and visibility.
Who’s first?
In 2026, the requirement will apply to large enterprises that meet specific financial thresholds. Over the next few years, the SAF-T framework will gradually expand to include medium, small, and micro-enterprises, bringing Bulgaria closer to a fully digital tax environment by 2030.
Why it matters
For businesses operating in or trading with Bulgaria, the shift to SAF-T will require system readiness, strong data governance, and cross-functional collaboration between tax, finance, and IT. It’s an opportunity to rethink how data flows across the enterprise - and to build a foundation for future tax automation and analytics.
Looking ahead
SAF-T is not the end goal. It’s a milestone on Bulgaria’s broader journey toward digital tax transformation - one that aligns with the OECD and EU’s vision for transparent, data-driven compliance.
The clock is ticking toward 1 January 2026.<
Now is the time to assess your readiness, align your systems, and turn compliance into an opportunity for digital growth.
How Can KGT Support You?
KGT has created an SAP-integrated SAF-T add-on solution for Bulgaria, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic SAF-T files in the legal format and controls before submission. When SAP DRC launched the Bulgarian SAF-T solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Bulgarian SAF-T services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
