National Revenue agency of Bulgaria receives over 300 submissions during public SAF-T consultations

The Bulgarian National Revenue Agency (NRA) has concluded a public consultation on its upcoming order regarding the format and submission process for the Standard Audit File for Tax Purposes (SAF-T). A total of 338 contributions from 49 individuals were reviewed, focusing on technical annexes and reporting instructions. While most feedback challenged the broader legal framework, the final order outlining SAF-T requirements is still pending.

The National Revenue Agency (NRA) of Bulgaria has introduced public consultation process regarding its forthcoming Executive Director's order on the format and procedure for submitting the Standard Audit File for Tax Purposes (SAF-T). A total of 338 contributions—including opinions, proposals, and recommendations—were submitted by 49 individuals, reflecting active public engagement with the digital tax reporting framework.

The consultations focused on annexes published on the NRA’s website, which included:

-The SAF-T’s XSD schema and sample XML file

-A tabular description of the file's structural elements

-Instructions for content, reporting frequencies (monthly, annually, or on request)

-Guidelines for reporting sensitive information under banking, insurance, and health legislation

The majority of rejected proposals pertained not to the draft annexes themselves, but to the existing legal framework—such as calls to alter submission timelines, expand content scope, or modify SAF-T obligations already in force.

The NRA has published a comprehensive summary titled “Report on the proposals, opinions and objections received…”, now available on its official website. The Executive Director's final order, which will solidify the structure and submission procedure for SAF-T reporting, remains pending.