Expectations are that Bulgaria will introduce an obligation for taxpayers to periodically submit a single audit file (JPK) to tax authorities.

The exact implementation schedule remains unspecified as the project is still in development, and the regulations have not yet been adopted. It is anticipated that the JPK obligation will be introduced gradually, starting with large taxpayers, potentially from 2025 onwards. However, it has not been clarified whether this concerns the adoption of the law or its enforcement.

It has been reported that the Bulgarian JPK framework will consist of mandatory periodic submission of various documents, such as:

Monthly: General ledger entries, purchase and sales invoices, and payment records. Annually: Asset information. Upon request: Detailed information on the flow of goods.

Currently, a draft version of the Bulgarian JPK scheme has been published on the official website (available only in Bulgarian).