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Bulgaria Opens SAF-T Consultation Ahead of 2026 Tax Reform

Alper Aladag

May 22, 2025

Bulgaria Opens SAF-T Public Consultation Ahead of 2026 Rollout 



Bulgaria’s National Revenue Agency (NRA) launched a public consultation regarding the upcoming rollout of the Standard Audit File for Tax (SAF-T). The initiative forms part of Bulgaria’s broader tax digitalization strategy to boost transparency and combat VAT fraud. 

The SAF-T implementation will be phased starting in 2026, with mandatory electronic invoicing and transactional reporting obligations expanding progressively through 2030. 

 

  1. SAF-T Rollout Timeline 

Phase 

Criteria 

Effective Date 

Phase 1 

Large businesses with turnover > 300M BGN in 2023 or taxes > 3.5M BGN 

Jan 2026 

Phase 2 

All businesses with > 300M BGN turnover in 2024 or taxes > 3.5M BGN 

Jan 2027 

Phase 3 

Businesses with > 15M BGN turnover in 2025 or taxes > 1.5M BGN 

Jan 2028 

Phase 4 

All businesses, regardless of size 

Jan 2029 

Final Phase 

Small-scale businesses 

Jan 2030 

 

  1. SAF-T Reporting Requirements 

 

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

Companies will be required to submit: 

  • General Ledger – Complete financial entries by account 

  • Accounts Payable & Receivable – Open balances with suppliers and customers 

  • Sales & Purchase Invoices – Complete list of commercial transactions 

  • Annual Reports (Due by June 30 of the following year) 

  • Fixed Assets – Information on long-term assets such as buildings, vehicles, and equipment 

  • Reports Upon Request by NRA 

  • Inventory Report – Detailed stock listing, submitted only upon formal request 

 

  

  1. Transition Period 

To ease the transition, a 6-month grace period will apply after initial SAF-T implementation. During this time: 

  • Companies can test the reporting process 

  • No penalties will apply if final deadlines are met after the grace period 

 

  1. Business Considerations 

SAF-T compliance requires businesses to upgrade their accounting and ERP systems to support: 

  • Automated generation of SAF-T structured data files 

  • Real-time, error-free monthly reporting 

  • Efficient data retrieval and secure submission 


MELASOFT is here to help your organization prepare for SAF-T and electronic invoicing reforms in Bulgaria. From system configuration to reporting automation, we offer tailored solutions for each phase of implementation. 


Contact our team at info@melasoft.com for SAF-T readiness assessments. 

 

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