Bulgaria SAF-T Reporting to Start in 2026: Who Is Affected and When?

Bulgaria is moving forward with the implementation of SAF-T (Standard Audit File for Tax) reporting. The Bulgarian National Revenue Agency (NRA) has confirmed a phased approach starting from 1 January 2026, with obligations based on company size and financial thresholds.

Here’s what businesses need to know.

What Is SAF-T?

SAF-T is a standardised electronic format for accounting data, created by the OECD. It allows tax authorities to receive, audit, and analyse financial data more efficiently.

Who Must Report from 2026?

The first group of companies required to file SAF-T reports from 1 January 2026 includes large enterprises that meet specific financial thresholds.

Step 1: Are you a large enterprise?

You qualify as a large enterprise under the Accounting Act as of 31 December 2023 if you exceed at least two of the following:

• Total assets: more than BGN 38 million
• Net sales revenue: more than BGN 76 million
• Average number of employees: more than 250

Step 2: Do you meet the additional criteria?

To be included in the first wave of SAF-T reporting, large enterprises must also meet at least one of the following additional thresholds for 2023:

• Net sales revenue exceeds BGN 300 million, or
• Net payments made to the NRA (after refunds) for taxes and social contributions exceed BGN 3.5 million.

Only companies meeting both sets of criteria (large enterprise status and at least one additional condition) will be required to submit SAF-T files from 2026.

Timeline for SAF-T Implementation

The Bulgarian NRA has provided a detailed roll-out plan for SAF-T obligations, extending through 2030.

Year Financia Data as of Who Must File Additional Conditions 202631 December 2023Large enterprises

• Revenue > BGN 300M or
• Payments to NRA > BGN 3.5M

202731 December 2024Large, Medium, Small (based on new thresholds as of 6 July 2024)

• Revenue > BGN 300M or
• Payments to NRA > BGN 3.5M

202831 December 2025Large, Medium, Small

• Revenue > BGN 15M or
• Payments to NRA > BGN 1.5M

202931 December 2026Large, Medium, SmallNo additional thresholds203031 December 2027All other entitiesNo additional thresholds

Next Steps for Bulgarian Businesses

Companies operating in Bulgaria should:

• Review their 2023 financials to determine whether they fall within the first wave of SAF-T obligations.
• Prepare their accounting systems to generate SAF-T files in the required XML format.
• Monitor future updates from the NRA on file structure, submission method, and other technical specifications

Need Help with Bulgarian SAF-T?

At Marosa, we help multinational companies stay compliant with evolving EU VAT and SAF-T obligations. Get in touch with our team if you're unsure how these changes affect your business.

Find the official information in the NRA, Bulgarian tax authorities' website.