Quick Answer Bulgaria’s SAF-T (Standard Audit File for Tax) reporting obligation is now live. Large enterprises above certain turnover or tax contribution thresholds have been required to submit structured accounting data to the NRA since January 2026, with the obligation expanding in phased waves to broader categories of businesses through to 2030. For companies involved […]
Archive notice: This article reflects developments and discussions around Bulgarian VAT legislation as of October 2011, following infringement procedures initiated by the European Commission. Since then, Bulgaria’s VAT framework has undergone multiple legislative changes, alignments, and reforms in line with EU law. The information below is preserved for historical reference only and does not reflect […]