Bulgaria SAF-T Guidelines and FAQ Released for 2026

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