The NRA in Bulgaria announces upcoming changes to tax declarations for large taxpayers.

Starting January 1, 2026, Bulgaria’s NRA will require large taxpayers to submit accounting data using the standardized SAF-T format, with around 460 companies already notified. Pilot testing will begin soon, and a new electronic service is being developed to support SAF-T submissions ahead of full implementation.

 

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.