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

Since 2026, all large enterprises within the meaning of the Law on Financial Reporting, within the scope of the Directorate of Financial Reporting.

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 personnel for the reporting period – 250 people.

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

We are stepping on true expertise – our team has developed and implemented successful SAF-T solutions for clients in Norway and Romania, which gives us confidence and expertise in adapting to Bulgarian regulations.

SAF-T and system versions

We advise all our clients who are still using older versions of their ERP systems to consider the possibility of 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 Law on Financial Instruments 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 to meet and discuss 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 postponed from 1/1/2026 to 1/7/2026. We will keep you informed of any changes.

Материалът SAF-T reporting? We’re ready! е публикуван за пръв път на FTS.