From which year does SAF-T apply to small Bulgarian companies?

From 1 January 2029 for all large, medium and small enterprises by size, and from 1 January 2030 for every VAT-registered person including micro-enterprises.

When is the monthly Bulgarian SAF-T file due?

By the 14th of the month following the reporting month.

Can SAF-T files be corrected?

Yes. The first six monthly files can be corrected freely until the seventh is due, and an entity entering scope later gets its own six-month grace period.

SAF-T in Bulgaria: who files it, from when, and what is in it

Bulgarian SAF-T arrives in waves: 2026 for the very largest enterprises only, 2028 for a wider group, 2029 for all large, medium and small enterprises, and 2030 for every VAT-registered person including micro-enterprises. The monthly file is due by the 14th of the following month. The criteria are measured two years back.

The wave schedule

From	Who comes into scope	On data for
1 January 2026	Large enterprises with net sales over BGN 300m or taxes and contributions paid over BGN 3.5m	2023
1 January 2027	Large, medium and small enterprises meeting the same criteria	2024
1 January 2028	Large, medium and small enterprises with net sales over BGN 15m or taxes over BGN 1.5m	2025
1 January 2029	All large, medium and small enterprises — by size category alone	—
1 January 2030	All VAT-registered persons, including micro-enterprises	—

The criteria look two years back. The year that decides whether you are in scope in 2028 has already closed — it is 2025.

What is filed

Monthly, by the 14th: the general ledger, receivables and payables, invoices line by line, and payments.
Annually, with the corporate tax return: the fixed assets file.
On demand: the stock file.

The grace period is more generous than it looks

The first six monthly files can be corrected freely until the seventh one is due, and an entity entering scope later gets its own six-month grace period. The intent is that the first months are for getting it right rather than for penalties.

What this means in practice

SAF-T is not a report assembled at month end — it is an export of the accounts exactly as they are. If the nomenclatures, the counterparties and the links between a document and its payment are not clean throughout the month, the file will simply show that. Preparing for SAF-T therefore starts with how the books are kept, not with the shape of the file.

Source: Art. 71з and § 17 of the Bulgarian Tax and Social Security Procedure Code, in force 31 March 2025; schema v1.0.2 from 1 April 2026 · Last checked: 2026-07-28

This is general information, not tax advice for your situation. Check every document you file.