First SAF-T reporting period (January 2026) and the first filing deadline of 2 March 2026 - what large enterprises needed to know, and what comes next.
Key facts at a glance:
- SAF-T obligation: from 1 January 2026
- First reporting period: January 2026
- Filing deadline: by 02.03.2026
- Affected entities: large enterprises within the meaning of the Accountancy Act
- Filing: electronically to the NRA in XML format
From 1 January 2026, certain large enterprises became obliged to file a Standard Audit File for Tax (SAF-T). The first reporting period was January 2026, and the deadline for filing the file was the end of February 2026.
Because 28 February 2026 was a non-working day, the deadline for the first filing was 2 March 2026. The first wave of obliged entities has already filed - but the lessons remain fully valid for everyone about to enter the scope of SAF-T.
This article summarizes the essentials of SAF-T. We won't fully repeat what it is - we have a separate detailed article on the topic you can revisit. Here we give enough context to make clear:
- who files,
- what exactly is filed,
- what SAF-T is not,
- and why timely preparation is critical for every enterprise entering the scope of SAF-T.
Which enterprises must file SAF-T from 1 January 2026
The obligation to file a Standard Audit File for Tax arises from 1 January 2026 for:
- large enterprises within the meaning of the Accountancy Act,
- that meet the conditions set out in the transitional and final provisions of the 2025 State Budget Act.
An important clarification that is often missed or misinterpreted: not all companies registered with the NRA's "Large Taxpayers and Insurers" directorate automatically fall within the obligation. And vice versa - an enterprise need not be assigned to the "Large Taxpayers and Insurers" territorial directorate to be obliged to file SAF-T.
This is clearly confirmed by the NRA - the scope is determined by statutory criteria, not by subjective judgment or by the name of the directorate you are registered with. There are also exceptions set out in the Tax and Social Insurance Procedure Code. For example:
- micro-enterprises not registered for VAT,
- non-profit legal entities that do not carry out commercial activity,
- other expressly specified categories of persons.
What is SAF-T?
SAF-T (Standard Audit File for Tax purposes) is an international standard for the electronic exchange of accounting and tax information between enterprises and tax administrations.
The standard was developed by the Organisation for Economic Co-operation and Development (OECD) and is already implemented in a number of countries, including nine European Union member states.
In essence, SAF-T means the following:
- enterprises extract data from their accounting and business systems;
- this data is structured in a standardized XML format;
- the file is filed to the NRA in a defined order and format.
Key point: SAF-T is not a manually created report. It is an export of already existing data.
What SAF-T is not (and why this matters)
One of the most dangerous mistakes we see is underestimating the scope with the argument: "It's just another file."
SAF-T does not require:
- replacing your accounting software entirely;
- unifying all systems into one;
- keeping your accounting under new accounting standards.
As the NRA clearly states, the only requirement is that data already existing in the enterprise's systems be exported in a standardized form, in line with the applicable accounting standards and the company's adopted accounting policies.
Equally important: the data can come from more than one system - ERP system, building systems, warehouse systems, accounting software. There is no requirement for everything to be "under one roof."
This does not mean the task is easy, however. It means it is technical, organizational and process-related, not purely accounting.
Where to find the official information and technical requirements
The order, format and content of the SAF-T file are regulated in Chapter Eight "b" of the Tax and Social Insurance Procedure Code, with the specific format set by an order of the NRA Executive Director.
The NRA website has a dedicated "SAF-T in Bulgaria" section, which publishes:
- the current XSD schemas;
- a sample XML file;
- guidelines for completion and filing;
- a questions-and-answers document.
These are not "recommended materials." They are the working documents against which the correctness of the filed information will be assessed.
The first reporting period: January 2026
SAF-T does not start in February and does not start "after we file."
It started on 1 January 2026, because January was the first reporting period.
If by the end of January an enterprise still:
- had not identified all data sources;
- had not checked whether its current accounting actually falls within the required structures;
- had not tested a data export;
…then it was not "slightly behind," but entering catch-up mode under pressure - a lesson that applies to every subsequent wave in the scope.
The deadline for the first filing: 2 March 2026
Formally, the filing deadline was the end of February 2026. Because 28.02.2026 was a non-working day, the deadline was 02.03.2026.
This created an illusion of "more time." In reality, however:
- February is the shortest month;
- the first filing almost always reveals problems;
- technical corrections don't happen in a day.
The enterprises that went through the first filing painlessly were those that worked on it early - a principle valid for every subsequent group in the scope.
Why the NRA is introducing SAF-T and what comes next
The goal of SAF-T is not "another administrative burden." Strategically, the goal is:
- standardizing communication between business and the NRA;
- reducing subsequent requests for additional information;
- more efficient and more predictable control.
The phased rollout is clearly regulated:
- from 1 January 2026 - large enterprises;
- from 2027 and 2028 - large, medium and small enterprises under certain conditions;
- from 2029 - all large, medium and small enterprises;
- from 2030 - including micro-enterprises
This means one thing: SAF-T is not a temporary experiment. It is the new standard.
Frequently asked questions (FAQ) about SAF-T
SAF-T (Standard Audit File for Tax purposes) is an international standard for the electronic exchange of accounting and tax information between enterprises and tax authorities, introduced in Bulgaria by the NRA.
From 1 January 2026 the obligation arises for large enterprises within the meaning of the Accountancy Act that meet the conditions set out in the 2025 State Budget Act.
The first reporting period is the month of January 2026.
The deadline was the end of February 2026; because 28.02.2026 was a non-working day, the deadline was 02.03.2026.
No. SAF-T does not require replacing software. Data is extracted from existing systems and filed in a standardized format. That said, if you have or plan to introduce an ERP system in your business, it would make the process much easier to implement.
Yes. Data can be exported from several different systems - ERP, accounting software, warehouse or billing systems.
All current XSD schemas, sample files and guidelines are published in the dedicated "SAF-T in Bulgaria" section of the NRA website.
The risk is technical errors during filing, the need for corrections under time pressure, and increased attention from the revenue administration.
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