- SAF-T Legislation and Implementation Timeline: The draft legislation for SAF-T (Standard Audit File for Tax) reporting in Bulgaria was republished on 18 February 2025, with no changes from the previous draft. The phased implementation will start in 2026 with large enterprises and gradually include smaller enterprises, concluding with micro enterprises by 2030. Key deadlines include the first monthly reporting file due by 14 February 2026 for January 2026 data and the first annual reporting file due by 30 June 2027.
- Reporting Requirements: Enterprises must report company data, general ledger entries, accounts payable and receivable, sales and purchase invoices monthly by the 14th of the following month, fixed assets annually by 30 June of the following year, and inventory on demand. The reporting obligation starts on January 1, 2026, for large enterprises with significant net sales or tax contributions, and gradually extends to smaller enterprises by January 1, 2030.
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