Published: March 2026
The Bulgarian National Revenue Agency (NRA) has issued a new order amending earlier guidance on the country’s SAF-T (Standard Audit File for Tax) framework. The update primarily introduces revised technical documentation and confirms the version of the schema that taxpayers must use when submitting SAF-T files.
Under the new order, several technical files supporting Bulgaria’s SAF-T system have been replaced with updated versions. In particular, the SAF-T schema archive, the structure definition spreadsheet, and the reporting format documentation have all been updated to reflect the latest technical specifications published by the NRA.
The revised documentation introduces schema version 1.0.2, which will serve as the official technical standard for SAF-T submissions in Bulgaria. According to the NRA, standard audit files for tax purposes must be submitted using this updated schema version within the deadlines set out in the Tax and Social Security Procedure Code.
The order confirms that the new technical specifications will apply from 1 April 2026, giving businesses additional time to adapt their systems to the updated requirements.
Overall, the update reflects Bulgaria’s continued preparation for the implementation of SAF-T reporting. By releasing revised schema documentation ahead of the effective date, the NRA aims to ensure that taxpayers and software providers have sufficient time to align their systems with the final technical format before reporting obligations begin.
