Bulgaria SAF-T Guidelines and FAQ Released for 2026

November 2, 2025

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In 2024, the Bulgarian National Revenue Agency (NRA) announced plans and an implementation timeline for the accounting Standard Audit File for Tax (SAF-T). As initially announced, the NRA plans a phased implementation starting on January 1, 2026, to be completed by 2030. To further ease the transition to SAF-T and ensure a smooth implementation, the NRA published the Executive Director's Order on the Format and Procedure for Submitting SAF-T, along with a FAQ document to help prepare and submit the required file.

The Scope of the NRA SAF-T Documents

The NRA once again confirmed the phased implementation of the SAF-T, starting on January 1, 2026, when all large taxable persons for the fiscal year 2023 will be able to submit data in the SAF-T format voluntarily. This is also referred to as the test phase, which will last for six months. Once the test phase is completed, in subsequent phases, all other taxable persons, including medium, small, and micro, will be gradually subject to mandatory SAF-T, until the implementation process is fully completed by 2030.

The latest document provided by the NRA also provides explanations of what the SAF-T is, why Bulgaria is implementing it, and that it is all part of the project "Enhancing Voluntary Compliance through the Implementation of SAF-T in Bulgaria", funded by the European Union through the Technical Support Instrument, managed by the Directorate General for Structural Reform Support.

In the FAQ document, the NRA clarifies key questions regarding the implementation process, technical requirements, and the obligations of taxable persons. Some of the key answers in the FAQ document address the normative base and the file structure, including each section of the file, such as the header, master, and general ledger.

Conclusion

As a final remark, the NRA highlighted the benefits of implementing SAF-T, including improved efficiency and reliability in tax compliance processes, reduced administrative burdens, minimized errors, and enhanced tax authorities' ability to perform audits and risk assessments. As January 1, 2026, approaches, large taxable persons should make final system adjustments and prepare for the first phase of SAF-T implementation.

Source: Bulgarian National Revenue Agency, VATabout

What is the SAF-T that Bulgaria is implementing?

The SAF-T, or Standard Audit File for Tax, is a standardized electronic format that allows businesses to submit accounting and tax data directly to Bulgaria’s National Revenue Agency for improved tax compliance and auditing efficiency.

When will the SAF-T implementation in Bulgaria start?

The SAF-T implementation in Bulgaria will start on January 1, 2026, beginning with a six-month voluntary test phase for large taxable persons based on their 2023 fiscal data.

Who must first comply with the SAF-T requirements in Bulgaria?

The first group required to comply are large taxable persons for the 2023 fiscal year, who will participate in the voluntary test phase from January to June 2026 before mandatory implementation expands to smaller entities.

How long will the SAF-T implementation process in Bulgaria take?

The full implementation of SAF-T in Bulgaria will occur gradually, starting in 2026 and completing by 2030, with each phase extending the requirements to medium, small, and micro taxable persons.

What are the main benefits of implementing SAF-T in Bulgaria?

The main benefits include enhanced tax compliance, improved audit efficiency, reduced administrative workload, minimized reporting errors, and stronger risk assessment capabilities for tax authorities.

What guidance has the Bulgarian NRA provided for SAF-T preparation?

The NRA published an Executive Director’s Order detailing the SAF-T format and submission procedures, as well as a FAQ document explaining technical requirements, file structure, and the overall implementation process.

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