The NRA publishes the Executive Director’s order for SAF-T

The National Revenue Agency (NRA) has published the Executive Director’s Order under Art. 71k, para. 4 of the Tax and Social Security Procedure Code (TSPC), which approves the format and procedure for submitting a Standard Audit File for Tax (SAF-T).

From January 1, 2026, approximately 460 companies will be required, pursuant to Art. 71h of the TSPC, to submit reports to the revenue agency in the unified format.

As a result of the successful public consultations and the constructive feedback received, three sample XML files (monthly, annual and on-demand) have been attached to the order, which will be of assistance to businesses. The annexes to the order provide additional guidelines and explanations for filling in the information in the specific file.

In the context of improving compliance with tax legislation and increasing the level of transparency and communication between the NRA and businesses, the revenue agency team is available to clarify all issues related to the implementation of the standard audit file for tax purposes. Interested parties can ask their questions by e-mail to saf_t_bg@nra.bg. They will be included in the questions and answers section on the NRA website.
We remind you that the revenue agency has already notified by letters the enterprises that from the beginning of next year will be obliged to submit reports in the unified format, given that these entities must promptly take the necessary actions in order to comply with the obligation to generate and submit the file.

Are you ready for SAF-T? Write to us if you haven’t yet!

Source: NRA

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