On March 21, 2025, the Bulgarian State Budget for 2025 was adopted by the National Assembly, officially passing the requirement for businesses to submit SAF-T reports into law.   The ratification of the state budget entails the exact requirements and timelines for SAF-T submission, as previously reported by Pagero. The obligation will enter into force for certain large enterprises on January 1, 2026, and by 2030, all taxpayers will be in scope with few exceptions.   Businesses in the scope will now have to start preparing to report economic activity data and accounting records to ensure compliance with the regulations.