Perspective
SAF-T legislation is now published
The legislation introducing the Standard Audit File for Tax (SAF-T) in Bulgaria was published on 9 December 2024. The legislation is expected to be adopted by the end of the year along with the State budget act.
The obligation for SAF-T reporting will be phased during several years starting as of 1 January 2026 with large enterprises with FY2023 net sales over 300 million BGN or tax contributions exceeding 3.5 million BGN. The deadline for the first wave of obliged entities will be:
- 14 February 2026 – for SAF-T monthly reporting file for January 2026.
- 30 June 2027 – for SAF-T annual reporting file for 2026.
For more information on the proposed SAF-T implementation process see our newsletter.
Our team can help your business prepare for these upcoming changes.
