Bulgaria Introduces Mandatory SAF-T Reporting Starting 2026

Bulgaria is set to implement mandatory Standard Audit File for Tax (SAF-T) reporting in a phased approach starting January 2026. This initiative aligns with global trends toward digital tax compliance and aims to enhance transparency, streamline audits, and improve tax reporting efficiency.

Who needs to comply and when?

The rollout will begin with large enterprises in 2026, followed by medium and small enterprises, with micro-enterprises joining by January 2030. This staggered approach allows businesses of all sizes to gradually adapt to the new reporting framework.

Filing requirements and transition period

Monthly SAF-T submissions will be mandatory, with a deadline of the 14th of the month following the reporting period. Fixed assets data must be submitted annually as part of the SAF-T filing.

To ease the transition, authorities will provide a six-month grace period for the first SAF-T submission. During this time, non-compliance will not result in penalties, giving businesses time to adjust their systems and processes accordingly.