Bulgaria introduces mandatory monthly SAF-T reporting, phased in from January 2026 to 2030
- Jurisdiction
- Bulgaria
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Action required
- Announced
- 27 March 2025
- Effective
- 1 January 2026
- Instrument
- BG-ACT--2025-16-17-26-2025
- Authority
- Държавен вестник (State Gazette of the Republic of Bulgaria)
- Verified
- Fetched from official source · high confidence
Enterprises under the Accountancy Act, in five stages: from 2026, large enterprises with 2023 net sales above BGN 300 million or net NRA payments above BGN 3.5 million; all large, medium and small enterprises by 2029; the rest from 2030.
Large enterprises with 2023 net sales above BGN 300 million or net NRA payments above BGN 3.5 million file SAF-T monthly from January 2026 (first file due 14 February 2026); later stages from 2027 to 2030.
The Bulgarian State Budget Act for 2025, published in State Gazette extraordinary issue 26 of 27 March 2025, introduces mandatory SAF-T (standard audit file for tax purposes) reporting. §16 of its transitional and final provisions inserts chapter 8b (arts 71з–71к) into the Tax and Social Insurance Procedure Code (ДОПК/TSSPC). Enterprises within the meaning of the Accountancy Act must file the SAF-T monthly by the 14th of the following month. Exempt are micro-enterprises not registered for VAT and certain non-commercial entities. Fixed-asset data is filed with the annual corporate tax return; inventory data is filed on request. §17 phases in the first obligation in five stages: from 1 January 2026, large enterprises (at 31 December 2023) with 2023 net sales above BGN 300 million or net payments to NRA accounts above BGN 3.5 million; from 1 January 2027, the same thresholds on 2024 figures for large, medium and small enterprises; from 1 January 2028, sales above BGN 15 million or NRA payments above BGN 1.5 million (2025 figures); from 1 January 2029, all large, medium and small enterprises; and from 1 January 2030, all remaining obliged enterprises. For these phased starts, the six-month grace period of art. 71к(5) does not apply. New art. 277а fines legal entities BGN 5,000–15,000 for non-filing (BGN 10,000–30,000 for a repeat violation).
What changed in detail
Bulgaria’s State Budget Act for 2025 was published in the State Gazette, extraordinary issue 26 of 27 March 2025. Its transitional and final provisions amend the Tax and Social Insurance Procedure Code (ДОПК) to introduce the standard audit file for tax purposes (SAF-T).
§16 inserts chapter 8b (articles 71з–71к):
- enterprises within the meaning of the Accountancy Act file the SAF-T monthly, by the 14th of the following month;
- micro-enterprises not registered for VAT and certain non-commercial entities are exempt;
- fixed-asset data goes in with the annual corporate tax return, and inventory data is filed on request.
§16 also adds article 277а: fines of BGN 5,000–15,000 for a legal entity that does not file, and BGN 10,000–30,000 for a repeat violation.
§17 phases in the first obligation:
| From | Who |
|---|---|
| 1 January 2026 | Large enterprises at 31 December 2023 with 2023 net sales above BGN 300 million, or 2023 net payments to NRA accounts above BGN 3.5 million |
| 1 January 2027 | Large, medium and small enterprises meeting the same tests on 2024 figures |
| 1 January 2028 | Sales above BGN 15 million or NRA payments above BGN 1.5 million (2025 figures) |
| 1 January 2029 | All large, medium and small enterprises |
| 1 January 2030 | All remaining obliged enterprises |
For these phased starts, the six-month grace period in article 71к(5) does not apply.
What it means
The first stage is live. The largest enterprises have filed monthly SAF-T since January 2026, with the first file due on 14 February 2026. The second stage starts on 1 January 2027, so enterprises that cross either test on their 2024 figures should be testing their files now.
The thresholds are stated in leva because they test 2023 to 2025 figures, even though Bulgaria adopted the euro on 1 January 2026. Whether a later act restated them in euro has not been checked.
The technical detail of the file sits in the NRA’s implementing order, which is not part of this record.
Proof
б) през 2023 г. постъпленията по сметки на Националната агенция за приходите от данъци и осигурителни вноски, намалени с възстановените суми за данъци и осигурителни вноски, са над 3 500 000 лв.;b) in 2023, receipts into the National Revenue Agency's accounts from taxes and social-security contributions, less refunded taxes and contributions, exceed BGN 3,500,000;
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