Aug 6, 2025
With the introduction of the Standardised Audit File for Tax (SAF-T), Bulgaria is taking an important step towards the digitisation of tax control and the exchange of accounting information between businesses and the NRA. In practice, this is a unified and standardised framework through which companies will submit detailed financial and accounting information directly to the revenue administration—in a machine-readable format and according to clearly defined rules. After a long process of discussion, in mid-2025 the NRA published the final order of the executive director, which describes the structure, format, and procedure for submitting the SAF-T file. According to it, from January 1, 2026, submission will become mandatory for about 460 large enterprises. In the coming years, the scope i