The Bulgarian National Revenue Agency (NRA) is preparing to implement the Standard Audit File for Tax (SAF-T) as part of its long-term strategy to digitize tax audits and increase transparency in financial reporting. For companies operating in Bulgaria, this marks a significant change in how tax-related data will be collected, structured, and submitted.
Implementation timeline in Bulgaria
According to the NRA’s official communication, the introduction of SAF-T will be gradual and will follow these key stages, covered in the following 5 years:
- January 1st, 2026: SAF-T reporting will become mandatory for large taxpayers. These are companies with significant economic activity, as defined by Bulgarian tax law.
- Subsequent Years: The obligation will be gradually extended to medium-sized and small enterprises.
The SAF-T file will be required on a periodic basis, and in certain cases, upon request during tax audits.
Get ready and choose the experienced and reliable partner
Isystems is fully prepared to support your organization through this regulatory transformation. Our expertise in tax compliance and ERP integrations has already been proven through the successful deployment of a fully functional SAF-T solution in Romania, helping numerous businesses across industries become fully compliant with the National Tax Administration Agency (ANAF). Аnd now, we’re ready to do the same in Bulgaria.
You can rely on the professionals at Isystems for:
- Assessment of your organization’s current level of readiness
- Development of a tailored implementation plan
- Full technical integration and adaptation to the Bulgarian regulatory context
- Employee training and ongoing support
- Continuous updates aligned with legislative changes
The time for preparation is now.
Although SAF-T will not become mandatory until 2026 for large enterprises, early preparation is essential. Ensuring your systems, teams, and reporting workflows are SAF-T-ready ahead of time will save valuable time and prevent compliance risks once enforcement begins.
Acting now allows you to:
- Avoid last-minute implementation challenges
- Align internal processes with evolving tax requirements
- Gain a competitive advantage through digitalization and automation
If you operate in Bulgaria or plan to expand your business there, now is the time to ensure regulatory readiness. Partner with Isystems as trusted expert who already knows how to make SAF-T work. Contact us now!
