Bulgaria is in the process to make an important step towards digitalisation in the tax reporting field and implement SAF-T. The plan is for SAF-T reporting to become mandatory for Bulgarian large enterprises with the first reporting period being January 2026. The other taxpayers will be on-boarded in the subsequent years.
The Bulgarian SAF-T schema should follow the OECD 2.0. version where detailed information regarding clients, suppliers, accounting bookings, tax treatment of transactions, stock movement and information regarding payments needs to be reported.
If you want to learn more about SAF-T in Bulgaria and how Deloitte can support you in the implementation, see our brochure.