Bulgaria – Draft order on the SAF-T released for public consultation

The Bulgarian National Revenue Agency has launched a public consultation on the draft order outlining the structure, form, content and method of submission of the SAF-T. The SAF-T is planned to be implemented from January 2026 for “large enterprises” and will gradually become mandatory for other enterprises over the next five years. Comments on the draft order and the standard nomenclatures – predefined codes for tax, accounts and document types – can be provided until June 9, 2025. The drafts of the order, as well as the standard nomenclatures attached to it, are available on the official website of the NRA.