Bulgaria: Guidance on standard audit file for tax (SAF-T) report

Bulgaria: Guidance on standard audit file for tax (SAF-T) report

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July 28, 2025

The National Revenue Agency (NRA) on July 25, 2025, published an order of the Executive Director under Art. 71k, para. 4 of the Tax and Social Security Procedural Code (TSSPC), which regulates the format and procedure for submitting a standard audit file for tax (SAF-T).

At the end of March 2025, amendments were made to the TSSPC to introduce mandatory SAF-T reporting in Bulgaria. A draft version of the order was published by the NRA in early May, providing the public with an opportunity to submit comments and suggestions.

Read a July 2025 report prepared by the KPMG member firm in Bulgaria

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