Bulgaria – SAF-T implementation

Public consultations on the draft order outlining the structure, form, content and method of submission of the SAF-T have been concluded. Opinions, proposals and comments are currently reviewed and the final order is expected to be published soon. This is crucial in the context of Bulgaria – SAF-T implementation.

As per the draft order, SAF-T file will have to be submitted by ‘large enterprises’ starting from 1st January 2026 with the pilot testing being launched in July 2025. The National Revenue Agency (NRA) has already notified around 460 companies that meet the criteria of ‘large enterprises’ of the obligation to submit their accounting records in the unified SAF-T format. Additionally, NRA will start sending invitation to businesses proposing voluntary participation in testing, which will last until the end of this year.
The new electronic service for submission of SAF-T file is currently under development and is due to be released in near future as part of the Bulgaria – SAF-T implementation.
Businesses are advised to adopt accounting systems capable of generating SAF-T files within the required time frame in order to comply with the new reporting requirements and avoid penalties.