La Bulgarie pr\u00e9voit de mettre en \u0153uvre un fichier d'audit fiscal standard (SAF-T) obligatoire \u00e0 partir de janvier 2026. La mise en \u0153uvre devrait commencer par les grandes entreprises et sera \u00e9tendue aux moyennes et petites entreprises au cours des ann\u00e9es suivantes. Les micro-entreprises devraient \u00eatre incluses dans le champ d'application d'ici janvier 2030.<\/p>\n\n\n\n
Le fichier SAF-T devra \u00eatre d\u00e9pos\u00e9 mensuellement au plus tard le 14 du mois suivant la p\u00e9riode de d\u00e9claration, \u00e0 l'exception des informations sur les actifs immobilis\u00e9s, qui devront \u00eatre soumises annuellement. Une \u00ab p\u00e9riode de gr\u00e2ce \u00bb de six mois est pr\u00e9vue pour la premi\u00e8re soumission, au cours de laquelle aucune p\u00e9nalit\u00e9 ne sera impos\u00e9e aux contribuables.<\/p>","protected":false},"excerpt":{"rendered":"
Bulgaria is planning to implement a mandatory Standard Audit File for Tax (SAF-T) reporting starting from January 2026. The implementation is planned to start with large enterprises […]<\/p>\n","protected":false},"author":239137924,"featured_media":9728,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1400],"class_list":["post-9727","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-bulgaria-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/01\/bulgaria230125_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-2wT","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9727","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=9727"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9727\/revisions"}],"predecessor-version":[{"id":9730,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9727\/revisions\/9730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/9728"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=9727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=9727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=9727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}