SAF‑T in Bulgaria: who files, when, and what it costs to miss.
Bulgaria phases in mandatory SAF‑T reporting between 2026 and 2030, in five waves set by company category and, for the first three waves, by revenue or tax-paid thresholds. This page is the English-language version of the facts already published on this site in Bulgarian — the wave table, the filing deadlines and the penalty for missing them — for a finance lead who reads English day to day but is on the hook for a Bulgarian filing.
Current as of September 2026. For a four-question calculator that places one specific company in its wave (in Bulgarian), see the wave checker.
Who has to file SAF‑T?
Every enterprise within the meaning of Art. 2 of the Accountancy Act must file, unless it falls under one of the exclusions in Art. 71h(2) of the Tax and Social Insurance Procedure Code. Registration in the „Golyam danykoplatets“ (Large Taxpayer) registry is not a criterion. Which wave applies, and from when, is set by § 17 of the Transitional and Final Provisions of the 2025 State Budget Act.
Legal basis: Art. 71h–71k of the Tax and Social Insurance Procedure Code (ДОПК), and § 17 of the Transitional and Final Provisions of the 2025 State Budget Act (ПЗР на ЗДБРБ 2025).
The five SAF‑T waves
| Wave | In force from | Who | Threshold |
|---|---|---|---|
| 1 | 1 January 2026 | Large enterprises (Art. 19(5) Accountancy Act, category as of 31 Dec 2023) | Net revenue above BGN 300 million, or taxes and social-security contributions paid above BGN 3.5 million, for 2023. |
| 2 | 1 January 2027 | Large, medium and small enterprises (category as of 31 Dec 2024) | Same thresholds, based on 2024 figures. |
| 3 | 1 January 2028 | Large, medium and small enterprises (category as of 31 Dec 2025) | Net revenue above BGN 15 million, or taxes and social-security contributions paid above BGN 1.5 million, for 2025. |
| 4 | 1 January 2029 | All large, medium and small enterprises (category as of 31 Dec 2026) | No financial thresholds. |
| 5 | 1 January 2030 | Micro enterprises registered for VAT | No financial thresholds. |
The thresholds are alternatives — meeting either one is enough. Legal basis: Art. 71h–71k ДОПК and § 17 ПЗР на ЗДБРБ 2025.
Deadlines that apply to every wave
- Monthly file
- by the end of the month following the reporting month.
- Annual fixed-assets file
- by 30 June of the following year, filed together with the annual corporate tax return under Art. 92 of the Corporate Income Tax Act.
- Inventory file
- on request from the NRA, within the deadline the request states.
- Corrections
- 12 months from when the obligation arises, without penalty — including for rejected files.
- After that
- a penalty of up to BGN 15,000 per file (Art. 277a of the Tax and Social Insurance Procedure Code). A rejected file not corrected within 7 days is treated as not filed.
Who does not file SAF‑T at all
- Micro enterprises not registered for VAT
- Budget-funded entities
- Non-profit legal entities without commercial activity
- Insurance funds („Осигурителни каси“)
- Trade representative offices
- Foreign persons registered in Bulgaria only for VAT purposes
Art. 71h(2) of the Tax and Social Insurance Procedure Code; NRA, „Въпроси и отговори“, item II.1.5.
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