Skip to main content

Bulgaria SAF-T 2026 Launch

National Revenue Agency Initiates Public Consultation for Phase Launch of Standard Audit File for Tax (SAF-T)

On May 9, the National Revenue Agency (NRA) of Bulgaria launched a public consultation regarding the five-year rollout of the Standard Audit File for Tax (SAF-T). This consultation addresses the structure, format, content, and submission methods for the monthly transaction reporting requirements.

Launch Timeline

  • January 2026: Large enterprises with a turnover exceeding BGN 300 million or tax obligations exceeding BGN 3.5 million.
  • January 2028: Mid-sized enterprises with a turnover greater than BGN 15 million or tax obligations exceeding BGN 1.5 million.
  • January 2030: All remaining taxpayers.

Bulgaria’s adoption of SAF-T aligns with the OECD-supported standard schema for the exchange of information between taxpayers and tax authorities, joining other countries that are implementing similar measures.

Reporting Requirements

The Bulgarian SAF-T framework mandates three types of reports:

1. Monthly Reports (due by the 14th of the following month):

  • General Ledger
  • Accounts Payable and Receivable
  • Sales and Purchase Invoices

2. Annual Reports (due by June 30 of the following year):

  • Fixed Assets

3. On-Demand Reports:

  • Inventory

A six-month grace period will be provided for the first submission, allowing businesses to adapt to the new requirements.

How Can KGT Support You?

 

The link provided allows you to download KGT's brochure, which offers a detailed explanation of the legal updates and information on how KGT can assist you in meeting these new requirements on time.

KGT is a SAP partner for PE services and 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

 

Country update for Bulgaria
15 May 2025
Stay informed about the latest indirect tax developments in Bulgaria, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Bulgaria.