SAF-T (Standard Audit File for Taxation) is a mandatory reporting requirement in Bulgaria. It involves the regular submission of a standardized file containing accounting and tax data to facilitate tax authorities’ review.

The 6 Oct 2025, the Bulgarian tax authority, National Revenue Agency (NRA) published FAQ for the January SAF-T launch.

This publication covers

• Data
• 6-month no penalty period
• XML schema
• Timelines

The 25 July 2025 National Revenue gency (NRA) issued final technical documentation for its 2026 launch of Standard Audit File for Tax (SAF-T).

This includes:

• SAF-T XML formats and reporting
• use cases
• the nomenclatures for standardizing reportable information
• Related validation rules

World’s only single VAT engine & reporting application, able to compile fully reconciled Bulgarian SAF-T & VAT returns

Bulgarian SAF-T has following launch timetable:

Jan 2026        large enterprises (>BGN 300m turnover or tax >BGN 3.5m)

Jan 2028        mid-sized enterprises (>BGN 15m turnover or tax >BGN 1.5m

Jan 2030        all other taxpayers

 There will be a six-month no-penalty period for each phase to correct initial monthly SAF-T filings without penalty until the seventh month’s deadline.

 Bulgaria is joining other countries implementing SAF-T, the OECD-backed standard schema for the exchange of information between taxpayers and authorities.

 VATCalc’s transaction-level VAT Filer, can produce Bulgarian and other European SAF-T reports which are fully reconciled to VAT returns.

 Bulgarian SAF-T reporting requirements

There are three SAF-T reports required:

Monthly	General ledger; Accounts Payable and Receivable; Sales and Purchase invoices (by 14th of following month)
Annually	Fixed assets (by 30th June of following year)
On-demand	Inventory

 There is a six-month grace period scheduled for the first submission.

According to Schedule -file 2023 “BG_SAFT_Schema_01-11-2023” they will use following formats:

Masterfiles:

GeneralLedgerAccounts

Taxonomies

Customers

Suppliers

TaxTable

UOMTable

AnalysisTypeTable

MovementTypeTable

Products

PhysicalStock

Owners

Assets

 

SourceDocuments:

GeneralLedgerEntries

SalesInvoices

Benefits of using axsolutions SAF-T module

• no corrections in standard AX
• all requirements in SAF-T are supported with all 19 data areas
• option to export and import setup to spreadsheet for easier maintenance
• optimized for exporting large amounts of data
• file size control (supports splitting into multiple files up to the 2 GB limit)
• simple user interface in Dynamics AX that the user is familiar with
  ongoing maintenance so that the module supports applicable legal requirements
• experience with over 60 running installations with auditor audits by most leading auditors

axsolutions solutions are in independent tables and screens and have no direct corrections in the standard Dynamics application.