Since when is SAF-T mandatory?

It is phased in from 1 January 2026, and the start date depends on the enterprise's size category and turnover — by 1 January 2030 for everyone liable. Not liable, for example, are micro-enterprises that are not VAT-registered.

When is the monthly file due?

By the end of the month after the month the information covers (ДОПК чл. 71к, ал. 1). The 14th is the deadline for the VAT return, not for SAF-T.

Does Cove file it for me?

No. Cove builds the file from the books and can save it to Files, and you file it on the НАП portal with your qualified electronic signature. The SAF-T export comes with the Business Essential plan, and the asset register the annual file carries with Business Pro.

STANDARD AUDIT FILE FOR TAX

SAF-T as part of the accounting work in Cove.

Q: Can I bring my data over from my previous program through SAF-T?

Yes. Import the previous program's monthly, annual or on-demand file and choose what to take — the chart of accounts, counterparties, products, opening balances and fixed assets. The journal entries, invoices and payments stay in the previous program.

Cove builds the Standard Audit File for Tax from your books — by the official schema and with the nomenclatures of the National Revenue Agency.

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Part of the one platform
By НАП's schema and nomenclatures
Connected accounting data

Accounting

Chart of accountsJournalChronological registerGeneral ledgerAnalytical registerTrial balanceFixed assetsInventoryFinancial statementsDividendsOfficial GFONSI annual reportCorporate tax

FromSep 1, 2026

ToSep 30, 2026

Show accounts with no postings

Collapse allExportSAF-T (draft)SAF-T (stock)SAF-T (assets)

All amounts are in EUR.

Code	Account	Opening Dr	Opening Cr	Debit turnover	Credit turnover	Closing Dr	Closing Cr
101	Registered share capital		5,000.00				5,000.00
122	Retained earnings		18,400.00				18,400.00
304	Goods for resale	24,600.00		7,200.00	6,120.00	25,680.00
401	Suppliers		6,240.00	8,160.00	10,320.00		8,400.00
411	Customers	9,360.00		11,760.00	12,480.00	8,640.00
453	VAT settlements3 sub-accounts		1,380.00	3,100.00	2,040.00	1,720.00	2,040.00
4531	Input VAT			1,720.00		1,720.00
4532	Output VAT				2,040.00		2,040.00
4539	VAT payable		1,380.00	1,380.00
501	Cash on hand — EUR	640.00		480.00		1,120.00
503	Bank account — EUR	16,820.00		12,480.00	9,540.00	19,760.00
602	External services expense	7,960.00		1,400.00		9,360.00
609	Other expenses1 sub-account	41,280.00		6,120.00		47,400.00
60999	Carrying amount of goods sold	41,280.00		6,120.00		47,400.00
702	Revenue from goods		69,640.00		10,200.00		79,840.00
	Total	100,660.00	100,660.00	50,700.00	50,700.00	113,680.00	113,680.00

What is SAF-T, and who does it apply to?

Standard audit file
SAF-T is an OECD international standard for the electronic exchange of data between taxpayers and the revenue administration.
Phased in across Bulgaria
The duty is phased in from 1 January 2026 — first for the largest enterprises, and by 1 January 2030 for everyone liable.
Monthly file
The journal entries, the sales and purchase invoices and the payments — filed by the end of the month after the reporting month.
Annual file
The fixed assets with both depreciation plans — filed within the term of the annual corporate tax return, by 30 June.
Structured XML
The data is prepared by НАП's nomenclatures for accounts, VAT codes, units of measure and payment methods.
On-demand file
Stock levels and stock movements — when the revenue authority asks for them, within the term it sets.

HOW IT WORKS

How Cove's SAF-T module works

The three files are built from one screen, for the period you choose, from the data the books already hold.

Generated from the books
Cove builds the XML file by НАП's schema — 1.0.2 or 1.0.3, depending on the date it's built.
НАП's nomenclatures
Accounts, VAT codes, units of measure and movement types — by the official lists.
Errors named before the download
Missing company details or IBAN, unposted payments, a period outside the books.
Saved to Files
Every downloaded file can be saved with your documents as a file for НАП.

