In March 2026, the Bulgarian National Revenue Agency (NRA) issued Order No. Z-TsU-30-359/27.02.2026, amending earlier guidance and introducing updated technical specifications for the country's SAF-T (Standard Audit File for Tax) framework. Taxpayers must utilize the newly released schema version 1.0.2 starting April 1, 2026.

Updated Technical Specifications

Under the new NRA directive, several foundational technical files supporting the Bulgarian SAF-T system have been replaced. The updates include:

  • A new SAF-T schema archive
  • An amended structure definition spreadsheet
  • Revised reporting format documentation

All monthly SAF-T submissions required under the Tax and Social Security Procedure Code must align with the new schema version 1.0.2 from April 2026 onward. The timely publication of these technical changes aims to ensure businesses have sufficient time to configure their ERP and accounting systems before the updated compliance framework takes full effect.

There’s more you should know about e-invoicing in Bulgaria – learn more about the new and upcoming regulations.

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