Global Daily Tax News, Bulgaria Launches Test Environment For SAF-T Submissions, (Jan 2, 2026)

The National Revenue Agency (NRA) has recently implemented a new electronic service, "Submission of TEST Standard Audit File for Tax Purposes (SAF-T)".

The purpose of SAF-T, developed by the OECD, is to establish a harmonized framework for electronic reporting internationally by companies of information relevant for tax audits. SAF-T is intended to be easily readable by revenue bodies by virtue of its standardization of layout and format.

Adopting SAF-T will enable Bulgaria to improve its tax administration and enforcement capabilities, including by enabling the tax authorties to quickly detect the riskiest taxpayers and transactions for tax audit. Presently, about 60 nations have introduced SAF-T reporting requirements.

Tax law provisions for the introduction of SAF-T reporting were included in the recently adopted State Budget Act.

The new service is for enterprises obliged to submit accounting data under the new unified standard, as well as for software developers. Through the service, these entities will be able to submit test files generated by their software solutions and verify the validity of the submitted information.

The service is included in the "SAF-T" category in the NRA Electronic Services Portal and is accessible with a qualified electronic signature (QES).

Access to the e-service is provided to taxable persons and their authorized representatives.

Guidance on the approved structure, format, and content of the SAF-T and on its submission has been released by the NRA.