Bulgaria officially introduces SAF-T with submissions beginning in 2026

31 March 2025|Tax Alerts, National/Federal Taxation, Global|Bulgaria

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Following the trend for digitalization of the tax administration, Bulgaria is introducing Standard Audit File for Tax (SAF-T).
The first files will be required for submission as of 2026; however, businesses should use the time till then for internal assessments, mappings, preparation and finding a technical solution.
Bulgaria’s 2025 State Budget Act has already been adopted and it is expected to be published in the State Gazette.

Executive summary

The State Budget Act fo…

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