Accounting

Chart of accountsJournalChronological registerGeneral ledgerAnalytical registerTrial balanceFixed assetsInventoryFinancial statementsDividendsOfficial GFONSI annual reportCorporate tax

FromSep 1, 2026

ToSep 30, 2026

Show accounts with no postings

Collapse allExportSAF-T (draft)SAF-T (stock)SAF-T (assets)

All amounts are in EUR.

Code	Account	Opening Dr	Opening Cr	Debit turnover	Credit turnover	Closing Dr	Closing Cr
101	Registered share capital		5,000.00				5,000.00
122	Retained earnings		18,400.00				18,400.00
304	Goods for resale	24,600.00		7,200.00	6,120.00	25,680.00
401	Suppliers		6,240.00	8,160.00	10,320.00		8,400.00
411	Customers	9,360.00		11,760.00	12,480.00	8,640.00
453	VAT settlements3 sub-accounts		1,380.00	3,100.00	2,040.00	1,720.00	2,040.00
4531	Input VAT			1,720.00		1,720.00
4532	Output VAT				2,040.00		2,040.00
4539	VAT payable		1,380.00	1,380.00
501	Cash on hand — EUR	640.00		480.00		1,120.00
503	Bank account — EUR	16,820.00		12,480.00	9,540.00	19,760.00
602	External services expense	7,960.00		1,400.00		9,360.00
609	Other expenses1 sub-account	41,280.00		6,120.00		47,400.00
60999	Carrying amount of goods sold	41,280.00		6,120.00		47,400.00
702	Revenue from goods		69,640.00		10,200.00		79,840.00
	Total	100,660.00	100,660.00	50,700.00	50,700.00	113,680.00	113,680.00

Complete your SAF-T details

The NRA needs a few company details before the SAF-T file can be generated.

Company IBANBG80 BNBG 9661 1020 3456 78

Saved to the organisation's bank accounts, so the invoice, the payment order and the payment page use it too.

CancelSave & export

An extension, not a separate system.

Cove already keeps the invoices, the payments and the journal entries in one place, so the SAF-T files don't need the data entered again — Cove converts it into the format НАП requires.

MOVING TO COVE

SAF-T from your previous program — your start in Cove

Import your previous program's SAF-T file and start with a ready chart of accounts, counterparties, products, opening balances and assets.

Any of the three files
Monthly, annual or on demand, on schema 1.0.2 or 1.0.3 — as XML or ZIP.
Choose what to import
Opening balances come in as a draft, and fixed assets from the annual file.
Only your company
Another company's file is refused before anything is written.

SAF-T from the previous program

The monthly file (the chart with its balances, customers, suppliers, products), the annual file (fixed assets) and the on-demand file (products) are accepted, schema 1.0.2 or 1.0.3. The closing balances of a monthly file become the opening balances when its period ends the day before the start of the books in Cove.

209965029_06_2026.xml

Monthly file for Jun 1, 2026 – Jun 30, 2026, schema 1.0.2

Another file

The file belongs to Arda Trade (UIC 209965029) — this organization.

The books in Cove have no start yet. The file’s period ends on Jun 30, 2026 — the start will be Jul 1, 2026, and the balances as of Jun 30, 2026 become the opening balances.

Chart of accounts

64 accounts: 6 new, 58 already in the chart. Nothing existing is renamed.

Code	Name	Type	Status
101	Registered share capitalEquityAlready there	Equity	Already there
122	Retained earningsEquityAlready there	Equity	Already there
123	Current-year profit and lossEquityAlready there	Equity	Already there
204	Machinery and equipmentAssetAlready there	Asset	Already there
304	Goods for resaleAssetAlready there	Asset	Already there
401	SuppliersLiabilityAlready there	Liability	Already there
4011	Domestic suppliersLiabilityNew	Liability	New
411	CustomersAssetAlready there	Asset	Already there
4111	Domestic customersAssetNew	Asset	New
421	Payroll payableLiabilityAlready there	Liability	Already there
4531	Input VATAssetAlready there	Asset	Already there
4532	Output VATLiabilityAlready there	Liability	Already there
4539	VAT payableLiabilityAlready there	Liability	Already there
501	Cash on hand — EURAssetAlready there	Asset	Already there

Counterparties

9 counterparties: 8 new, 1 already in the register (3 customers, 6 suppliers). They are recognised by UIC or VAT number, by name only without a number.

