ЗАДЪЛЖЕНИЕ ЗА ПОДАВАНЕ НА СТАНДАРТЕН ОДИТЕН ФАЙЛ ЗА ДАНЪЧНИ ЦЕЛИ В БЪЛГАРИЯ
OBLIGATION TO SUBMIT A STANDARD AUDIT FILE FOR TAX PURPOSES IN BULGARIA

Summary/Abstract: Bulgaria becomes the latest country to introduce the obligation to submit a Standard Audit File for Tax Purposes (SAF-T), making it one of 64 state administrations that will carry out a digital transformation of their tax systems. The standard was developed by the Organization for Economic Cooperation and Development (OECD) and based on the experience of countries such as Romania, Portugal and Poland. With the introduction of this mechanism, the NRA aims to implement timely communication with taxpayers, more effective management of tax risk, reduction of the administrative burden for businesses, increased voluntary compliance with applicable tax legislation and voluntary payment of due taxes. In this article, we will examine the issues related to the regulation and initial entry into force of the obligation to submit SAF-T in Bulgaria, regulated in the Tax and Insurance Procedural Code, as well as some specific features in determining the category of enterprises under the Accountancy Act, which are directly related to the obligation for initial submission of a standard audit file in the period 2026 – 2030 by reporting enterprises.

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