SAF-T Bulgaria: Standardized Tax Reporting Framework
SAF-T in Bulgaria is the government-mandated system for submitting structured tax and accounting data to the National Revenue Agency. It aims to streamline audits, standardize compliance, and align Bulgaria with EU-wide digital reporting practices.
Digitalizing Tax Compliance through Bulgaria’s Standard Audit File
key implementation dates
Keep track of key dates and einvoicing mandates in Bulgaria
Mandatory for large taxpayers with annual turnover exceeding 300 million BGN (Approx. €150M) or total tax liabilities above 3.5 million BGN (Approx. €1.8M).
Applies to companies with turnover over 150 million BGN (Approx. €76M)or tax liabilities exceeding 1.5 million BGN (Approx. €0.76M).
Extended to all companies with turnover exceeding 15 million BGN (Approx. €7.6M) or total tax liabilities over 0.5 million BGN (Approx. €0.25M).
SAF-T becomes mandatory for all large, medium and small enterprises, regardless of size or revenue.
SAF-T becomes mandatory for micro-enterprises (companies with less than 10 employees).
SAF-T Bulgaria Quick Overview
Implementation
Mandatory from January 2026, starting with large taxpayers and expanding to all businesses by 2029
Tax Authority
National Revenue Agency (NRA) of Bulgaria
Format
OECD-compliant SAF-T file in XML format, structured according to local specifications
Digital Signature
Not required for SAF-T file submission.
Archiving
10 Years
Other Bulgarian regulations
Is your SAP system ready for Bulgaria’s mandatory SAF-T rollout and NRA technical audits?
Frequently asked questions
What is SAF-T and why is it being introduced in Bulgaria?
SAF-T (Standard Audit File for Tax) is a standardized digital reporting format developed by the OECD to facilitate the exchange of accounting and tax data with tax authorities. Bulgaria is adopting SAF-T to improve audit efficiency, reduce tax evasion, and align with international best practices for electronic tax reporting.
Who is required to comply with SAF-T Bulgaria and when?
SAF-T will be mandatory in phases starting from January 1, 2026 for large taxpayers, expanding gradually to smaller businesses each year, and applying to all companies by January 1, 2029, regardless of revenue or size.
Is SAF-T submission required monthly or only upon request?
Initially, SAF-T in Bulgaria will be on-demand—submitted only when requested by the National Revenue Agency (NRA), typically during audits or inspections. There are currently no monthly or periodic submission obligations.
How can companies generate and validate the SAF-T XML file?
Companies must use ERP or accounting systems capable of exporting data in XML format according to the SAF-T structure defined by the Bulgarian NRA. Validation tools may be provided by the government, or companies can use third-party solutions to ensure files meet schema requirements before submission.
Are foreign entities operating in Bulgaria also affected?
Yes. Foreign companies with a permanent establishment or tax registration in Bulgaria are subject to SAF-T reporting if they meet the applicable revenue or tax thresholds during each implementation phase.
Can SAF-T files be submitted manually or only automatically?
SAF-T files are typically submitted via electronic upload, and manual entry is not expected to be supported. Companies should prepare their systems to automate SAF-T generation and facilitate electronic transmission when required.
How mandatory SAF-T reporting will impact business in Bulgaria
The introduction of mandatory SAF-T reporting in Bulgaria represents a major step toward the digitalization of tax audits for companies operating in the region. Businesses are required to generate a comprehensive Standard Audit File for Tax, covering everything from general ledger entries and accounts receivable to detailed inventory movements and asset depreciation. This means that ERP systems must be capable of mapping, validating, and extracting vast amounts of transactional data into a complex XML structure in a fully automated and secure way to meet the NRA’s technical specifications.
At Code10, we support this transition through a combination of SAP Standard implementation and advance eCompliance integration delivered via our eCompliance Hub We maximize SAP’s native functionalities wherever applicable and develop targeted enhancements when regulatory or technical requirements go beyond standards capabilities. Our approach ensures structured data extraction, format validation, and audit-ready file generation, enabling organizations to meet Bulgarian SAF-T obligations efficiently and with full technical reliability.
