12 sep 2025
Bulgaria’s National Revenue Agency (NRA) is implementing Standard Audit File for Tax (SAF-T) reporting under the EU-funded REFORM/SC2022/050 project. The system will become mandatory for large enterprises from January 1, 2026, with a five-year phased rollout.
A critical step has been taken in Bulgaria’s digital transformation project aimed at increasing tax compliance. The European Union-funded project aims to standardize the submission of accounting data to tax authorities in a unified format.
Which Companies Will Be Affected in 2026?
SAF-T reporting obligations starting January 1, 2026, will cover large enterprises meeting the following criteria:
Large enterprise status under Article 19, paragraph 1 of the Accounting Act as of December 31, 2023
Must meet at least one of:
Net sales revenue over 300 million BGN in 2023
Tax and social security contribution receipts (after deducting refunds) over 3.5 million BGN in 2023
Phased Implementation Process
The updated order published in August 2025 clarified the structure, format, and submission procedures for SAF-T files. The system will be gradually extended to all enterprises over the next five years.
Technical documentation ready: XSD schema (V_1.0.1), tabular structure format, and submission requirements have been published on the NRA’s official website.
The project, which began in 2022, became official legislation in March 2025 and was added as “Chapter Eight B” to the Tax and Social Security Procedure Code as part of the State Budget Law.
The initiative represents Bulgaria’s commitment to modernizing its tax administration infrastructure while ensuring voluntary compliance through standardized digital reporting requirements.
https://nra.bg/wps/portal/nra/proekti/sistema-za-schetovodno-otchitane/dokumenti-saf-t