- Content of the SAF-t File: The standard audit file for tax purposes (SAF-t) must include identification data of the obligated person and their beneficial owner, accounting records, transaction details (including purchase and sales data), payment methods, information on fixed assets and inventories, and technical data about the file and software used.
- Implementation Dates: The obligation to submit the SAF-t file begins on January 1, 2026, for large enterprises meeting specific revenue thresholds, with phased implementation extending through 2030 for smaller enterprises and those not specified in earlier categories.
- Submission Requirements: The SAF-t must be submitted electronically by the 14th of the following month for most data, with exceptions for fixed assets and inventories. Initially, obligated entities are exempt from submission for the first six months after the obligation arises, and corrections can be made within six months of the initial submission.
Source Parliament.bg
Unofficial translation
“Chapter Eight “b”
STANDARD AUDIT FILE FOR TAX PURPOSES
Obligation to submit a standard audit file for tax purposes
Art. 71h. (1) Obliged persons for submission of a standard audit file for tax purposes shall be the enterprises within the meaning of Art. 2 of the Accountancy Act.
(2) Paragraph 1 shall not apply to:
1. micro-enterprises within the meaning of Art. 19, para. 1 of the Accountancy Act, which are not registered under the Value Added Tax Act;
2. enterprises under Art. 2, item 2 of the Accountancy Act, who do not carry out activities within the meaning of Art. 1 of the Commerce Act;
3. enterprises under Art. 2, items 3, 5 and 6 of the Accountancy Act.
Content of the standard audit file
Art. 71i. (1) The standard audit file for tax purposes shall contain data on the economic activity and accounting of the obligated person, submitted in a standardized format.
(2) The standard audit file for tax purposes shall contain:
1. identification data of the obligated person for whom the information is submitted and of its beneficial owner;
2. data from the accounting records of the obligated person, including for accounting accounts, movements and balances thereon, for accounting operations in chronological order, applied tax rates and taxes accrued;
3. information from the purchase and sales documents, including data on customers and suppliers;
4. data on payments, including the method of payment;
5. information on fixed assets, including stocks, movements and accrued accounting and tax depreciation;
6. information on inventories, including stocks and movements;
7. nomenclatures for standardization of the information submitted with the file;
8. technical data about the file to be submitted and the software, source of the data in the file.
Deadlines and submission of the standard audit file for tax purposes
Art. 71k. (1) The standard audit file for tax purposes shall be submitted on a monthly basis, by the 14th day of the month following the month to which the information relates, with the exception of information on stocks and movements of fixed assets and inventories.
(2) The information on stocks and movements of fixed assets, which is part of the standard audit file, shall be submitted within the deadline for submission of the annual tax return under Art. 92 of the Corporate Income Tax Act.
(3) The information on stocks and movements of inventories, which is part of the standard audit file, shall be submitted upon request by the revenue authority within a period determined by it.
(4) The persons shall submit the standard audit file for tax purposes electronically with a qualified electronic signature in accordance with the procedure and format determined by an order of the Executive Director of the National Revenue Agency. The order shall be published on the website of the National Revenue Agency.
(5) Upon initial occurrence of an obligation under Art. 71h, the persons shall not submit a standard audit file for tax purposes for the first six months.
(6) After the expiry of the term under Para. 5 in the submitted standard audit files for the next six months, corrections may be made. Correction of a submitted file is done by submitting a new file for the relevant period. The deadline for submission of the relevant standard audit file under Para. 1 shall be deemed to be complied with when a new file has been submitted before the expiry of the deadline for submission of a standard audit file for the seventh month.
(7) Except in the cases under Para. 6, upon submission of the file and identification of discrepancies between the form and content of the submitted information and the requirements for filling in the standard audit file for tax purposes, the person shall be notified to eliminate the discrepancies within 7 days. If the discrepancies are not eliminated within the specified period, the standard audit file is considered not submitted.
(8) The obligation to submit a standard audit file shall cease as of 1 January of the year following the year in which the obligated person ceases to meet the requirements under Art. 71h, para. 1.“
2. In Art. 72 shall be inserted para. 5:
“(5) Tax and social security information shall also be the data received under Art. 260 and23 of the Corporate Income Tax Act.”
