Bulgaria SAF-T 2026 new technical files

Bulgarian SAF-T launch timetable

• Jan 2026: large enterprises (>BGN 300m turnover or tax >BGN 3.5m)
• Jan 2028: mid-sized enterprises (>BGN 15m turnover or tax >BGN 1.5m
• Jan 2030: all other taxpayers

Frequently Asked Questions SAF-T monthly reporting

On 6 Oct 2025, the Bulgarian tax authority, National Revenue Agency (NRA) published FAQ for the January SAF-T launch covering: data; 6-month no penalty period; XML schema; and timelines.

There will be a six-month no-penality period  for each phase to correct initial monthly SAF-T filings without penalty until the seventh month’s deadline.

Bulgaria is joining other countries implementing SAF-T, the OECD-backed standard schema for the exchange of information between tax payers and authorities.

VATCalc’s transaction-level VAT Filer, can produce Bulgarian and other European SAF-T reports which are fully reconciled to VAT returns.

Bulgarian SAF-T reporting requirements

There are three SAF-T reports required:

1. Monthly: General ledger; Accounts Payable and Receivable; Sales and Purchase invoices (by 14th of following month);
2. Annually: Fixed assets (by 30th June of following year)
3. On-demand: Inventory

A six-month grace period is scheduled for the first submission.

Bulgaria e-invoicing plans are still to emerge following a public consultation in 2021.

OECD Standard Audit File for Tax (SAF-T)

The OECD launched v1 of SAF-T as a standard for tax authorities and taxpayers to efficient exchange information. It is XML-based. Over 10 European countries have already adopted it.

1. General Ledger: journals;
2. Accounts Receivable: customer master files; invoices; payments;
3. Accounts Payable: supplier master file; invoices; payments;
4. Fixed Assets: asset master files; depreciation and revaluation; and
5. Inventory: product master files; movements.

Standard Audit File for Tax SAF-T countries