Bulgaria is expected to implement an obligation for taxpayers to submit Standard Audit File for Tax (SAF-T) files periodically to the country’s tax authorities.
The exact timeline for implementation remains undefined, as the project is still under development and the legislation hasn’t been adopted yet. It is anticipated that the SAF-T obligation will be introduced in phases starting with the large taxpayers, potentially as of 2025. However, whether this pertains to the adoption of the law or its enforcement is yet to be clarified.
It has been reported that the Bulgarian SAF-T framework will consist of mandatory periodic submission of various documents, as follows:
- Monthly: General ledger entries, purchase and sales invoices, and payment records.
- Annually: Asset information.
- Upon Request: Details on the movement of goods.
Currently, a working version of the schema for Bulgarian SAF-T has been published on the official website here (in Bulgarian only)
