Bulgaria SAF-T: Everything You Need To Know

Bulgaria is on its way to introducing mandatory SAF-T reporting requirements for businesses, with implementation starting in January 2026.

But what is SAF-T, and how will these requirements affect Bulgarian taxpayers? This page has all the answers you need.

1. What is SAF-T?

2. When to submit a SAF-T declaration in Bulgaria

3. Bulgaria’s SAF-T implementation timeline

4. Implementing SAF-T as a business

5. FAQ

6. Additional resources

What is SAF-T?

Short for Standard Audit File for Tax, SAF-T is an XML-based file type used to exchange tax information electronically to tax authorities. The goal of the initiative is to enhance tax compliance and streamline data exchange between taxpayers and tax authorities.

SAF-T is an international standard used across Europe, including countries such as Poland, France, Germany, Romania, Lithuania, Norway and soon Bulgaria.

Different types of information typically have varying reporting requirements. For example, once implemented in Bulgaria, SAF-T rules will require the monthly filing of general ledger entries, purchase and sales invoices and payment records – while asset information must be submitted annually.

When to submit a SAF-T declaration in Bulgaria

SAF-T’s implementation in Bulgaria begins in January 2026. There will be three mandated SAF-T reports, all with different reporting cadences.

Monthly – submitted by 14th day of following month: General ledger, Accounts Payable and Receivable, Sales and purchase invoices
Annually – submitted by 30 June of following year: Fixed assets
On-demand: Inventory

Bulgaria SAF-T implementation timeline

Here are the key dates in Bulgaria’s SAF-T plans.

January 2026: SAF-T applies to large enterprises that either have:
- Net sales revenue for 2023 exceeding BGN 300 million (approx. 150 million EUR)
- Tax and social security contributions collected exceeding BGN 3.5 million
January 2027: SAF-T applies to large, medium and small enterprises that either have:
- Net sales revenue for 2024 exceeding BGN 300 million (approx. 150 million EUR)
- Tax and social security contributions collected exceeding BGN 3.5 million
January 2028: Large, medium and small enterprises that either have:
- Net sales revenue for 2025 exceeding BGN 15 million (approx. 7.5 million EUR)
- Tax and social security contributions collected exceeding BGN 1.5 million
January 2029 – SAF-T applies to all large, medium and small enterprises – regardless of additional conditions.
January 2030 – SAF-T also applies to micro-enterprises.

Note: There will be a six-month grace period for SAF-T reporting, and taxpayers can submit corrections to submitted files within six months without being penalised by the tax authorities.

Implementing SAF-T as a business

Complying with your tax obligations is vital. In the coming years, SAF-T will serve as another requirement for Bulgarian taxpayers, providing deadlines for the accurate reporting of important data. This will only add to your compliance workload.

Sovos SAF-T solutions can help your organisation to spend less time on compliance and more on growing your business. Automate your preparation process to drive efficiency and ensure accuracy, providing peace of mind that you will avoid potential fines and penalties.

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FAQ

Is SAF-T mandatory in Bulgaria?

SAF-T is not mandatory in Bulgaria, though its legal implementation begins in 2026 for qualifying large businesses. It will be obligatory for businesses of all sizes in Bulgaria from January 2030.

What businesses need to comply with SAF-T in Bulgaria?

From January 2026, large enterprises will need to file SAF-T reports if their net sales revenue for 2023 exceeds BGN 300 million or tax and social security contributions collected exceed BGN 3.5 million.

From January 2027, large, medium and small enterprises will have to file SAF-T reports if their net sales revenue for 2023 exceeds BGN 300 million or tax and social security contributions collected exceed BGN 3.5 million.

From January 2028, large, medium and small enterprises must comply with SAF-T requirements if their net sales revenue for 2025 exceeds BGN 15 million or tax and social security contributions collected exceed BGN 1.5 million.

From January 2029, Bulgaria’s SAF-T obligation will expand to include all large, medium and small enterprises. This will grow to include micro-enterprises in January 2030.

What are the submission deadlines for SAF-T declarations in Bulgaria?

From 2026, applicable taxpayers in Bulgaria will have to submit SAF-T reports as per the following:

General ledgers, Accounts Payable Receivable, and sales and purchase invoices must be submitted monthly – specifically by the 14th day of the following month.
Fixed assets must be reported annually – specifically by the 30 June of the following year.
Inventory reports must be submitted whenever requested – this is an on-demand reporting process.