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    e-invoicing

    SAF-T BG (Bulgarian SAF-T)

    Bulgaria's adoption of the OECD Standard Audit File for Tax (SAF-T 2.0) with NRA-specific extensions, submitted monthly for transactional data and annually for master files, rolled out in waves from 2026 to 2030 by enterprise size.

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    The Bulgarian schema covers GeneralLedgerEntries, SourceDocuments (sales, purchases, payments), MasterFiles (chart of accounts, customers, suppliers, products, tax codes), and a movement-of-goods block. The NRA uses SAF-T as the audit and risk-scoring substrate behind monthly VAT returns and the VIES recapitulative statement, not as a replacement for either.

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