- From January 1, 2027, an additional 1,085 enterprises will be required to submit the Standard Audit File for Tax purposes (SAF-T).
- The requirement applies to large, medium, and small enterprises under the Accounting Act as of December 31, 2024.
- It affects companies that meet at least one of two conditions: 2024 net sales revenue above BGN 300 million, or 2024 tax and social security receipts to the NRA above BGN 3.5 million.
- The tax authority has already sent notification emails to inform these businesses in advance.
Source: facebook.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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