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Bulgarian Revenue Agency Reminds Companies to Submit SAF-T Files for First Reporting Period by March 2

  • The National Revenue Agency (NRA) reminds around 470 large enterprises to submit their first monthly Standard Audit File for Tax (SAF-T) for January 2026 by March 2.
  • Companies were previously notified via email and phone campaigns about the new SAF-T reporting obligation starting January 1, 2026.
  • Submission is done electronically through the NRA’s e-portal using a qualified electronic signature, after applying for access.
  • Monthly SAF-T files can be corrected until the end of February 2027 if errors occur.
  • Penalties for non-compliance range from 500 to 2,000 BGN for individuals and 5,000 to 15,000 BGN for companies, with higher fines for repeat offenses.

Source: bta.bg

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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