- Bulgaria will introduce mandatory SAF-T filing starting in 2026
- The requirement stems from amendments in the 2025 State Budget draft law
- SAF-T submissions will be mandatory for large enterprises from January 2026 if their revenues exceeded BGN 300 million in 2023
- By January 2027, the requirement will apply to all businesses meeting the BGN 300 million revenue threshold from 2024
- In 2028, businesses with revenues over BGN 15 million in 2025 will need to comply
- By January 2030, all enterprises under the Accounting Act must submit SAF-T files
- Monthly submissions of accounting entries and payment details are due by the 14th of each month
- Annual submissions are required for inventory and asset data
- A six-month grace period will be provided for the first SAF-T filing
- All submissions must be electronic and signed with a qualified electronic signature
- The National Revenue Agency will provide detailed submission guidelines on its website
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
