Bulgaria has reaffirmed the introduction of the Standard Audit File for Tax (SAFT) reporting obligation. This requirement will be implemented in phases starting from 2026. SAFT is an internationally recognized standard designed to facilitate the exchange of tax-related information between businesses and the Bulgarian tax authorities.

Phased Implementation

From January 2026, SAFT reporting will first apply to large businesses with a turnover exceeding BGN 300 million or a tax liability of more than BGN 3.5 million.
By January 2030, all remaining businesses will be required to comply with SAFT reporting.

What Does This Mean for Businesses?

The monthly SAFT submission will include data on the General Ledger, Sales and Purchase invoices, and Payments. In addition to the monthly reporting, businesses will also be required to submit an annual report related to fixed assets.

If you have any questions about how this may impact your organization, feel free to contact our experts.

10 Mar 2025 at 4:18 pm

2 min