SAF-T reporting? We’re ready!

It is planned to introduce mandatory SAF-T filing in several stages, with the criteria for companies that will fall within the scope of the regulation in the first stage being the following:

From 2026, all large enterprises within the meaning of the Financial Reporting Act, within the scope of the Financial Reporting Directorate.

Or in other words, companies that exceed at least two of the following indicators:

1) Book value of assets – 50,000,000 BGN;

2) Net sales revenue – 100,000,000 BGN;

3) Average number of employees for the reporting period – 250 people.

We, at FTS, are completely ready! Our solution is already underway in pilot projects for Bulgaria.

We rely on real expertise – our team has developed and implemented successful SAF-T solutions for clients in Norway and Romania, which gives us confidence and experience in adapting to Bulgarian legislation.

SAF-T and system versions

We advise all our clients who are still using older versions of their ERP systems to consider upgrading to ensure full compatibility with SAF-T standards.

What does FTS advise you?

Check if you are a large enterprise within the meaning of the Financial Instruments Act and at the same time fall under the GDO Directorate:

If “YES”: Contact us as soon as possible to plan the next steps.

If “NO”: Expect more information about the next steps at our annual FTS event. We will soon announce the exact dates for meetings and discussion of all your questions.

* In the 2025 budget proposal, expected in mid-February, we will also have new, final information on SAF-T, as due to the legal requirement for a 1-year period between announcement and entry into force, it may be delayed from 1/1/2026 to 1/7/2026. We will keep you informed of any changes.

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