Published on December 9, 2024, the draft law on the State Budget of the Republic of Bulgaria for 2025, among various amendments, introduces the requirement for Bulgarian businesses to submit standard audit files (SAF-T).   Starting from 2026 until 2030, the obligation to submit SAF-T files will cover almost all enterprises, with some exceptions, e.g., micro-enterprises. The timeline is as follows: 1 January 2026: Large enterprises, that meet certain requirements, for instance, their net sales revenue for 2023 exceeds 300 million BGN (ca. 153.4 million EUR); 1 January 2027: Large, medium or small enterprises, that meet certain requirements, for instance,...