Starting January 2026, Bulgaria will implement mandatory SAF-T reporting in phases, beginning with large enterprises, followed by medium, small, and micro-enterprises by 2030. Businesses must submit monthly, annual, and on-demand SAF-T reports, with a six-month grace period for the first submission to facilitate compliance.
Bulgaria introduces mandatory SAF-T reporting starting in in 2026
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Bulgaria
Author: Nikolina Basić
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Fiscal subject related
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372
Content accuracy validation date:
26.02.2025
Content accuracy validation time:
08:26h
Bulgaria is set to introduce mandatory Standard Audit File for Tax (SAF-T) reporting in a phased approach, starting January 2026.
The rollout begins with large enterprises in 2026. Medium and small enterprises will follow, with micro-enterprises joining by January 2030.
The timetable shows:
- Jan 2026: large enterprises (>BGN 300m turnover or tax >BGN 3.5m)
- Jan 2026: mid-sized enterprises (>BGN 15m turnover or tax >BGN 1.5m))
- Jan 2026: all other taxpayers
Bulgaria is joining other countries implementing SAF-T, the OECD-backed standard schema for the exchange of information between taxpayers and authorities.
There are three SAF-T reports required:
- Monthly: General ledger; Accounts Payable and Receivable; Sales and Purchase invoices (by 14th of following month);
- Annually: Fixed assets (by 30th June of the following year)
- On-demand: Inventory
A six-month grace period is scheduled for the first submission.
Monthly SAF-T submissions are mandatory, with a deadline of the 14th of the month following the reporting period.Annual submissions will include fixed assets data. A six-month grace period is provided for the first SAF-T submission to ease the transition, during which non-compliance will not incur penalties.
This staggered approach allows businesses of all sizes to gradually adapt to the new reporting framework, ensuring a smooth transition to the updated system. The implementation is part of Bulgaria's broader strategy to enhance tax transparency and combat fraud, aligning with international standards set by the OECD.
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