~internalAttachments~Following the trend for digitalization of the tax administration, Bulgaria is introducing Standard Audit File for Tax (SAF-T). The first files will be required for submission as of 2026; however, businesses should use the time till then for internal assessments, mappings, preparation and finding a technical solution. Bulgaria’s 2025 State Budget Act has already been adopted and it is expected to be published in the State Gazette. Executive summaryThe State Budget Act for 2025 introduces the obligation for businesses to submit a Standard Audit File for Tax (SAF-T file), effective on 1 January 2026 for certain large entities.The SAF-T is an...