Въвеждане на стандартния одитен файл за данъчни цели (SAF-T) в България
Introduction of the Standard Audit File for Tax Purposes (SAF-T) in Bulgaria

Author(s): Yordanka Slavkova
Subject(s): Politics / Political Sciences, Economy, Public Administration, Public Finances, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: SAF-T; tax audit; digitalization; NRA; taxation
Summary/Abstract: This article examines the opportunities, challenges and necessity of introducing the Standard Audit File for Tax Purposes (SAF-T) in the Republic of Bulgaria. A review of the international context set by the Organization for Economic Cooperation and Development (OECD) is conducted, as well as the current regulatory and technological prerequisites in the country. Good practices from other European countries, the applicability of SAF-T in the Bulgarian tax environment and legislation, as well as potential benefits of its introduction are examined. The analysis shows that the digitalization of tax control through SAF-T is not only technologically possible, but also necessary to achieve higher efficiency, transparency and the fight against fraud.

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