Key takeaways
- Bulgaria will begin mandatory SAF-T (Standard Audit File for Tax) reporting in January 2026, aligning with OECD and EU digital-tax standards.
- Large enterprises will file first in 2026, followed by medium, small, and micro-enterprises through to January 2030.
- SAF-T files must be submitted monthly by the 14th of the following month, with fixed-asset data filed annually.
- A six-month grace period will apply after go-live, during which penalties for non-compliance will be waived.
- The reform enhances audit transparency, data consistency, and tax-reporting efficiency.
Bulgaria is set to implement mandatory Standard Audit File for Tax (SAF-T) reporting in a phased approach starting January 2026. This initiative aligns with global trends toward digital tax compliance and aims to enhance transparency, streamline audits, and improve tax reporting efficiency.
Who needs to comply and when?
The rollout will begin with large enterprises in 2026, followed by medium and small enterprises, with micro-enterprises joining by January 2030. This staggered approach allows businesses of all sizes to gradually adapt to the new reporting framework.
Filing requirements and transition period
Monthly SAF-T submissions will be mandatory, with a deadline of the 14th of the month following the reporting period. Fixed assets data must be submitted annually as part of the SAF-T filing.
To ease the transition, authorities will provide a six-month grace period for the first SAF-T submission. During this time, non-compliance will not result in penalties, giving businesses time to adjust their systems and processes accordingly.
Frequently asked questions
What is SAF-T?
SAF-T (Standard Audit File for Tax) is a structured electronic format for exchanging accounting data between taxpayers and tax authorities.
When will SAF-T become mandatory in Bulgaria?
January 2026 for large enterprises, expanding to all businesses by January 2030.
How often must businesses file?
Monthly filings are due by the 14th day of the following month; fixed-asset data must be submitted annually.
Is there a transition period?
Yes. A six-month grace period after initial implementation will apply with no penalties for late filings.
Which businesses start first?
Large enterprises in 2026, then medium and small companies, followed by micro-enterprises.
Why is Bulgaria adopting SAF-T?
To improve transparency, streamline audits, and align with OECD and EU digital-tax initiatives.
