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 

2. 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 

3. 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 

4. 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.