- Mandatory SAF-T Reporting: Bulgaria plans to implement mandatory SAF-T reporting starting January 2026, beginning with large enterprises and gradually extending to medium and small enterprises, with micro-enterprises included by January 2030.
- Filing Requirements: Taxpayers will be required to submit SAF-T files monthly by the 14th of the month following the reporting period, while information on fixed assets must be submitted annually.
- Grace Period for Compliance: A six-month grace period will be provided for the first SAF-T submission, during which taxpayers will not face penalties for non-compliance.
Source: meridianglobalservices.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.
