Bulgaria Prepares SAF-T Rollout to Modernize
Tax Reporting

Bulgaria’s National Revenue Agency (NRA) launched a public consultation regarding the upcoming rollout of the Standard Audit File for Tax (SAF-T). The initiative forms part of Bulgaria’s broader tax digitalization strategy to boost transparency und combat VAT fraud. 

The SAF-T implementation will be phased starting in 2026, with mandatory electronic invoicing and transactional reporting obligations expanding progressively through 2030. 

Monthly Reports (Due by the 14th of the following month) 

Companies will be required to submit: 

• General Ledger – Complete financial entries by account 
• Accounts Payable & Receivable – Open balances with suppliers and customers 
• Sales & Purchase Invoices – Complete list of commercial transactions 
• Annual Reports (Due by June 30 of the following year) 
• Fixed Assets – Information on long-term assets such as buildings, vehicles, and equipment 
• Reports Upon Request by NRA 
• Inventory Report – Detailed stock listing, submitted only upon formal request 

To ease the transition, a 6-month grace period will apply after initial SAF-T implementation. During this time: 

• Companies can test the reporting process 
• No penalties will apply if final deadlines are met after the grace period 

SAF-T compliance requires businesses to upgrade their accounting and ERP systems to support: 

• Efficient data retrieval and secure submission 
• Automated generation of SAF-T structured data files 
• Real-time, error-free monthly reporting 

MELASOFT is here to help your organization prepare for SAF-T and electronic invoicing reforms in Bulgaria. From system configuration to reporting automation, we offer tailored solutions for each phase of implementation. 

Contact our team at info@melasoft.com for SAF-T readiness assessments.