Mandatory SAF-T reporting from 2026

Phased Implementation of SAF-T Reporting: Bulgaria will implement mandatory Standard Audit File for Tax (SAF-T) reporting in stages, starting January 2026, as part of the State Budget Law for 2025, with the goal of enhancing tax compliance and improving data exchange between taxpayers and tax authorities.
Timeline for Enterprises: The implementation will begin with large enterprises in January 2026, followed by all enterprises (large, medium, and small) in subsequent years based on specific revenue and tax contribution thresholds, culminating in the inclusion of micro-enterprises by January 2030.
SAF-T Submission Schedule: Taxpayers must submit SAF-T files monthly by the 14th day of the month following the tax period, with the exception of stock and fixed asset data, which will be submitted annually alongside the Corporate Income Tax return.
Grace Period for Compliance: A six-month grace period will be provided at the start of the SAF-T reporting obligation, allowing taxpayers to prepare without immediate penalties for non-submission, along with an additional opportunity to correct any submitted files within six months post-grace period.
Objectives of the Initiative: The SAF-T initiative aims to streamline tax reporting processes, enhance overall compliance, and facilitate better communication and data sharing between businesses and tax authorities in Bulgaria.

Source Sovos