- Bulgaria is working on the SAF-T project, an international standard for electronic data exchange between taxpayers and tax authorities
- A working version of the Bulgarian SAF-T is available on the National Revenue Agency website
- The purpose is to implement the standard for submission of accounting data in a unified format
- SAF-T will be introduced in phases, starting with large taxpayers
- Mandatory filing for large enterprises is expected to begin 12 months after adoption
- Mandatory filing for all large taxpayers is expected to begin 24 months after adoption
- Phases for implementation include pilot testing, mandatory filing for large enterprises, and eventually for all taxpayers
- Reporting frequency will vary depending on the type of data being reported
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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