Bulgaria’s National Revenue Agency (NRA) has launched the phased implementation of the international SAF-T standard for digital tax reporting, starting with large taxpayers in January 2026. Draft technical guidelines will be published in May 2025, followed by a six-month pilot beginning in July with select large enterprises. Over the next five years, the SAF-T requirement will gradually expand to include SMEs and micro-enterprises across Bulgaria.
The National Revenue Agency (NRA) begins implementation of the international accounting standard SAF-T in Bulgaria.
Public
Bulgaria
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
1238
Content accuracy validation date:
17.04.2025
Content accuracy validation time:
08:29h
Bulgaria’s National Revenue Agency (NRA) has initiated the implementation of the Standard Audit File for Tax (SAF-T), joining 64 countries worldwide in modernizing tax data exchange. The move follows amendments to the State Budget Act mandating standardized digital reporting.
Phased rollout plan:
· May 2025: the NRA will publish draft guidelines, including file structure, format, and submission methods, for public consultation.
· July 2025: a 6-month pilot begins with select large taxpayers under the NRA’s "Large Taxpayers and Insurers" directorate.
· January 2026: mandatory reporting takes effect for all large enterprises (~450 entities), with gradual expansion to SMEs and micro-enterprises over five years.
In the next step, we can expect that large taxpayers should monitor NRA communications for pilot invitations, and all businesses must prepare for the adoption. Over the next five years, it is planned that the mandatory submission of accounting data under the new standard will cover all taxpayers registered in the territorial directorates of the National Revenue Agency, meeting the criteria for large, medium, and small enterprises within the meaning of the Accountancy Act, as well as micro-enterprises registered under the VAT Act.
Other news from Bulgaria
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
Bulgaria Includes SUPTO POS Software in the 2026 State Budget Law
Public
Bulgaria
Author: Nikolina Basić
Bulgaria
Author: Nikolina Basić
Bulgaria’s 2026 Draft State Budget Law proposes amendments to the VAT Act that would make SUPTO-certified POS software mandatory for electronic sales reporting, reversing the earlier optional status. The bill also introduces strict new tracking obligations for over 600 “high fiscal risk” goods, requiring trucks transporting these items to use GPS devices for real-time monitoring. The Ministry of F... 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
Will vouchers/gift cards and coupons remain valid after Euro adoption in Bulgaria?
Bulgaria
Author: Nikolina Basić
Bulgaria will adopt the euro on January 1, 2026, but certain lev-denominated instruments such as vouchers, coupons, stamps, and lottery tickets issued before that date will remain valid until their expiry or until stocks are used up. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login