The National Revenue Agency (NRA) begins implementation of the international accounting standard SAF-T in Bulgaria.

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.

 

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.