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.
In short: Bulgaria is introducing mandatory SAF-T reporting in phases from January 2026. Large enterprises start first, and micro-enterprises join by January 2030. SAF-T files are due monthly by the 14th of the following month, and a six-month grace period means no penalties for the first submission.
Bulgaria is set to implement mandatory Standard Audit File for Tax (SAF-T) reporting in phases, starting in January 2026. The move follows the global trend toward digital tax compliance. It aims to make tax reporting more transparent, streamline audits, and improve efficiency.
Who needs to comply with Bulgarian SAF-T, and when?
All Bulgarian businesses will need to comply with SAF-T, but the start date depends on their size. The rollout begins with large enterprises in 2026. Medium and small enterprises follow, and micro-enterprises join by January 2030. This staggered approach gives businesses of all sizes time to adapt to the new reporting framework.
What are the SAF-T filing requirements, and is there a transition period?
Bulgarian SAF-T submissions will be monthly, due by the 14th of the month after the reporting period. You must also submit fixed assets data once a year as part of the SAF-T filing.
Yes, there is a transition period. The authorities will give you a six-month grace period for your first SAF-T submission. During this time, non-compliance will not lead to penalties. This gives you time to adjust your systems and processes.
What does SAF-T mean for businesses in Bulgaria?
SAF-T moves tax reporting from summary returns to detailed accounting data. The tax authority receives your transaction-level records in a fixed structure every month. That makes errors and gaps in your books easier to spot.
To prepare, businesses should:
- Confirm which phase applies to them, based on their size category.
- Check that their accounting or ERP system can export data in the required SAF-T format.
- Map their chart of accounts, tax codes and master data to the SAF-T structure.
- Plan for the yearly fixed assets submission as well as the monthly files.
- Run test files early, and use the grace period to fix any errors.
What data does a SAF-T file contain?
A SAF-T file is an export of your accounting records in a fixed XML structure. It shows the transactions behind your tax figures, not just the totals.
National versions build on the OECD’s SAF-T guidance, which covers five areas of business data:
- General ledger: your journal entries.
- Accounts receivable: customer master data, sales invoices and payments received.
- Accounts payable: supplier master data, purchase invoices and payments made.
- Fixed assets: the asset register, with depreciation and revaluations.
- Inventory: product master data and stock movements.
Each country sets its own version of this structure. In Bulgaria, fixed asset data is submitted once a year, separately from the monthly files.
How is SAF-T different from a VAT return?
A VAT return reports totals: output VAT, input VAT and the amount due. A SAF-T file contains the individual transactions that produce those totals.
That lets the tax authority run automated checks. For example, it can compare the invoices in your SAF-T file with the figures in your VAT return. Differences can then be found without a field audit.
SAF-T does not replace your VAT return. You keep filing VAT returns as before, and the monthly SAF-T file is an extra obligation.
How can you check your SAF-T data before filing?
Reconcile the file with your existing returns before you submit it. A simple routine for each month:
- Run the SAF-T export for a closed month.
- Compare the VAT on sales invoices in the file with the output VAT in your VAT return for the same month.
- Check that every customer and supplier in the transactions also appears in the master data, with a valid identification number.
- Check that each tax code in your books maps to a SAF-T tax code.
- Fix any differences in your accounting system, not in the exported file, so the next export is correct too.
Monthly SAF-T files sit alongside your existing VAT obligations. For VAT registration and filing rules, see our Bulgaria VAT guide.
How Taxually handles this
Taxually’s CrossTax handles VAT registration, VAT, OSS and IOSS returns and fiscal representation in the countries you sell into, and checks your sales data against 250+ validation rules before each filing. OneTax then pays every tax authority with one bulk payment in your chosen currency.
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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.
Does SAF-T replace the VAT return in Bulgaria?
No. Businesses keep filing their VAT returns as before. The monthly SAF-T file is an extra obligation that gives the tax authority the transaction-level data behind those returns.
What data does a SAF-T file include?
SAF-T is based on the OECD standard, which covers general ledger entries, customer and supplier data, invoices, payments, fixed assets and stock movements. In Bulgaria, fixed asset data is submitted once a year.
What file format does SAF-T use?
SAF-T files use XML, a structured format that accounting and ERP systems can export. Each country publishes its own version of the structure.
