Bulgaria – SAF-T Implementation

April 15, 2025 EU VAT Update

The National Revenue Agency (NRA) has started a phased introduction of the SAF-T. The structure of the SAF-T, content and submission process of the standard audit file will be approved by an order of the Executive Director of the NRA and will be published for public discussion at the beginning of May. A new electronic service for receiving data will be developed and implemented in the coming months.

Implementation timelines:

  • July 2025: The NRA will launch a pilot test, which will last 6 months. During this time, companies invited by the Revenue Agency will voluntarily submit a Standard Audit File for tax purposes.
  • January.2026: Companies that meet the criteria of “large enterprises” and that are registered in the Territorial Directorate of the National Revenue Agency “Large Taxpayers and Insurers”
  • January 2028: Companies that meet the criteria of “medium sized enterprises”
  • January 2030: All remaining taxpayers, including small businesses registered for VAT
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