Account Mapping
SAF-T BG requires the official codes (3–5 digits) from the NRA National Account Plan — not your software's internal codes. You also need to provide opening balances, since those are not present in a standard transaction export.
What the NRA requires for accounts
- Every account in the file must come from the NRA chart of accounts — a file with any other account is rejected. Accounts 601, 602, 606 and 609 exist there only as sub-accounts (e.g.
60101,60201), so choose the exact sub-account. - Report the lowest analytic level of your chart; one of your analytic accounts maps to exactly one NRA account.
- An account with no counterpart in the NRA chart (e.g. class 8 cost accounting) can be marked "Internal": entries that use only such accounts are not submitted. An entry that mixes one with reported accounts stays an error. The NRA has published no rule on these accounts.
- Account balances must reconcile with the general-ledger turnovers; the balance side need not match the account type.
- A counterparty settled on several accounts is reported with one structure per account. A counterparty that is both customer and supplier appears in both lists — receivables and payables are never netted.
- Codes for tax on expenses (600) and withholding tax (700) are set per account in the "Tax (600/700)" column.
Source: NRA Questions and Answers, version 2 — III.2 (MF.GLA, Customers, Suppliers), III.7 (NRA Nom of Accounts); Appendix 3, item IV.8.2.
Opening Balances
Opening balances are not part of the GL file — they are managed on the dedicated Opening Balances page. The system can import them from a trial balance file (XLSX/CSV) or from a simple CSV.
CSV format:
сметка,дебит,кредит
4110,15000.00,0.00
5010,3500.00,0.00
4010,0.00,8200.00
# с партньор (за разчетни сметки)
4110,ПРИМЕРА ЕООД,5000.00,0.00Accepts 2–5 columns: account, debit, credit, account, partner, debit, credit, or account, partner, id, debit, credit where id is the partner's VAT / UIC / partner id (converted to the SAF-T id on save; an already-computed SAF-T id is kept). For a net balance column: positive value → debit, negative → credit.
Account type — automatic resolution
The AccountType field in the SAF-T XML is determined automatically from the chart of accounts (Active, Passive or Bifunctional) and can be corrected in Nomenclatures → Accounts. The table below shows the accounting meaning of each account range.
| Description | AccountType |
|---|---|
| 1xx — Capital | Passive |
| 2xx — Fixed assets | Active |
| 3xx — Inventories, receivables | Active |
| 4xx — Settlements | Bifunctional |
| 5xx — Cash & financial | Active |
| 6xx — Expenses | Active |
| 7xx — Revenue | Passive |
| 9xx — Off-balance sheet | Bifunctional |