SAF-T in Bulgaria, explained
Bulgaria is introducing SAF-T in phases, starting on 1 January 2026 with the largest taxpayers. The National Revenue Agency (NRA) asks for a monthly file with ledger entries, sales and purchase invoices and payments, an annual file for fixed assets, and inventory records on request. SAF-T supplements the VAT return and does not replace it.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
SAF-T - Bulgarian monthly, annual and on-demand audit files (National Revenue Agency)
Who must file
VAT-registered taxpayers, phased by size. The first wave covers the largest companies, including Bulgarian branches and permanent establishments of foreign entities.
How it works
Accounting system generates the SAF-T XML in the NRA format → monthly file submitted electronically by the 14th of the following month → annual fixed-asset file by 30 June → inventory file on request → NRA validates and reconciles with the VAT return.
Key dates for Bulgaria
- 1 Jan 2026Phase 1: the largest VAT-registered taxpayers (reported thresholds: net revenue above BGN 300m, or tax and social security payments above BGN 3.5m)
- Jan - Jun 2026Six-month grace period for each new group: late or corrected files carry no penalty
- 2028Medium-sized taxpayers (reported)
- 2029Small taxpayers and remaining groups (reported)
- Jan 2030Micro-enterprises that are VAT-registered (reported). Micro-enterprises that are not VAT-registered are exempt
What the file contains
The monthly file covers general ledger entries, sales invoices, purchase invoices and payments, together with master data such as company details, ultimate owners, the chart of accounts and tax codes. The annual file covers fixed assets: acquisitions, disposals, depreciation and closing balances. Inventory records must be produced in the SAF-T format when the NRA asks for them.
What your ERP has to deliver
ERP and accounting systems must produce the NRA schema, map the Bulgarian chart of accounts and tax codes, and keep SAF-T totals consistent with the VAT return. Companies in later phases still need to plan, because the data quality required is much higher than for a VAT return alone.
The data flow, step by step
Practical insights
- The NRA compares SAF-T data with VAT returns, so totals must reconcile from the first filing.
- The six-month grace period for each new group is a chance to test the process, but fines apply afterwards. Reported fines are in the range of BGN 5,000 to 15,000 per late or missing file.
- Groups with several Bulgarian entities can fall into different phases, so each entity should be checked against the size thresholds.
Common pitfalls
- Treating SAF-T as a copy of the VAT return. It contains ledger, invoice and payment detail that the return does not.
- Missing or incorrect ultimate-owner and master data in the file.
- Waiting for the later phases. Data clean-up and chart-of-accounts mapping take time.