NRA notifies large taxpayers of changes in tax declarations starting next year

The National Revenue Agency is notifying by letters about 460 companies that, as of January 1, 2026, will be required to submit their accounting information in the unified SAF-T format.

These are the entities that, according to the data available at the revenue agency, meet the criteria specified in §17, para. 1, item 1 of the Transitional and Final Provisions to the State Budget Act of the Republic of Bulgaria for 2025. The majority of them are “large enterprises” within the meaning of the Accountancy Act, registered with the Territorial Directorate of the NRA “Large Taxpayers and Insurers”.

The public consultations on the order of the Executive Director of the NRA, which will approve the structure, form, content and method of submitting the standard audit file, have ended. All proposals and comments are being considered and the order will be issued as soon as possible.

Next month, the revenue agency will begin pilot testing of the new accounting method, and for this purpose, the NRA will send invitations to the individuals from the first group for the implementation of SAF-T with a proposal for voluntary participation in the testing. According to the number of those who expressed a desire to participate, a small group of enterprises will be selected to participate in the pilot testing, which will continue until the end of this year.
It is planned to implement a new electronic service for accepting data on the economic activity and accounting of obligated entities in the standardized format – SAF-T, which is under development.

Are you ready for SAF-T? Write to us if you are not!

Source: NRA

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