In relation to the gradual introduction and harmonization of the SAF-T (Standard Audit File for Tax) system in Bulgaria, effective from 2026, there are a few recent amendments, as follows:
- SAF-T Reporting Deadlines Extended Following Public Consultation
The deadline for the monthly SAF-T reporting submission has been amended and officially published in the State Gazette.
The recent amendments to the SAF-T legislation seem to bring welcome changes for taxpayers. Starting soon, the deadline for submitting monthly SAF-T reports will be extended from the 14th of the following month to the end of the month.
This update addresses the ongoing overlap with the VAT reporting deadline, allowing businesses more time to manage their compliance tasks. The change follows a one-month public consultation on the SAF-T scheme, during which many taxpayers voiced concerns about the tight timeline.
As a result, the extended deadline aims to support more accurate and thorough reporting, ultimately improving data quality.
In addition, Parliament has approved an extension of the window for submitting corrective SAF-T files—from 6 months to 12 months—giving companies more flexibility to adjust previous submissions.
- Last Legislative Updates
In line with Article 71k, paragraph 4 of the Tax and Social Security Procedure Code (TSSPC), the format and procedure for submission of the Standard Audit File for Tax Purposes (SAF-T) have been approved. According to Article 71z of the TSSPC, all liable persons are required to provide the file to the National Revenue Agency (NRA).
By Order No. З-ЦУ-30-1085 / 25.07.2025 of the Executive Director of the NRA, the following have been established:
- XSD scheme of SAF-T and sample XML files (Annex No. 1)
- Structure and data definition – file "SAF-T_BG_Structure_Definition.xlsx" (Annex No. 2)
- Requirements for the format and procedure of SAF-T submission (Annex No. 3)
The Order entered into force on July 25, 2025, and together with its annexes has been published on the official NRA website.
The Order specifies three files:
- Archive file "SAFT_BG_Schema_V_1.0.rar" containing the XSD schema and sample XML files.
- File "SAF-T_BG_Structure_Definition.xlsx" describing the structure.
- Requirements for the format and procedure of SAF-T submission.
Eurofast's View
The adoption of SAF-T represents a significant step towards aligning Bulgaria with international best practices in tax compliance and reporting. The extension of deadlines reflects the authorities' recognition of business challenges and their commitment to easing the transition.
We recommend that companies begin preparations as early as possible, test the compatibility of their accounting and ERP systems, and implement internal controls to ensure smooth and timely submissions.
Our team at Eurofast is ready to assist you with technical support, compliance guidance, and tailored solutions to meet the SAF-T requirements.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
