Bulgaria: SAF-T to be Implemented

On 24 February 2025, the Ministry of Councils passed the Draft National Budget 2025 law for debate in the National Assembly. 

The law outlines a clear timeline for the implementation of SAF-T (Standard Audit File for Tax), specifying deadlines for filing and compliance. 

Below are the phases for SAF-T Implementation: 

• Large Enterprises (January 2026): 

• Mandatory filing for large enterprises, as defined under the Bulgarian Accountancy Act, that are registered as large taxpayers. 

• Annual 2023 turnover exceeding 300 million BGN or tax contributions (corporate, income, and VAT) exceeding 3.5 million BGN. 

• Large and Medium Taxpayers (January 2027): 

• Mandatory filing for both large and medium taxpayers. 

• Annual 2024 turnover exceeding 300 million BGN or tax contributions (corporate, income, and VAT) exceeding 3.5 million BGN. 

• Large, Medium, and Small Taxpayers (January 2028): 

• Mandatory filing for large, medium, and small taxpayers. 

• Annual 2025 turnover exceeding 15 million BGN or tax contributions (corporate, income, and VAT) exceeding 1.5 million BGN. 

• All VAT Registered Businesses (January 2029): 

• Mandatory filing for large, medium, and small taxpayers regardless of turnover or tax contributions. 

• All VAT Registered Businesses (January 2030): 

• Mandatory filing for all other VAT-registered businesses, regardless of size, turnover, or tax contributions. 

For monthly SAF-T Reporting Period the deadline for submission is the 14th calendar day after the end of the reporting month, or the next working day if the 14th falls on a non-working day. 

A 6-month grace period will be available from the moment the obligation arises. The grace period will end on the submission deadline of the 6th reporting period, which will be 14 July. 

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