3. In Art. 73, para. 2, item 8 shall be inserted:
“8. the provision of data received under Art. 260 and23 of the Corporate Income Tax Act, in the implementation of mutual assistance and administrative cooperation, including exchange of information.”
4. Art. 277a:
‘Failure to submit a standard audit file for tax purposes
Art. 277a. (1) For failure to submit at the request of a revenue authority or failure to submit within the time limit a standard audit file for tax purposes under Art. 71k, para. 1 – 3 shall be imposed a fine in the amount of BGN 500 to 2 000. – for natural persons, or a property sanction in the amount of BGN 5,000 to BGN 15,000. – for legal entities and sole traders.
(2) In case of repeated violation under Para. 1, the penalty shall be a fine in the amount of BGN 1,000 to 4,000. – for natural persons, or a property sanction in the amount of BGN 10,000 to 30,000. – for legal entities and sole traders.
(3) Notwithstanding Para. 1 and 2, an obligated person who has not submitted a standard audit file for tax purposes shall provide the file at the request of a revenue authority. For failure to provide the standard audit file under sentence, the fine or the property sanction under Para. 1 or 2.”
5. In Art. 278c:
a) in para. 2 after the words “due diligence” shall be added “under Chapter Sixteen, Section IIIa”;
b) Para. 6 and 7:
“(6) A Reporting Financial Institution that fails to perform or violates the rules for conducting due diligence procedures under Chapter Sixteen, Section IIIa, except in the cases under Para. 2, shall be punished with a property sanction in the amount of BGN 100. for each financial account for which an infringement has been committed.
(7) For violations under Para. 1 to 3, 5 and 6, where the Reporting Financial Institution is an entity that is not a legal person, a relevant part of the pecuniary penalty provided for the relevant infringement or a fine amounting to the relevant part of the pecuniary penalty shall be imposed on each custodian in the case of a trust, on any person performing management in the case of a collective investment scheme or other collective investment undertaking, to any shareholder in the case of an unincorporated company, or to any person occupying an equivalent or similar position under any other legal arrangement.”
§ 17. (1) The obligation for initial submission of a standard audit file for tax purposes under Chapter Eight “b” of the Tax and Social Security Procedure Code shall arise:
1. from 1 January 2026 – for enterprises that are large enterprises within the meaning of Art. 19, para. 1 of the Accountancy Act as of 31 December 2023 and meet at least one of the following conditions:
a) net sales revenues for 2023 are over BGN 300,000,000;
b) in 2023, the proceeds to the accounts of the National Agency for Revenues from Taxes and Social Security Contributions, reduced by the refunded amounts for taxes and social security contributions, are over BGN 3,500,000;
2. from 1 January 2027 – for enterprises that are large, medium or small enterprises within the meaning of Art. 19, para. 1 of the Accountancy Act as of December 31, 2024 and meet at least one of the following conditions:
a) the net sales revenues for 2024 are over BGN 300,000,000;
b) in 2024, the proceeds to the accounts of the National Agency for Revenues from Taxes and Social Security Contributions, reduced by the refunded amounts for taxes and social security contributions, are over BGN 3,500,000;
3. from 1 January 2028 – for enterprises that are large, medium or small enterprises within the meaning of Art. 19, para. 1 of the Accountancy Act as of 31 December 2025 and meet at least one of the following conditions:
a) the net sales revenues for 2025 are over BGN 15,000,000;
b) in 2025, the proceeds to the accounts of the National Agency for Revenues from Taxes and Social Security Contributions, reduced by the refunded amounts for taxes and social security contributions, are over BGN 1,500,000;
4. from 1 January 2029 – for enterprises that as of 31 December 2026 are large, medium or small enterprises within the meaning of Art. 19, para. 1 of the Accountancy Act;
5. from 1 January 2030 – for the enterprises under Art. 71h, para. 1 of the Tax and Social Security Procedure Code, not specified in items 1 – 4.
(2) In the cases under Para. 1, the provision of Art. 71k, para. 5 of the Tax and Social Security Procedure Code shall not apply, and the six-month period under Art. 71k, para. 6 of the Tax and Social Security Procedure Code shall begin to run from the date of occurrence of the obligation to submit a standard audit file under Para. 1.