Counterparty	UIC / VAT no.	Status
Danube Agro LtdCustomer209910043, BG209910043	209910043, BG209910043	In the register
Novatek LtdCustomer209880454, BG209880454	209880454, BG209880454	New
Studio Arka ETCustomer209823186	209823186	New
Rhodope Distribution LtdSupplier209934090, BG209934090	209934090, BG209934090	New
Packaging Pro LtdSupplier209874394, BG209874394	209874394, BG209874394	New
Eco Trans Courier LtdSupplier209962008, BG209962008	209962008, BG209962008	New
Thrace Business Park LtdSupplier209902228, BG209902228	209902228, BG209902228	New
Net Link LtdSupplier209915340, BG209915340	209915340, BG209915340	New
Power Supply South JSCSupplier209966490, BG209966490	209966490, BG209966490	New

Products

7 products: 5 new, 2 already in the catalogue. A known product is left as it is.

Code	Name	Status
A4-80	Copy paper A4, 80 gsmGoodsNew	New
KSH-600	Box 600×400×400 mmGoodsIn the catalogue	In the catalogue
LNT-12	Pallet strap PP 12 mmGoodsNew	New
PAL-EUR	EUR pallet, usedGoodsNew	New
RKV-NTR	Nitrile work glovesGoodsNew	New
STR-50	Stretch film 50 cm, 23 µmGoodsIn the catalogue	In the catalogue
TKS-48	Brown packing tape 48 mmGoodsNew	New

Opening balances

17 lines as of Jun 30, 2026, 7 of them per counterparty. Debit €80,480.00, credit €80,480.00.

Set the start of the books in Cove to Jul 1, 2026

Written as a DRAFT. The check against the Cove registers and the posting are in “Opening balances” in the Journal.

Account	Balance	Counterparties
101 Registered share capital	Cr €5,000.00	—
122 Retained earnings	Cr €18,400.00	—
304 Goods for resale	Dr €21,860.00	—
4011 Domestic suppliers4 counterparties	Cr €5,420.00	4
4111 Domestic customers3 counterparties	Dr €8,130.00	3
4539 VAT payable	Cr €1,160.00	—
501 Cash on hand — EUR	Dr €520.00	—
503 Bank account — EUR	Dr €13,610.00	—
6021 Rent	Dr €3,600.00	—
6022 Accounting services	Dr €1,800.00	—
6091 Carrying amount of goods sold	Dr €30,960.00	—
7021 Sales of goods	Cr €50,500.00	—

Import selected

The parts are written in order and each reports its own outcome. A re-import is safe: known accounts, counterparties and products are skipped, and an existing opening balances draft is replaced only with the “Replace the draft” tick.

Clear steps. Connected data.

Step 1
Choose the period
A calendar month for the monthly file, the year for the annual one, or the period НАП asked for.
Step 2
Confirm the company details
Name, ЕИК, address, representative and group membership — before the file is built.
Step 3
Download and file
The file is ready to file on the НАП portal with a qualified electronic signature.

Questions you may have

Continue with related features

Bulk Import
Your data from a CSV or Excel template

SAF-T as part of the accounting work in Cove.

What is SAF-T, and who does it apply to?

Standard audit file

Phased in across Bulgaria

Monthly file

Annual file

Structured XML

On-demand file

How Cove's SAF-T module works

Generated from the books

НАП's nomenclatures

Errors named before the download

Saved to Files

An extension, not a separate system.

SAF-T from your previous program — your start in Cove

Any of the three files

Choose what to import

Only your company

Clear steps. Connected data.

Choose the period

Confirm the company details

Download and file

Questions you may have

Since when is SAF-T mandatory?

When is the monthly file due?

Does Cove file it for me?

Can I bring my data over from my previous program through SAF-T?

Continue with related features

Bulk Import

Ready to run your business simply and efficiently?