Regulatory updates - Bulgaria
Compliance Alert - Bulgaria officially adopts SAF-T requirements starting in 2026
The Bulgarian 2025 State Budget has been adopted, formally introducing the requirement for businesses to submit Standard Audit File for Tax (SAF-T file) as of January 1, 2026.
Compliance Alert - Bulgaria officially adopts SAF-T requirements starting in 2026
The Bulgarian 2025 State Budget has been adopted, formally introducing the requirement for businesses to submit Standard Audit File for Tax (SAF-T file) as of January 1, 2026.
Compliance Alert - Bulgaria officially adopts SAF-T requirements starting in 2026
The Bulgarian 2025 State Budget has been adopted, formally introducing the requirement for businesses to submit Standard Audit File for Tax (SAF-T file) as of January 1, 2026.
Country Specifications
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
- B2G: All contracting auhtorities - B2B: Buyer's consent required
eSignature:
Optional
Archiving Period:
General: 10 years for both immovable and movable property (5 years for the statute of limitations + 5 more years after the prescription of the statute of limitations). Also, e-invoices must be archived for 10 years
Archiving Abroad:
Allowed under conditions
