Standard Audit File (SAF-T): What do we need to know about invoice reporting and the new NRA requirements?

As the phased introduction of the Standard Audit File for Tax Purposes (SAF-T) in Bulgaria approaches, the accounting community is faced with the need to familiarize themselves in detail with the new requirements for submitting accounting information to the National Revenue Agency. One of the key aspects is the accounting of purchase and sales invoices. What information will we need to submit, how detailed should it be, and which fields are absolutely mandatory?

According to the latest amendments and additions to the DOPK (e.g. State Gazette, issue 26 of 27.3.2025), the submission of the monthly SAF-T file (containing the accounting records of purchases, sales, payments and other accruals) will be by the 14th of the month following the reporting month, and the annual SAF-T file (containing information on fixed assets and inventories) – simultaneously with the submission of the annual tax return. Although different deadlines for the entry into force of the obligation are provided for different categories of enterprises (from 2026 for large enterprises to 2030 for micro-enterprises), the preparation and adaptation of systems must start early, as the changes are significant.

One of the most worrying and labor-intensive aspects of SAF-T is the recording of primary documents, and in particular – purchase invoices, because the new rules require all invoice data, line by line, with quantities, values, units of measurement and unit prices, to be entered into accounting software that can generate the SAF-T file for submission. This applies not only to inventory invoices, but also to all invoices received and issued by the enterprise.

The requirements under SAF-T for accounting are much more extensive, but in this article we will only consider those related to the accounting of invoices. Based on the NRA’s published XSD schema drafts, tabular descriptions of the structure (Appendix 2) and instructions for the format and submission order (Appendix 3), which are under public discussion until June 9, let’s look at how purchase invoices are expected to be presented in the SAF-T file. The reflection of sales invoices is similar and due to the fact that they are usually issued through software, we believe that the implementation of the SAF-T format for them would be easier, given that the data for them is created directly in the software used for invoicing. Purchase invoices, however, should be entered in more detail than the current practice.

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

Source: KIK.BG

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