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Bulgaria's 2025 State Budget Act introduces Standard Audit File for Tax (SAF-T) requirement

|Tax Alerts, National/Federal Taxation, G ...|Bulgaria
Bulgaria

  • Following the trend toward digitalizing tax administration, Bulgaria is introducing SAF-T, with the first files required for submission as of 2026.
  • Businesses may want to plan for the SAF-T effective date by performing internal assessments, mappings, and preparations in terms of technology needed to comply.
 

Executive summary

The draft State Budget Act for 2025 includes amendments to the Tax an…

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