- Introduction of SAF-T: The National Revenue Agency (NRA) has launched public consultations on a draft order to establish the structure, form, content, and submission method for the Standard Audit File for Tax Purposes (SAF-T), which will become mandatory for businesses over the next five years as part of a phased implementation.
- Purpose and Requirements: SAF-T, developed by the OECD, requires obligated persons to submit standardized accounting data on a monthly, annual, or requested basis. The draft order outlines the obligations under the revised Tax and Social Security Procedure Code (TSSPC), effective March 31, 2025, detailing who must comply and the submission process.
- Public Participation: The NRA aims to ensure transparency and public involvement in the process of finalizing the SAF-T order. Feedback on the draft and associated nomenclatures is being accepted until June 9, 2025, via email, to facilitate informed public input and consensus.
Source nra.bg
Other sources
The National Revenue Agency (НАП) has published a draft order for public discussion regarding the Standard Audit File for Tax (SAF-T). This draft specifies that the SAF-T will become mandatory for businesses over the next five years. The relevant documents are available on the official НАП website, and interested parties can submit their opinions via email until June 9, 2025, as НАП aims to ensure public awareness and participation in this process.
Sources
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.
