As Bulgaria progresses toward digital tax transformation, it has officially outlined the technical framework for the Standard Audit File for Tax purposes (SAF-T), aligning with OECD guidelines and European standards. This change introduces new requirements for digital data structuring, submission timelines, and technical formatting.
Below is a comprehensive breakdown of the SAF-T reporting structure, submission procedures, and key deadlines that businesses must now prepare for.
SAF-T Overview and Purpose
SAF-T is an international standard that allows tax authorities to receive accounting data in a structured format for audit and compliance purposes. In Bulgaria, the SAF-T schema is designed to collect comprehensive financial and transactional data from businesses through structured XML files. These files are meant to ensure transparency, streamline audits, and improve tax collection efficiency.
Technical Format and File Specifications
File Format: XML
File Naming Convention:
- Monthly submission: UIC_MM_YYYY.xml
- Annual submission: UIC_YYYY.xml
- Upon request: UIC_DD_MM_YYYY_DD_MM_YYYY.xml
- (Where UIC is the company’s unique identification code)
Maximum File Size: 50 GB
Submission Channels and Authentication
Submissions must be made electronically via the National Revenue Agency’s (NRA) digital portal using a qualified electronic signature (QES). Alternatively, authorized APIs are provided for system-to-system integration to support automated submissions.
Reporting Frequencies and Deadlines
Bulgaria implements SAF-T in phases, depending on the type and size of the taxpayer.
Monthly Reporting (Starting 01.01.2026):
Required by the 14th of each month following the reporting period. Applies to:
- Customers
- Suppliers
- General ledger accounts
- Products
- Invoices
- Payments
- Tax tables
Annual Reporting (Starting 01.01.2027):
Covers fixed asset data and selected inventory details. Submitted annually with the corporate tax declaration under the Corporate Income Tax Act.
Upon Request by Revenue Authorities (Effective 01.07.2026):
Revenue authorities may request SAF-T files covering:
- Inventory stock and movements
- Data from banks, insurers, and healthcare providers (with special rules to protect confidential or regulated data)
Correction and Resubmission Rules
If the initial submission is found to be invalid due to formatting errors, schema non-compliance, or missing QES, it will be rejected. Companies are then given seven days to correct and resubmit the file. The latest valid submission for a period is considered the official record.
Multiple correction files may be submitted within a reporting window, and each correction must include the complete dataset for the relevant period—not just the changes.
Special Reporting Considerations
- Healthcare Providers: Must omit personal health information. Only summary data is accepted.
- Banks and Financial Institutions: Submit aggregate data for financial instruments.
- Insurers and Reinsurers: Only submit aggregated financial data to protect insurance secrets.
Compliance Timelines and Transition Period
The SAF-T obligation begins in stages:
- Monthly submissions start from January 1, 2026
- On-demand submissions from July 1, 2026
- Annual reporting from January 1, 2027
During the first six months of mandatory monthly reporting, the NRA introduces reporting in waves, increasing coverage incrementally each month.
Final Thoughts
The implementation of SAF-T in Bulgaria marks a significant leap toward digital tax governance. Companies should begin preparing now ensuring readiness by early 2026 will help avoid penalties and ensure smooth cooperation with the Bulgarian NRA.
