On July 25, 2025, the National Revenue Agency (NRA) of Bulgaria released the final technical documentation for the upcoming 2026 implementation of the Standard Audit File for Tax (SAF-T).
The documentation encompasses the following key elements:
- SAF-T XML formats and reporting specifications
- Use cases
- Standardized nomenclatures for reportable information
- Corresponding validation rules
Implementation Timeline for Bulgarian SAF-T
- January 2026: Large enterprises (turnover exceeding BGN 300 million or tax liabilities exceeding BGN 3.5 million)
- January 2028: Medium-sized enterprises (turnover exceeding BGN 15 million or tax liabilities exceeding BGN 1.5 million)
- January 2030: All other taxpayers
Bulgaria is aligning with other nations that have already adopted the SAF-T, an OECD-endorsed standard schema designed to facilitate the exchange of information between taxpayers and tax authorities.
Bulgarian SAF-T Reporting Requirements
Three specific SAF-T reports are mandated:
- Monthly: General Ledger, Accounts Payable and Receivable, and Sales and Purchase Invoices (due by the 14th of the following month)
- Annually: Fixed Assets Report (due by June 30 of the following year)
- On-Demand: Inventory Report
To facilitate a smooth transition, a six-month grace period will be provided for the initial report submission.
How Can KGT Support You?
KGT has created an SAP-integrated SAF-T add-on solution for Bulgaria, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic SAF-T files in the legal format and controls before submission. When SAP DRC launched the Bulgarian SAF-T solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Bulgarian SAF-T services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
