Bulgaria – SAF-T technical documentation published

The Bulgarian Tax Authority published the technical documentation of the SAF-T file and confirmed the implementation timelines.

Timelines:
January 2026 – Large enterprises
January 2028 – Mid-sized enterprises
January 2030 – All other taxpayers

In Bulgaria, three SAF-T files will apply:

Monthly SAF-T file that will have to be filed by the 14th of the month following the reporting period. This file covers general ledger data, accounts payable and receivable, sales and purchase invoices,

Annual SAF-T file that will have to be filed by the 30th June following the reporting year. This file covers data on fixed assets

On-demand SAF-T file that will have to be filed only at the NRA’s request for example during an audit. This file covers data on stock and inventory

The SAF-T file will have to be submitted in XML file format that is in line with the NRA’s specification.

The aim of the SAF-T file in Bulgaria is to enhance transparency, combat tax evasion, and smooth interactions between Tax Authorities and taxpayers. Businesses are advised to take early action in order to adopt accounting systems that are capable of generation of the SAF-T file within the deadline date, train teams, and align their processes with SAF-T requirements.