Launch Of SAF-T Reporting In Bulgaria

The Bulgarian National Revenue Agency (NRA) has officially confirmed the implementation of the Standard Audit File for Tax (SAF-T) reporting, beginning in 2026. This marks a significant move towards the digitalisation of tax compliance. SAF-T is an internationally recognised, standardised format for electronically submitting detailed accounting information to tax authorities. Its adoption enhances transparency, promotes consistency, and streamlines reporting for businesses operating in Bulgaria.

Phased Implementation Timeline

To facilitate a smooth transition, SAF-T in Bulgaria will be introduced in several phases:

• From January 2026: Large enterprises with net revenue exceeding BGN 300 million or tax liabilities over BGN 3.5 million.