Fiscal subject related
Starting January 1, 2026, the National Revenue Agency (NRA) will introduce changes to tax declaration procedures for large taxpayers. The agency has begun notifying approximately 460 companies by letter, informing them of the transition to the unified Standard Audit File for Tax (SAF-T) format for submitting accounting data.
These companies have been identified based on criteria outlined in the Transitional and Final Provisions of the State Budget Act of the Republic of Bulgaria for 2025. The majority of affected entities qualify as "large enterprises" under the Accountancy Act and are registered with the Territorial Directorate of the NRA "Large Taxpayers and Insurers."
Public consultations on the order approving the SAF-T structure, form, content, and submission method have concluded, with the final order expected soon after careful consideration of all proposals and comments.
Next month, the NRA will launch pilot testing of the new accounting method. Selected individuals from the first group of SAF-T adopters will receive invitations to participate voluntarily. A limited number of enterprises will be chosen for testing, which is expected to run until the end of 2025.
The NRA is also working on a new electronic service designed to facilitate the submission of economic and accounting data in the standardized SAF-T format. This service is currently under development and will be introduced in the near future.
Other news from Bulgaria
Bulgaria to begin free exchange of Levs to Euros on January 1, 2026

From January 1, 2026, Bulgaria will begin the free exchange of leva to euros, with the Bulgarian National Bank offering unlimited permanent exchanges and commercial banks and post offices providing free services until June 30, 2026. All leva bank accounts will be automatically converted to euros without fees, while exchanges after mid-2026 may incur charges and remain subject to anti-money launder... Read more
New document was uploaded: Documents related to the Euro adoption in Bulgaria

In the attached zip file, you’ll be able to find the following documents explaining the process and requirements for euro adoption: Guidelines on Dual pricing and currency circulation of Euro Adoption in Bulgaria (English translation), Example of dual pricing in leva and euro appendix 6.1, Examples of 10 different label visualisations for double labelling prices in appendix 6.2., The dual display of the selling price of petroleum products and natural gas appendix 6.3 Read more
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Already subscriber? LoginThe analysis on Guidelines on Dual Price Display Ahead of Euro Adoption

Bulgaria’s Ministry of Economy and Industry has issued detailed guidelines on dual price display in leva and euros, effective from August 8, 2025, to August 8, 2026, ahead of euro adoption on January 1, 2026. The rules define key concepts, rounding methods, and exemptions, while also setting requirements for receipts, invoices, and how prices, discounts, and mixed payments must be presented. Read more
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Already subscriber? LoginBulgaria publishes Official Guidelines on Dual pricing and currency circulation ahead of Euro Adoption

Bulgaria has issued official guidelines requiring businesses to display prices in both leva and euros from August 8, 2025, to August 8, 2026, and to accept both currencies during the dual circulation period in January 2026. The rules aim to ensure clarity, transparency, and consumer protection as the country transitions to the euro on January 1, 2026. As Bulgaria prepares to adopt the euro... Read more
Euro Coin starter packs to launch in Bulgaria ahead of currency switch

Bulgaria will adopt the euro on January 1, 2026, and to ease the transition, commercial banks will begin selling euro “starter packs” this December—coin-only kits for individuals and mixed kits for businesses. The early distribution aims to reduce pressure on ATMs and exchanges, ensuring smoother adoption of the euro and minimizing disruptions at the start of 2026. Bulgaria is preparing for a majo... Read more
New event was created: Join our free webinar: Countdown to EUR in Bulgaria - Compliance Insights for Retailers

As Bulgaria moves closer to adopting the euro, retailers and fiscal device operators face 𝐧𝐞𝐰 𝐫𝐮𝐥𝐞𝐬, 𝐬𝐭𝐫𝐢𝐜𝐭 𝐝𝐞𝐚𝐝𝐥𝐢𝐧𝐞𝐬, 𝐚𝐧𝐝 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐜𝐡𝐚𝐧𝐠𝐞𝐬 that can’t be ignored. With the final regulations now officially released, it’s time to understand exactly what’s expected - and how to prepare. 📅 𝗝𝗼𝗶𝗻 𝘂𝘀 𝗼𝗻 𝗔𝘂𝗴𝘂𝘀𝘁 𝟮𝟭, 𝟮𝟬𝟮𝟱 for a free session that will walk you through the transition process step-b... Read more
New document was uploaded: S4F backoffice patch
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