The Bulgarian tax authorities have published the final technical documentation for the introduction of the Standard Audit File for Tax (SAF-T). This includes the required XML formats and confirms the implementation timeline.

Implementation timeline

January 2026 – Large enterprises (turnover > BGN 300m or tax > BGN 3.5m)
January 2028 – Mid-sized enterprises (turnover > BGN 15m or tax > BGN 1.5m)
January 2030 – All other taxpayers

Reporting obligations

There will be three types of SAF-T reports:

Monthly (by the 14th of the following month): general ledger, accounts payable & receivable, sales and purchase invoices
Annually (by 30 June of the following year): fixed assets
On demand: inventory

This step-by-step introduction gives you time to adapt, but it also requires careful planning to ensure systems are ready in advance.

28 Aug 2025 at 9:18 am

2 min

Published by:
Daniëlle van der Meulen-Idema
Sr. VAT & Tax Technology Specialist

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Bulgaria publishes SAF-T details

Implementation timeline

Reporting obligations