Скачать или смотреть Bulgaria - SAF-T implementation

Bulgaria is implementing Standard Audit File for Tax (SAF-T) reporting, beginning January 1, 2026. This mandate requires VAT-registered businesses to electronically submit detailed accounting data to tax authorities. The rollout is phased, starting with the largest enterprises and expanding to all VAT-registered businesses by 2030. SAF-T reports must include general ledger entries, invoices, payments, and asset information in a specified XML format. These reports supplement existing VAT returns, providing transaction-level data to support reported figures. While a grace period exists initially, non-compliance will result in fines.