In the section SAF-T Accounting System in Bulgaria, Order No. З-ЦУ-30-1247/25.08.2025 amending Order No. З-ЦУ-30-1085 / 25.07.2025 of the Executive Director has been published, which approves the structure, format, content and method of submission of the standard audit file for tax purposes (SAF-T), which obligated persons should provide to the National Revenue Agency on the basis of Art. 71h of the Code of Civil Procedure, as follows:

XSD schema of the Standard Audit File for Tax Purposes and sample XML files – V_1.0.1 (Appendix 1);

Structure in tabular form of the Standard Audit File for Tax Purposes SAF-T_BG_Structure_Definition – V_1.0.1 (Appendix 2)

Requirements for the format and procedure for submitting the Standard Audit File for Tax Purposes (Appendix 3).

See: Description of changes in Appendix No. 1, approved by Order No. З-ЦУ-30- 1247/25.08.2025 The amended appendices, valid until 25.08.2025, have been moved to the SAF-T Project Archive