Bulgaria to Mandate SAF-T Reporting Starting in 2026
Bulgaria introduces new rules regarding reporting rules in the e-invoicing area. Check out what the SAF-T obligation is all about.
The draft State Budget Act for 2025 outlines plans to make SAF-T (Standard Audit File for Tax) submission mandatory in Bulgaria starting in 2026. Published on December 9, 2024, the draft law introduces a requirement for Bulgarian businesses to provide SAF-T files as part of broader amendments.
Implementation timeline
Between 2026 and 2030, the SAF-T obligation will gradually apply to almost all enterprises, with exceptions for certain categories, such as micro-enterprises. The rollout will follow this schedule:
- January 1, 2026: Large enterprises with net sales revenue exceeding 300 million BGN (approximately 153.4 million EUR) in 2023.
- January 1, 2027: Large, medium, and small enterprises with net sales revenue over 300 million BGN (approximately 153.4 million EUR) in 2024
- January 1, 2028: Large, medium, and small enterprises with net sales revenue exceeding 15 million BGN (approximately 7.7 million EUR) in 2025.
- January 1, 2029: Large, medium, and small enterprises categorized under the Accounting Act as of December 31, 2026.
- January 1, 2030: Enterprises specified under Article 2 of the Accounting Act.
To ease the transition, businesses will be granted a six-month grace period for their first SAF-T submission.
SAF-T submission frequency
- Monthly: Economic activity data and accounting records must be submitted by the 14th day of the month following the reporting period.
- Annually: Details on inventory and fixed asset movements included in the SAF-T file must be reported once a year.
Submission process
Enterprises will be required to file SAF-T reports electronically using a qualified electronic signature. The National Revenue Agency's (NRA) Executive Director will establish and publish guidelines on the specific format and transmission process on the NRA website.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
