Bulgaria will implement the international Standard Audit File for Tax (SAF-T) to facilitate the exchange of information between businesses and tax authorities. The phased rollout will begin with large taxpayers, starting as early as January 1, 2025. The system’s reporting requirements will vary based on the frequency of submissions, and businesses will need to comply with the new regulations within specific timeframes. The next steps involve detailing the SAF-T’s scope, defining mandatory and optional data sections, and setting official start dates for filing obligations.
Source Taxually
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