The NRA in Bulgaria releases a new Order for the Standard Audit File for Tax (SAF-T).

Bulgaria’s National Revenue Agency (NRA) has issued a new order detailing how selected companies must submit tax data using the Standard Audit File for Tax (SAF-T), effective January 1, 2026. The order includes sample XML formats and clarifies that the SAF-T applies only to standard accounting records, not fiscalization data, with support provided via a dedicated NRA contact channel.

The National Revenue Agency (NRA) of Bulgaria has officially issued an order by its Executive Director, outlining how companies should submit the Standard Audit File for Tax (SAF-T). This order, based on the Tax and Social Security Procedure Code, sets the format and process for submitting the audit file.

Starting January 1, 2026, around 460 companies will be required to send their tax data to the NRA in a new, unified format. These businesses were previously notified by letter to prepare for the upcoming obligation. This is a file regarding accounting data, with no affection of fiscalization rules.

Following public consultations, the NRA included three sample XML files in its order—monthly, annual, and on-request versions—to guide companies through the process. Additional instructions and clarifications are provided in the annexe.

The NRA urges companies to review the materials carefully and notes that the SAF-T only includes data found in standard accounting records. For help or questions, businesses can email saf_t_bg@nra.bg. Responses may be featured in the Q&A section on the NRA website: https://nra.bg/wps/portal/nra/proekti/sistema-za-schetovodno-otchitane/sistema-za-schetovodno-otchitane