Bulgaria - Mandatory SAF-T
Posted by: Monika Misiura
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 and is going to be extended to medium and small enterprises in subsequent years. Micro-enterprises are to be included in the scope by January 2030.
The SAF-T file will have to be filed monthly by the 14th of the month following the reporting period, with the exception of information on fixed assets, which will have to be submitted annually. A six-months “grace period” is foreseen for the first submission during which no penalties are to be issued to taxpayers.