Bulgarian businesses are facing another important step in the digital transformation process - from 1 January 2026, large taxpayers will be required to submit data to the NRA in an electronic SAF-T format. This became clear from official information published by the revenue agency in early June 2025, marking the beginning of the actual implementation of this international standard in the country.
In addition, the public consultation on the project ended at the beginning of this month and all the comments and suggestions received from businesses and professional organizations have already been considered by the administration. This means that the SAF-T regulatory and technical framework in Bulgaria is in its final phase and the process of actual implementation is moving to the next level.
Around 460 companies have already been identified that fall under the first wave. The NRA has started sending notification letters to each of them with detailed preparation guidelines, technical requirements and deadlines. However, the start date is clear: 1 January 2026.
What is SAF-T?
SAF-T (Standard Audit File for Tax) is a standard developed by the OECD that aims to unify and structure the exchange of accounting and tax information between businesses and administrations. The format is successfully used in a number of European countries and has already proven its effectiveness in controls, audits and audit activities.
At its core, SAF-T is an XML file that includes key accounting and financial data - general ledger, timesheets, invoices, bank transactions, VAT logs, fixed asset information and more. Unlike traditional reports, here the structure and names of the elements are strictly defined and subordinated to a single standard, which facilitates automated processing and analysis by the NRA.
What does this mean for the affected companies?
In practice, the introduction of SAF-T will require technological and organisational changes. Companies must assess the readiness of their ERP and accounting systems, ensure the technical capability to generate SAF-T files in accordance with the requirements, and prepare internal teams to work with the new format. Test submissions are also expected to be organised by the end of 2025, which will allow for the identification of possible inconsistencies and corrections before the official launch.
Although the obligation will initially cover only a limited number of companies, it is expected that the scope will be extended in the next stages. This makes the topic relevant not only for large companies, but also for medium and small businesses, which will in time also have to prepare for this new reporting model.
Why is SAF-T important?
In addition to providing greater transparency and control over accounting information, SAF-T helps automate processes, reduce administrative burden and speed up communication with the revenue administration. It is part of the NRA's broader strategy to digitise and introduce modern control and service mechanisms.
In other words, SAF-T is not just a file. It is a new philosophy of data exchange that requires businesses to be more flexible, more transparent and more technologically adequate.
How can we help?
At Plana Solutions, we are actively monitoring the SAF-T implementation process in Bulgaria and are already working with partners on readiness analysis, systems adaptation and preparation for the actual submission of information in this format. We have technical expertise that covers ERP integrations as well as process auditing and team training.
If your company is on the list of those affected, don't wait until the last minute. The earlier preparations begin, the smoother the transition to the new reality will be. And if you're not yet part of the scope, but want to keep up with the changes - we can help you build a strategic action plan.
