The Standard Audit File for Tax (SAF-T) is an international standard and presents a new means for exchanging information between taxpayers and the administration in Bulgaria.The obligation for preparation and submission of SAF-T is likely to be introduced in phases in Bulgaria, with large taxpayers first.An initial version of the Bulgarian SAF-T has already been published on the National Revenue Agency's website. The Standard Audit File for Tax (SAF-T), an international standard for electronic exchange of data between taxpayers and tax authorities, is likely to be introduced in phases in Bulgaria depending on the size of the business — affecting large...