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Safty
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The monthly SAF‑T file for the NRA, generated and verified.

Since 2026, Bulgaria's entire monthly bookkeeping is filed with the NRA as one SAF‑T file. Safty is software that assembles the file from your data and checks it against the full rule set before you file it.

Safty

Software for the monthly SAF‑T file to the NRA

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In brief

What SAF‑T is, and who files it.

SAF‑T (Standard Audit File for Tax) is an XML file in the NRA's format containing the general ledger, counterparties, items and source documents of an enterprise for one month. From 1 January 2026 the first wave of enterprises files it every month; by 1 January 2030 the obligation covers enterprises under Art. 2 of the Accountancy Act, in five waves.

Who files
Enterprises under Art. 2 of the Accountancy Act, in five waves from 1 January 2026 to 1 January 2030, by category and two alternative thresholds.
Deadline
The end of the month following the reporting month. The January file is due by the end of February.
On rejection
7 days for a new file. Corrections are penalty-free for the first 12 months of each wave.

Sources: Art. 71h–71k of the Tax and Social Insurance Procedure Code; § 17 of the Transitional and Final Provisions of the 2025 State Budget Act; Annex 3 to Order № З-ЦУ-30-1085/25.07.2025.

The new obligation

The entire monthly bookkeeping to the NRA, in one file.

From January 2026 for the 470 largest enterprises, by 2030 for every VAT-registered company.

The volume

1M+ledger rows in a month

The file carries the whole general ledger and every document for the month. The ledger alone can exceed one million rows.

The schema

The file follows the NRA's official schema, which consists of a very large number of rules. A file that passes the schema can still be rejected at validation.

The deadline

7 daysto correct after a rejection

A rejected file gives you 7 days to correct it. Otherwise it is treated as unfiled: a penalty of up to BGN 15,000 (Art. 277a of the Tax and Social Insurance Procedure Code).

How Safty checks

Every file goes through the schema, the NRA annexes and the consistency rules from the NRA's own Q&A, then a test submission to the NRA. An error the test returns is fixed before the real submission.

SAF‑T file check

Check the file before the NRA does.

Open your monthly file right in your browser. You'll see the trial balance, VAT by code and the errors the NRA would reject the file for, under its published rules.

Check your SAF‑T file

The file stays on your computer. We don't store it.

The process

How Safty works.

Three steps, without changing anything in your systems.

Source

Your data

ERP system, accounting software, Excel sheets and even paper documents. We read them and never write to them.

Safty

The Safty system

Assembles the file and checks it against the schema, the annexes and the NRA's consistency rules.

Result

SAF‑T, ready for the NRA

Checked against the schema, the annexes and a test submission to the NRA.

One month in Safty and the whole year on one screen.

Book a consultation

The pilot month

One reporting month, fixed scope, fixed price.

One closed reporting month from your systems: real data, real volume. Scope and price are fixed in writing after the first conversation. The goal: a file that passes on the first submission.

What's included

  1. Reading the data

    The system reads one closed month from your systems and never writes to them.

  2. Generating the file

    The full volume: general ledger, counterparties, items, source documents.

  3. Checking before filing

    The schema, NRA Annexes 2 and 3, and a test submission to the NRA before the real one.

What you get

  • The monthly SAF‑T file

    Checked against the schema and the annexes, passed the NRA test submission. You file it yourself, with your own qualified signature.

  • The findings

    What would trigger a rejection, on which rule, and where the cause is.

  • The correction plan

    What to change so the same errors don't come back.

What we need from you

  • Read-only access to your systems.
  • One person from accounting for questions about the data.

What stays with you

The findings and the plan, whether or not the work continues.

Trust and security

Independently audited. Public policies.

Safty is built by Juma, a company under independent audit.

Large enterprises have filed SAF‑T every month since January 2026; medium and small companies follow in waves to 2030. Safty is the only SAF‑T product built for the finance team, not the IT department: the chief accountant sees the file, the check and the reason behind every finding, with no implementation project. It starts with one reporting month. The team behind Safty, Juma, builds systems on top of a company's accounting and ERP systems without replacing them, and the monthly file is the first of them.

Read-only access

The system reads and never writes. There is no write path back to your systems.

Access and identity

SAML 2.0 and SCIM, including Okta and Entra ID.

Deployment

Private cloud or on-premise installation.

SOC 2 Type II

Independent audit by A-LIGN. Report available under signed NDA.

ISO 27001

Certified information security management.

GDPR

Art. 28 agreements. AES-256 at rest, TLS in transit.

Next step

Book a consultation.

A short request: your company, your system, your volume. We reply by email.

  1. You fill in the request.

  2. We review your scope: systems, legal entities, volume.

  3. You receive a written proposal for a pilot month.

Book a consultation

This form and the linked brochure are in Bulgarian — the same booking process every visitor uses. Write in English; we'll reply in English.

Prefer to write directly?

Илия Вълчанов

Илия Вълчанов

CEO

iliya@safty.bgLinkedIn

SOC 2 Type II · ISO 27001 · GDPR

The handbook

The complete SAF‑T handbook for Bulgaria.

Who files, from when, what the file contains, how it is submitted and what happens on rejection. 11 pages, every claim with its source.

We use the email only to send you the handbook. This form and the linked brochure are in Bulgarian — the same booking process every visitor uses. Write in English; we'll reply in English.

SAF‑T at a glance

Four questions every finance director asks.

What is SAF‑T?
Standard Audit File for Tax: an XML file in the NRA's format, containing the general ledger, counterparties, items and source documents of the enterprise for one month.Source: Art. 71i(2) of the Tax and Social Insurance Procedure Code; Annex 3 to Order № З-ЦУ-30-1085/25.07.2025.
Who files SAF‑T, and from when?
Enterprises within the meaning of Art. 2 of the Accountancy Act, in five waves from 1 January 2026 to 1 January 2030, by category and two alternative thresholds. The first wave covers roughly 470 enterprises.Source: Art. 71h(1) of the Tax and Social Insurance Procedure Code; § 17(1) of the Transitional and Final Provisions of the 2025 State Budget Act.
What's the deadline for the monthly SAF‑T file?
By the end of the month following the reporting month. The January file is due by the end of February. The old "by the 14th" rule was dropped in August 2025.Source: Art. 71k(1) of the Tax and Social Insurance Procedure Code, amended, State Gazette issue 65 of 08.08.2025.
What happens if the NRA rejects the file?
The file receives an incoming number, then the NRA checks it against the schema and consistency rules between the registers. A rejection opens a 7-day window for a new file, and corrections are penalty-free for the first 12 months of each wave.Source: Art. 71k(7) of the Tax and Social Insurance Procedure Code; § 17(2) of the Transitional and Final Provisions of the 2025 State Budget Act; NRA Q&A v2, section IV.2.
Does SAF‑T apply to you?Four questions, no figures typed in