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 summaryThe draft State Budget Act for 2025 includes amendments to the Tax and Social Security Procedure Code (TSSPC) that introduce the obligation for Bulgarian businesses to submit a Standard Audit File for Tax (SAF-T).The SAF-T is an international standard for electronic exchange of data between taxpayers and tax authorities. The standard, developed by Organisation for...