Bulgaria continues the phased implementation of SAF-T (Standard Audit File for Tax). The standardized electronic format for reporting detailed accounting data directly to tax authorities is part of the National Revenue Agency’s strategy to digitalize tax reporting and improve financial transparency.
This change introduces a standardized format for submitting accounting data directly from company systems, covering transactions, invoices, payments, assets, and inventory. As the rollout progresses, more organizations will fall within the scope of mandatory reporting.
Which organizations will be affected and when?
Following the initial phase targeting large taxpayers, the next stage will extend SAF-T requirements to big, mid-sized, and small companies. The scope is defined based on company revenue, as it serves as a key indicator of business size, transaction volume, and overall impact on the tax system.
From January 1st, 2027, SAF-T reporting will become mandatory for companies with annual net revenue exceeding EUR 153 million (BGN 300 million) or annual net tax and social security liabilities exceeding EUR 1.8 million (BGN 3.5 million).
How to prepare?
Early preparation is key to ensuring a smooth transition. Companies should focus on:
- Assessing whether they fall within upcoming SAF-T phases
- Reviewing ERP and accounting system capabilities
- Ensuring data quality and proper structure
- Aligning internal processes with reporting requirements
- Selecting an experienced implementation partner
Why work with Isystems?
SAF-T implementation requires both regulatory understanding and strong ERP expertise.
With over 20 years of experience and deep knowledge of Microsoft Dynamics 365 products, Isystems Group supports organizations throughout the entire process – from readiness assessment to system configuration and validation.
In addition, Isystems offers the first certified solution designed to support Bulgarian SAF-T compliance, helping businesses automate reporting, ensure data accuracy, and reduce manual effort. The Bulgarian SAF-T app, developed by Isystems specialists, has already supported a number of companies in the first phase in meeting the new requirements.
By combining proven expertise with ready-to-use tools, Isystems enables companies to meet regulatory requirements efficiently while maintaining stable and well-structured financial operations.
Don’t wait to the last minute
If your organization falls under effect of the second phase of SAF-T requirements, start the preparation of your business now. Choose the proven expert and contact us today.
Here you can find more details about the Bulgarian SAF-T reporting campaign.
