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 is expected to be expanded to medium, small, and micro-enterprises.
What does the SAF-T file contain?
SAF-T is not just a technical file – it is a mirror of a company's entire accounting system for a specific period. The data is structured in XML format and follows internationally accepted logic, adapted to Bulgarian tax and accounting requirements.
According to the NRA order, the SAF-T file includes several basic modules:
Basic information (Header): Identification data for the company, the period, the type of file, the software used, etc.
Master Files: Lists of counterparties, products, accounting accounts, tax categories, and other reference elements necessary for interpreting the records.
General Ledger Entries: All transactions recorded in the general ledger for the relevant period, including values, grounds, accounts, and links between documents.
Fixed Assets: Submitted once a year and containing information on acquisitions, depreciation, write-offs, and other characteristics.
File on demand: Contains inventory data that is provided only upon explicit request by the NRA.
Validation: Each file is subject to automatic validation against an XSD schema published by the NRA, which defines mandatory fields, formats, and logical dependencies between them.
What types of files are submitted?
The order specifies three main types of SAF-T files that companies will have to generate and submit:
Monthly file – covers all accounting transactions and reference information for a given month. Submission must be made by the 14th of the following month, with the possibility of an extension until the end of the month.
Annual file – submitted by June 30 of the following year and containing information on fixed assets.
File on request – activated only upon explicit request by the NRA, for example, during an audit, inspection, or thematic review.
How will you submit SAF-T data?
According to the official technical documentation and options described by the NRA, SAF-T can be submitted in three main ways:
Manually – slow and risky
For small businesses with a limited number of records, it is possible to generate and submit the file manually – by filling in an XML template and uploading it to the NRA portal with a QES. However, this is a highly risky approach, as it requires technical precision, knowledge of XML, and constant manual monitoring of changes in the structure. A formatting error can result in the file being rejected or submitted incorrectly.
Through integration – automated and secure
The preferred and recommended approach for medium and large enterprises is direct integration between the accounting/ERP system and the NRA system. This allows for:
automatic generation of the XML file based on actual accounting data;
internal validation before submission;
submission via secure electronic communication (including the option of an API connection);
archiving and traceability of all submitted versions.
The integration eliminates the risk of human error and allows the process to be part of standard reporting – with minimal manual involvement.
With an aggregator – for complex cases
For more complex structures – such as holding companies, companies with external accountants, or distributed systems – an aggregation service can be used. This is an intermediate layer between the company and the NRA, which collects data from various sources (accounting software, CRM, warehouse systems, etc.), validates it, generates a SAF-T file, and submits it in accordance with the scheme. Such aggregators can be software solutions or external consulting companies that offer "SAF-T as a service."
What's next for businesses?
The first obligated entities have already been officially notified by the NRA and must prepare by the end of 2025. According to the order, a 6-month grace period is provided after the start date, during which no penalties will be imposed for technical errors. An extension of this period to 12 months is being considered.
However, preparations must begin now. It is recommended that each enterprise:
assess the readiness of its software – whether it supports SAF-T and which module is required;
organize an internal process for checking and validating files before submission;
assign responsibility to a specific team – accountants, IT department, external consultants;
ensure testing through demo submissions where possible;
consider automation and/or outsourcing options if internal capacity does not allow for independent implementation.
SAF-T is not a one-time obligation, but a new permanent element in the communication between businesses and tax authorities. The sooner companies realize the need for structured, automated, and secure preparation, the easier and smoother their transition through this reform will be. Submission is not just a technical act – it is part of the company's overall tax and accounting discipline. And with it come opportunities – for better accountability, control, and security vis-à-vis the state and partners.
Our team has already developed a ready-to-use solution for submitting the SAF-T file, fully compliant with the latest NRA decree and technical requirements.
If you want to go through this transition without unnecessary stress, delays, or errors, we can be your reliable partner. We offer integrations, automated submissions, and personalised support tailored to your business needs.
