- The Standard Audit File for Tax (SAF-T) is an international standard and presents a new means for exchanging information between taxpayers and the administration in Bulgaria.
- The obligation for preparation and submission of SAF-T is likely to be introduced in phases in Bulgaria, with large taxpayers first.
- An initial version of the Bulgarian SAF-T has already been published on the National Revenue Agency’s website.
Source EY
Latest Posts in "Bulgaria"
- Bulgaria Requires Foreign Suppliers to Register for VAT on Supply and Install Contracts from 2026
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- Bulgaria Updates VAT Registration Rules for Small Businesses, Sets 2026 Threshold at EUR 51,130
- Bulgaria Introduces Test Platform for Electronic SAF-T Tax File Submissions
- Bulgaria joins euro area from 1 January, 2026
