- Bulgaria’s National Revenue Agency is preparing to introduce SAF-T reporting requirements.
- SAF-T, developed by the OECD, aims to standardize electronic reporting for tax audits.
- Adoption of SAF-T will enhance Bulgaria’s tax administration and enforcement.
- About 60 countries have already implemented SAF-T reporting.
- SAF-T provisions are included in the recently adopted State Budget Act.
- The NRA will approve the structure and format of SAF-T for public discussion in May.
- A new electronic service for SAF-T data submission will be developed.
- A pilot test phase will start in July for large businesses and insurers.
- From January 1, 2026, these businesses must use SAF-T for reporting.
- The first phase will affect about 450 large businesses for one year.
- The NRA plans to expand SAF-T to all business sizes over five years.
Source: answerconnect.cch.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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