SAF-T in Bulgaria: who files, when, and what it means for online shops
SAF-T (Standard Audit File for Tax) is a structured file businesses submit to Bulgaria's revenue agency (НАП) with data from their accounts. It is being introduced in phases between 2026 and 2030. If you are an online retailer with turnover under 15M BGN, you most likely fall into the 2029–2030 waves — but your accountant is already living with it, and scattered data is already becoming a liability.
The year-by-year timeline
Thresholds and dates are set by НАП and may change; at the time of writing the picture is:
- From 1 January 2026 — the largest taxpayers: 2023 net sales revenue above BGN 300 million, or taxes and social-security contributions paid above BGN 3.5 million.
- From 1 January 2027 — large, medium and small enterprises that meet the same high threshold.
- From 1 January 2028 — enterprises with 2025 net sales above BGN 15 million (or taxes/contributions above BGN 1.5 million).
- From 1 January 2029 — all large, medium and small enterprises.
- From 1 January 2030 — micro-enterprises; in effect, every VAT-registered company.
Where you fall
The typical online shop we automate turns over between 0.8 and 10 million BGN. That puts you outside the early waves — your obligation most likely arrives in 2029 (all SMEs), and for the smallest, 2030.
So why think about it now? Two reasons. First, your accountant is already doing it for their larger clients — and increasingly frowns on businesses whose data is scattered across spreadsheets and disconnected systems. Second, SAF-T is not a form you fill in once — it requires your data to be structured, complete and consistent across the whole year. A business that has already connected its shop, courier and accounting meets SAF-T without panic. A business still retyping by hand meets it with three months of manual work.
What SAF-T actually requires
Not new software, and not a change of accounting package. It requires your data to be exportable in a structured form — correctly, for the whole period, with no gaps and no mismatches between what's in the shop and what's in the accounts. Those mismatches are exactly what manual retyping creates: one mistyped or missed order shows up in one system but not the other.
How to prepare without waiting for 2029
- Connect the data sources. Orders, invoices, payments and returns should arrive from the source automatically, not be retyped. That's an ordinary integration, not a SAF-T project.
- Leave a trail. Every operation recorded once, impossible to duplicate — so the data is consistent when НАП asks for the file.
- Talk to your accountant early. They know which wave you're in and what's coming. We work with them, not instead of them.
Rabotivo is not SAF-T software and does not replace your accounting package. We connect the systems you already use, so that when SAF-T reaches you, your data is already in order.
Frequently asked questions
From which year must my online shop file SAF-T?
If your turnover is under BGN 15 million, you most likely fall into the wave from 1 January 2029 (all small and medium enterprises), with micro-enterprises from 2030. The largest taxpayers file from 2026, and a BGN 15 million threshold applies from 2028. Thresholds are set by НАП and may change.
Does SAF-T require changing my accounting software?
No. SAF-T requires your data to be exportable in a structured form, correctly and without mismatches. It does not require new software — it requires your systems to be connected so the data is complete and consistent.
How do I prepare for SAF-T in advance?
Connect your data sources (orders, invoices, payments) so they arrive automatically rather than being retyped; make sure every operation is recorded once and cannot be duplicated; and talk to your accountant early to learn which wave you are in.