- Bulgaria is set to make SAF-T (Standard Audit File for Tax) submission mandatory starting in 2026, as outlined in the draft State Budget Act for 2025, which includes broader amendments affecting reporting rules in the e-invoicing area.
- The SAF-T obligation will be implemented gradually from 2026 to 2030, beginning with large enterprises with net sales exceeding 300 million BGN in 2023, followed by other categories of businesses based on their revenue and accounting classifications.
- Businesses will need to submit SAF-T reports electronically on a monthly and annual basis, with a six-month grace period for the first submission, and guidelines on the submission process will be published by the National Revenue Agency (NRA).
Source Comarch
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