Bulgaria introduces mandatory SAF-T reporting starting in in 2026

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 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.