Bulgaria's SAF-T is the Standard Audit File for Tax, an XML file of tax and accounting data sent to the National Revenue Agency (NRA). Large enterprises have filed it monthly since January 2026, by the end of the following month, through the NRA e-portal with a qualified electronic signature. Schema version 1.0.3 applies to files filed from 1 November 2026. Klarbon support is planned, not available yet.
What is in Bulgarian SAF-T?
| Property | Value |
|---|---|
| Legal basis | article 71з of the Tax and Social Insurance Procedure Code, deadlines in article 71к |
| Structure | XSD schema and structure definition approved by order of the NRA executive director |
| Version | 1.0.3 from 1 November 2026, order No. З-ЦУ-30-1797 of 13 October 2026 |
| Reference | the OECD SAF-T schema 2.00, which the NRA publishes alongside |
| First filers | large enterprises under the Accountancy Act, from 1 January 2026 |
| Monthly deadline | end of the following month |
| Submission | NRA e-portal, SAF-T e-service, qualified electronic signature |
| Corrections | files for 2026 can be replaced until the end of February 2027 |
| Run by | National Revenue Agency (NRA) |
The NRA publishes the order, the XSD schema, the structure definition and the submission requirements on its SAF-T page (NRA). The first deadline and the correction period come from the NRA's announcement of February 2026 (Balans.bg).
Bulgarian SAF-T or other national SAF-T?
| Bulgaria | Romania | Norway | |
|---|---|---|---|
| Sent | monthly, by large enterprises first | monthly or quarterly as return D406 | on request |
| Schema | national, version 1.0.3 | national, ANAF schema | national, version 1.40 from 2027 |
Each country adapts the OECD design differently, so a file for one country does not fit another. The shared design is explained under Standard Audit File for Tax.
What does Klarbon do with Bulgarian SAF-T?
Klarbon does not support Bulgarian SAF-T today; opening it is planned, not available yet. Klarbon does not produce SAF-T files or file them with the NRA.
Related
Frequently asked questions
What is SAF-T in Bulgaria?
The Standard Audit File for Tax, an XML file of tax and accounting data that obliged businesses send to the National Revenue Agency (NRA). Its structure and submission rules are set by an order of the NRA's executive director, under article 71з of the Tax and Social Insurance Procedure Code.
Who files Bulgarian SAF-T first?
Companies that are large enterprises under the Accountancy Act, about 470 businesses, from 1 January 2026. Their first monthly file, for January 2026, was due by 2 March 2026.
Which schema version applies?
Version 1.0.3 of the XSD schema, approved by order of 13 October 2026, for files filed from 1 November 2026. The earlier annexes applied until 31 October 2026.
How is the file submitted?
Through the SAF-T e-service on the NRA e-portal, with a qualified electronic signature. Monthly files filed in 2026 can be corrected until the end of February 2027 by filing a new file for the period.