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The draft State Budget Act for 2025 includes amendments to the Tax and Social Security Procedure Code (TSSPC), which introduce the obligation for Bulgarian businesses to submit a SAF-T file.
The Standard Audit File for Tax (SAF-T) is an international standard for electronic exchange of data between taxpayers and tax authorities. The standard, developed by Organisation for Economic Co-operation and Development (OECD), has been introduced in a number of countries, the latest of which are Romania and Ukraine.
- Obliged persons
The reform comes into force on January 1, 2026 for large enterprises meeting the cumulative conditions listed in the draft Law and by 2030 will cover almost all enterprises with minor exceptions (micro-, budget enterprises and others).
A six-month "grace period" is envisaged for the first submission.
- Frequency of reporting
To reduce the administrative burden related to the SAF-T, the reform provides for different frequency for the submission of the main parts of the file. Thus, on a monthly basis by the 14th of the month, it is envisaged a submission of the parts related to accounting entries, purchase and sale invoices and payments. Information on assets should be submitted on an annual basis, and data on the movement of stocks - upon request by the NRA.
- Scope
The scope of SAF-T includes information on suppliers and customers, data on purchase and sales invoices, payments, stock movements, assets, products. All details related to the scope of data required to fill in the SAF-T file, mandatory and optional sections and subsections and nomenclatures will be specified in an order of the Executive Director of the NRA.
How can EY help?
The EY team has worked on the SAF-T implementation project in Bulgaria and is prepared to assist companies in understanding their SAF-T obligations and to advice on preparing for compliance with the new information exchange requirements set by the revenue agency.
The approach includes conducting thematic training sessions, seminars and advice on the implementation of SAF-T in Bulgaria as well as assistance with the submission.
