Bulgaria's 2025 State Budget Act introduces Standard Audit File for Tax (SAF-T) requirement

12 December 2024|Tax Alerts, National/Federal Taxation, Global|Bulgaria

Following the trend toward digitalizing tax administration, Bulgaria is introducing SAF-T, with the first files required for submission as of 2026.
Businesses may want to plan for the SAF-T effective date by performing internal assessments, mappings, and preparations in terms of technology needed to comply.

Executive summary

The draft State Budget Act for 2025 includes amendments to the Tax and Social Security Procedure Code (TSSPC) that introduce the obligation for Bulgarian businesses to s…

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