Order of the Executive Director of the National Revenue Agency for approved technical documentation for SAF-T.
On 25.07.2025, the National Revenue Agency (NRA) published an Order from the executive director under Art. 71k, para. 4 of the Tax-Insurance Procedure Code (TIPC), which establishes the format and procedure for submitting a standard audit file for tax purposes (Standard Audit File for Tax - SAF-T).
At the end of March 2025, changes were made to the Tax-Insurance Procedure Code, introducing mandatory SAF-T reporting in Bulgaria. The detailed requirements for the format and submission procedure of the new file were anticipated and were realised with an order published by the Executive Director of the National Revenue Agency on 25 July 2025.
The technical documentation regulates the procedure for submitting the new SAF-T report, its format, the nomenclatures for standardising the submitted information, as well as the associated validation rules. Additionally, this order dated 25.07.2025 includes three sample XML files (monthly, annual, and upon request) and provides some additional guidance regarding data submission in certain specific situations such as identifying accounting errors; for deliveries for which, according to the VAT Act, the issuance of an invoice or protocol is not mandatory; for purchases related to consumable expenses such as office supplies, utilities, and others; when reporting imports and intra-Community supplies.