Starting January 2026, Bulgaria will implement mandatory SAF-T reporting in phases, beginning with large enterprises, followed by medium, small, and micro-enterprises by 2030. Businesses must submit monthly, annual, and on-demand SAF-T reports, with a six-month grace period for the first submission to facilitate compliance.
Bulgaria introduces mandatory SAF-T reporting starting in in 2026
Public
Bulgaria
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
1507
Content accuracy validation date:
26.02.2025
Content accuracy validation time:
08:26h
Bulgaria is set to introduce mandatory Standard Audit File for Tax (SAF-T) reporting in a phased approach, starting January 2026.
The rollout begins with large enterprises in 2026. Medium and small enterprises will follow, with micro-enterprises joining by January 2030.
The timetable shows:
- Jan 2026: large enterprises (>BGN 300m turnover or tax >BGN 3.5m)
- Jan 2026: mid-sized enterprises (>BGN 15m turnover or tax >BGN 1.5m))
- Jan 2026: all other taxpayers
Bulgaria is joining other countries implementing SAF-T, the OECD-backed standard schema for the exchange of information between taxpayers and authorities.
There are three SAF-T reports required:
- Monthly: General ledger; Accounts Payable and Receivable; Sales and Purchase invoices (by 14th of following month);
- Annually: Fixed assets (by 30th June of the following year)
- On-demand: Inventory
A six-month grace period is scheduled for the first submission.
Monthly SAF-T submissions are mandatory, with a deadline of the 14th of the month following the reporting period.Annual submissions will include fixed assets data. A six-month grace period is provided for the first SAF-T submission to ease the transition, during which non-compliance will not incur penalties.
This staggered approach allows businesses of all sizes to gradually adapt to the new reporting framework, ensuring a smooth transition to the updated system. The implementation is part of Bulgaria's broader strategy to enhance tax transparency and combat fraud, aligning with international standards set by the OECD.
Other news from Bulgaria
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Euro adoption in Bulgaria: no extension for Lev-Euro dual circulation period and special monitoring of the new rules
Public
Bulgaria
Author: Nikolina Basić
Bulgaria
Author: Nikolina Basić
Bulgaria joined the Eurozone on 1 January 2026 and has launched strict price-monitoring and dual-pricing rules to prevent hidden price increases, with the tax authority cross-checking retail prices against VAT data and inspecting key consumer sectors. The lev remains usable only until 31 January 2026, after which the euro becomes the sole legal tender, while mandatory dual price display in lev and... Read more
Bulgaria Adopts the Euro on 1 January 2026: What Citizens and Businesses Need to Know
Public
Bulgaria
Author: Nikolina Basić
Bulgaria
Author: Nikolina Basić
Bulgaria will adopt the euro on 1 January 2026, with a one-month dual-circulation period and automatic conversion of all prices, accounts, assets, and liabilities at the fixed rate of €1 = 1.95583 BGN. To protect consumers, dual price display will remain mandatory until 8 August 2026, cash levs can be exchanged free of charge through banks, post offices, or permanently at the Bulgarian National Ba... Read more
Bulgaria's Euro Switch: exchange boards change format, and ATMs update rules.
Public
Bulgaria
Author: Nikolina Basić
Bulgaria
Author: Nikolina Basić
Bulgaria’s move to the euro on January 1, 2026 will introduce Eurozone-style exchange boards and a short, early-morning ATM and card-payment pause during the currency switchover. From January onwards, ATMs will dispense euros, businesses will still accept leva for a month, and all bank accounts and cash will convert automatically at the fixed rate. As Bulgaria prepares to officially adopt the euro... Read more
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice installer
Author: Dejan Šijačić
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login