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Bulgaria’s 2025 State Budget Act introduces Standard Audit File for Tax (SAF-T) requirement

  • Following the trend toward digitalizing tax administration, Bulgaria is introducing SAF-T, with the first files required for submission as of 2026.
  • Businesses may want to plan for the SAF-T effective date by performing internal assessments, mappings, and preparations in terms of technology needed to comply.

Source EY

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