SAF-T Solutions for Compliant, Automated Tax Reporting
SAF-T — the Standard Audit File for Tax — is the OECD XML standard that tax authorities use to pull accounting data straight out of your systems. We design, build and operate the pipeline that turns your ERP data into valid, reconciled, on-time SAF-T submissions for Bulgaria and across the European Union.
What is SAF-T?
The Standard Audit File for Tax is a standardised XML format, originally defined by the OECD, for transferring accounting records from a business to a tax authority. Instead of requesting bespoke reports during an audit, the authority receives a complete, machine-readable extract of your books in a predictable structure.
That structure covers your chart of accounts and journal entries, customer and supplier master data, sales and purchase invoices down to line level, payments, movements of goods, fixed assets and inventory. Because the format is fixed, the authority can run automated analytics across it — cross-checking your VAT returns, spotting sequence gaps and comparing your data with your counterparties'.
The practical consequence is simple: your accounting data now has to be complete, consistent and correctly classified at source. SAF-T is a data-engineering problem wearing a tax-compliance hat — which is exactly why a software company should be the one solving it.
Why companies get it wrong
- Unmapped tax codes. Internal VAT codes rarely align with the authority's nomenclature, producing files that validate but misreport.
- Incomplete master data. Missing VAT numbers, addresses, units of measure or product classifications block the export entirely.
- Ledger that doesn't tie out. A schema-valid file that disagrees with the trial balance or VAT return is an audit trigger, not a compliance win.
- Manual assembly. Spreadsheet-driven exports do not survive monthly deadlines, staff turnover or a schema revision.
- Starting too late. Data remediation, not software, is the long pole. Companies that begin at the deadline file incomplete data.
What goes inside a SAF-T file
Exact sub-files and cadence vary by country, but almost every SAF-T regime is assembled from the same building blocks.
General Ledger
Chart of accounts, opening balances, journal entries and closing balances, exported in the exact taxonomy the tax authority expects.
Accounts Receivable
Customer master data and sales invoices, including line-level tax treatment, credit notes and settlement details.
Accounts Payable
Supplier master data and purchase invoices with full VAT breakdown, reverse-charge handling and payment references.
Fixed Assets
Asset register, acquisitions, disposals, accounting and tax depreciation schedules submitted on the annual cycle.
Inventory & Stock
Product master data, warehouse movements and physical stock, prepared for on-demand submission during an audit.
Payments & Movements
Payment transactions and movement of goods documents, reconciled back to the ledger before anything is filed.
SAF-T in Bulgaria
Bulgaria's SAF-T requirement is administered by the National Revenue Agency (NRA / НАП) and is based on the OECD SAF-T 2.0 standard, adapted to Bulgarian accounting and VAT nomenclatures. The obligation is being introduced in phases, beginning with the largest taxpayers and progressively extending to smaller enterprises.
In broad terms the regime combines a periodic file covering the general ledger, sales, purchases, payments and movements of goods; an annual file covering fixed assets; and an inventory file to be produced on request. Scope, cadence and deadlines are set per phase, so the first thing we do on any Bulgarian engagement is confirm the currently published NRA schedule and schema version that applies to your entity — then build against it.
Periodic file
General ledger entries, sales and purchase documents, payments and goods movements, generated on your reporting cycle and reconciled to the VAT return before filing.
Annual asset file
The fixed-asset register with acquisitions, disposals and both accounting and tax depreciation, aligned to your annual corporate tax filing.
On-demand inventory file
Stock and warehouse data kept permanently export-ready, so a request from the authority is answered in hours rather than weeks.
Scope, deadlines and phase-in dates are defined by Bulgarian legislation and NRA guidance and are subject to change. This page is general information, not tax advice — we validate the applicable requirements for your entity at the start of every engagement.
Our SAF-T Services
From first gap analysis to a monitored, automated filing pipeline — every stage covered by one team.
SAF-T readiness assessment
A structured gap analysis of your ERP, chart of accounts, tax codes and master data against the applicable SAF-T schema. You get a scored findings report and a prioritised remediation roadmap.
Data mapping & extraction
We map your accounts, tax codes, partners, products and units of measure to the required SAF-T taxonomies, then build repeatable extraction jobs against your source systems.
SAF-T XML generation
A generator that produces well-formed, schema-valid SAF-T XML — with correct header data, structured document sequencing, digit precision and character encoding.
Validation & reconciliation
Every file is validated against the official XSD and reconciled to your trial balance and VAT returns, so discrepancies surface before the tax authority ever sees them.
Submission automation
Scheduled generation, packaging and filing through the tax authority channel, with retries, receipts, audit logging and a clear correction workflow for amended files.
Managed SAF-T support
Ongoing maintenance as schemas, nomenclatures and deadlines change — plus a monitored pipeline, monthly health checks and a named engineer who knows your setup.
From zero to automated submissions
A predictable five-stage delivery model, with a decision point and a deliverable at the end of every stage.
- 01
Discovery
We review your systems, entities, filing obligations and reporting calendar to confirm which SAF-T files apply to you and when.
- 02
Gap analysis
Your data is tested against the schema. Missing fields, unmapped tax codes and inconsistent master data are documented and scored by risk.
- 03
Mapping & build
We implement the extraction and mapping layer, the XML generator and the validation suite — inside your infrastructure or ours.
- 04
Dry run
We produce real files from real periods, validate them against the XSD and reconcile them to your statutory reports until they balance.
- 05
Go live & operate
Submissions are automated on your filing calendar, monitored continuously and updated whenever the authority publishes a new schema version.
SAF-T and audit-file regimes we work with
Each country layers its own schema, nomenclature and cadence on top of the OECD base. Our generator handles them from one shared core, so multi-entity groups run a single controlled pipeline.
Systems we extract from
You should not have to replace a working ERP to satisfy a reporting obligation. We connect to what you already run — through native exports, database reads or APIs — and build the SAF-T layer on top of it.
Where multiple systems feed one legal entity, we consolidate them into a single canonical dataset first, so the resulting file is coherent rather than stitched together.
Why teams choose Dulo Solutions for SAF-T
Engineers, not just advisors
We do not stop at a compliance memo. We build, test and run the software that produces the file every period.
Fits your existing stack
No forced ERP migration. We integrate with what you already run and keep your accounting team in their familiar tools.
Reconciliation-first
A file that validates is not the same as a file that is correct. We tie every SAF-T export back to your statutory numbers.
Built to survive schema changes
Schema versions and nomenclatures are configuration, not hard-coded logic — so updates are a deployment, not a rewrite.
SAF-T frequently asked questions
The questions finance and IT teams ask us most often.
SAF-T (Standard Audit File for Tax) is an OECD-defined XML standard for exchanging accounting data between a business and its tax authority. It contains a structured extract of your general ledger, customers, suppliers, invoices, payments, fixed assets and inventory, so auditors can analyse your books directly rather than requesting ad-hoc reports.
Find out where you stand on SAF-T
Send us your systems and filing obligations and we'll come back with a readiness assessment scope and a realistic delivery plan — no obligation. SAF-T work is billed at €75–€99 per hour, or as a fixed fee once scope is agreed.