On July 25, 2025, Bulgaria’s National Revenue Agency (NRA) published an Order regulating the format and procedure for submitting the Standard Audit File for Tax (SAF-T), following amendments to the Tax and Social Security Procedural Code that established mandatory SAF-T reporting.
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Source nra.bg
- Introduction of Mandatory SAF-T Reporting: On July 25, 2025, Bulgaria’s National Revenue Agency (NRA) published an Order regulating the format and procedure for submitting the Standard Audit File for Tax (SAF-T), following amendments to the Tax and Social Security Procedural Code that established mandatory SAF-T reporting.
- Public Consultation and Feedback: The final version of the Order incorporated over 130 suggestions from businesses received during public consultations, detailing the SAF-T report format, submission procedures, standardized nomenclatures, and validation rules for accurate reporting.
- Implementation and Future Guidance: The published technical documentation is now final and will guide businesses in setting up systems to generate SAF-T reports. Businesses should stay informed about potential future changes and additional guidance, which the NRA plans to provide through a dedicated Q&A communication channel.
Source KPMG
Bulgaria’s SAF-T System Coming in 2026: Key Compliance Insights
- SAF-T System Launch: Bulgaria will implement the Standard Audit File for Tax (SAF-T) system starting January 1, 2026, affecting around 460 large enterprises required to report their accounting data in the SAF-T format, as confirmed by the National Revenue Agency (NRA).
- Data Requirements and Submission Deadlines: Companies must include detailed accounting and tax data in their SAF-T files, such as identification details, complete accounting records, purchase and sales documents, and inventory information. Generally, the SAF-T file must be submitted monthly by the 14th of the following month, with specific fixed asset data submitted annually by June 30.
- Pilot Phase and Compliance Benefits: A pilot phase will begin on July 1, 2025, allowing selected companies to test the SAF-T system before full implementation. The adoption of SAF-T is expected to modernize tax compliance, enhance accuracy and transparency in reporting, reduce administrative burdens, and improve taxpayer confidence in the system.
Source Eurofast
- Introduction of SAF-T: The Standard Audit File for Tax (SAF-T) is a structured electronic format for submitting detailed accounting information to revenue authorities in Bulgaria. Mandatory SAF-T reporting will begin in phases starting in 2026, with the first reports expected at the beginning of that year.
- Reporting Requirements: Businesses will be required to report extensive data, including taxpayer identification, accounting entries, invoices, payments, and asset information, with several hundred mandatory data points to be submitted monthly and annually, depending on the type of report.
- Submission Timelines: SAF-T reports must be submitted monthly by the 14th day following the reporting month, while an annual report covering assets is due by June 30. Initial reports can be corrected within the first six submissions, ensuring accuracy and compliance with the new regulations.
Source PwC
SAF-T XML Structure Overview (Bulgaria 2026)
The SAF-T (Standard Audit File for Tax) XML schema in Bulgaria is based on the OECD standard, with national adaptations. It includes three types of reports, each with specific data blocks:
Monthly Report
- General Ledger: Journal entries, chart of accounts
- Accounts Payable & Receivable: Supplier/customer master files, invoices, payments
- Sales & Purchase Invoices: Detailed transaction records
- Submission Deadline: 14th of the following month
Annual Report
- Fixed Assets: Asset master files, depreciation, revaluation
- Submission Deadline: 30 June of the following year
On-Demand Report
- Inventory: Product master files, movements
- Submission: Upon request by the NRA
️ Technical Details
- Format: XML (XSD schema)
- Validation: Built-in rules for structure, data types, and mandatory fields
- Data Points: Hundreds of mandatory fields, including taxpayer ID, related parties, invoices, payments, assets, and inventory
Other souces
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
